Home Goods and Services Tax Circulars IGST Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).Circular No. 04/01/2019-IGSTF. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of…

Home Goods and Services Tax Circulars Central Tax Government of India’s Circular No. 236/30/2024-GST, dated October 11, 2024, addresses doubts regarding the application of “as is” or “as is, where is” basis in the context of Goods and Services Tax (GST). This clarification follows discussions in the GST Council’s 54th…

Home Goods and Services Tax Circulars Central Tax Circular No. 226/20/2024-GST issued by the Ministry of Finance addresses the need for a refund mechanism concerning additional IGST paid on goods post-export due to price revisions. The circular mandates exporters to file refund claims electronically using Form GST RFD-01. It specifies…

Home Goods and Services Tax Circulars Central Tax Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has issued a corrigendum to Circular No. 237/31/2024-GST dated October 15, 2024. This corrigendum, dated October 25, 2024, introduces a clarification regarding refund restrictions under Section 150 of the…

Home Goods and Services Tax Circulars The Kerala State Goods and Services Tax (SGST) Department has issued Circular No. 15/2024, outlining the new return filing process through the Kerala Indirect Tax Information System (KITIS) effective from August 1, 2024. This update affects the Kerala Value Added Tax Act 2003, Kerala…

Home Goods and Services Tax Circulars Kerala State Goods and Services Tax (SGST) Department has issued Trade Circular No. 4/2024 dated 18-10-2024, urging compliance with filing and remitting Kerala Flood Cess. Introduced in August 2019 to fund post-flood reconstruction, the cess applied to Business-to-Consumer (B2C) supplies within Kerala for two…

Home Goods and Services Tax Circulars Maharashtra GST Department issued Trade Circular No. 28T of 2024, addressing challenges in the online processing of GST audits for the financial year 2020-21. Due to technical difficulties with the online audit system, the department has allowed field officers to issue notices, such as…