Key Highlights of Circular No. 201/13/2023-GST

2025-03-03 09:47:50 02March

02March

Key Highlights of Circular No. 201/13/2023-GST

<h2><strong>1. GST on Services Supplied by Directors in Their Personal Capacity</strong></h2><p>? <strong>RCM applies only to services provided by a director in their official capacity.</strong><br>? <strong>Services like renting of immovable property by a director to their company are NOT subject to RCM.</strong></p><p>✅ <strong>RCM Applies (Tax to be paid by the company on behalf of the director):</strong></p><ul><li>Professional services provided by the <strong>director in their official role</strong>.</li></ul><p>❌ <strong>RCM Does NOT Apply (Director pays GST under forward charge):</strong></p><ul><li><strong>Personal services</strong>, such as renting out property or other private transactions.</li></ul><p>? <strong>Clarification:</strong> Only services supplied <strong>by a director in their capacity as a director</strong> fall under <strong>RCM</strong>. Personal transactions are treated as regular supplies.</p><hr><h2><strong>2. GST on Food & Beverages Supplied in Cinema Halls</strong></h2><p>? <strong>Food & beverages sold inside cinema halls are considered "restaurant services" if:</strong></p><ul><li>✅ <strong>Sold separately from movie tickets</strong>.</li><li>✅ <strong>Supplied as part of a food service (e.g., kiosk, counter, or in-seat delivery)</strong>.</li><li>✅ <strong>Customer has the option to buy food or not.</strong><br>? <strong>GST Rate on Such Supplies:</strong> <strong>5% (without ITC)</strong>.</li></ul><p>? <strong>Bundled Supply (Food + Movie Ticket):</strong></p><ul><li>If <strong>food is bundled with movie tickets</strong>, making it a <strong>composite supply</strong>, the <strong>GST rate for cinema tickets applies to the entire amount</strong>.</li><li><strong>Example:</strong> If food and movie tickets are sold together as a package, the <strong>cinema ticket GST rate applies to the entire price</strong>.</li></ul><p>? <strong>Clarification:</strong></p><ul><li>If food is sold <strong>independently</strong> (not clubbed with a movie ticket), it is <strong>taxed at 5% as a restaurant service</strong>.</li><li>If food is <strong>bundled with a movie ticket</strong>, the <strong>entire supply is taxed at the movie ticket rate</strong> (higher GST).</li></ul><hr><h2><strong>3. Trade Notices & Implementation</strong></h2><p>? <strong>CBIC directs tax authorities</strong> to issue trade notices ensuring businesses understand these clarifications.<br>? Any <strong>challenges in implementation</strong> should be reported to CBIC.<a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-201.pdf">circular-no-201</a><br> </p>

Understanding GST Circular 157/13/2021: Extension of Limitation Period Under Supreme Court Order
2025-03-01 09:32:59
Understanding GST Circular 156/12/2021: Dynamic QR Code Requirements for B2C Invoices
2025-03-01 10:13:56
Understanding GST Circular No. 173/05/2022: Refund Under Inverted Duty Structure
2025-03-03 05:13:43
Understanding GST Circular 170/02/2022: Key Highlights for Proper Return Filing
2025-03-03 05:34:54
Understanding GST TDS Guidelines: Key Highlights from Circular No. 65/39/2018-DOR
2025-03-03 05:42:25
Understanding GST Circular No. 171/03/2022-GST: Clarifications on Fake Invoices and Penal Actions
2025-03-03 05:45:38
Understanding GST Circular No. 34/8/2018: Key Clarifications on Service Classification
2025-03-03 05:47:21
GST Exemption on Ambulance Services: Key Highlights of Circular No. 51/25/2018-GST
2025-03-03 05:51:39
GST Circular No. 172/04/2022-GST: Key Clarifications on ITC, Refunds, Perquisites & Ledger Utilization
2025-03-03 05:53:11
Understanding GST Implications on Joint Ventures: Key Takeaways from Circular No. 35/9/2018-GST
2025-03-03 05:53:29
GST Circular No. 174/06/2022-GST: Re-credit of Erroneous Refunds via FORM GST PMT-03A
2025-03-03 05:58:42
Refund of Accumulated ITC on Fabrics: Key Highlights of Circular No. 56/30/2018-GST
2025-03-03 06:00:49
GST Refund Processing for UIN Entities: Key Insights from Circular No. 36/10/2018-GST
2025-03-03 06:01:05
GST Circular No. 175/07/2022-GST: Refund of Unutilized ITC on Export of Electricity
2025-03-03 06:03:52
Key GST Refund Clarifications for Exporters: Circular No. 37/11/2018-GST
2025-03-03 06:08:10
GST Circular No. 176/08/2022-GST: Withdrawal of Circular No. 106/25/2019-GST
2025-03-03 06:09:08
GST Circular No. 176/08/2022-GST: Withdrawal of Circular No. 106/25/2019-GST
2025-03-03 06:09:09
GST on Priority Sector Lending Certificates (PSLCs): Key Highlights of Circular No. 62/36/2018-GST
2025-03-03 06:12:57
GST IT Grievance Redressal Mechanism: Key Highlights from Circular No. 39/13/2018-GST
2025-03-03 06:13:23
GST Clarifications on Various Services – Key Highlights from CBIC Circular No. 177/09/2022
2025-03-03 06:16:55
GST Refund Clarifications: Key Highlights of Circular No. 135/05/2020-GST
2025-03-03 06:17:20
Simplified Process for LUT Submission in Exports: Key Highlights from Circular No. 40/14/2018-GST
2025-03-03 06:18:44
GST Relief Measures Amid COVID-19: Key Highlights of Circular No. 136/06/2020-GST
2025-03-03 06:21:32
GST on Liquidated Damages, Compensation, and Penalties – Key Clarifications from CBIC Circular No. 178/10/2022
2025-03-03 06:22:40
GST Applicability on Services by Industrial Training Institutes (ITIs): Key Insights from Circular No. 55/29/2018-GST
2025-03-03 06:23:42
GST Clarifications on Goods – Key Highlights from CBIC Circular No. 179/11/2022
2025-03-03 06:32:04
GST Applicability on Residential Religious and Yoga Camps: Key Highlights from Circular No. 66/40/2018-GST
2025-03-03 06:33:16
GST Compliance Clarifications Amid COVID-19: Key Highlights of Circular No. 137/07/2020-GST
2025-03-03 06:33:18
GST Compliance Updates Amid COVID-19: Key Highlights of Circular No. 138/08/2020-GST
2025-03-03 06:36:55
GST Transition Credit: Guidelines for Filing TRAN-1 & TRAN-2 – CBIC Circular No. 180/12/2022-GST
2025-03-03 06:37:13
GST-TDS Deduction and Deposit Guidelines – Key Highlights from Circular No. 67/41/2018-DOR
2025-03-03 06:37:39
Clarifications on GST Refund of ITC: Key Highlights of Circular No. 139/09/2020-GST
2025-03-03 06:40:42
GST Refund Clarifications: Key Updates from CBIC Circular No. 181/13/2022-GST
2025-03-03 06:59:24
Key Highlights of GST Circular No. 112/31/2019 Withdrawal of Circular No. 105/24/2019-GST
2025-03-03 07:04:49
Understanding the GST Transitional Credit Guidelines: Key Highlights from Circular No. 182/14/2022
2025-03-03 07:40:55
Understanding Input Tax Credit Discrepancies: Key Highlights from Recent GST Clarifications under Circular No 183
2025-03-03 07:49:09
Understanding GST on Director’s Remuneration: Key Highlights from Circular No. 140/10/2020
2025-03-03 07:51:50
Clarification on Input Tax Credit for Transportation Services under IGST Act under Circular 184
2025-03-03 07:56:29
Understanding GST Refunds for International Organizations and Diplomatic Missions in India
2025-03-03 08:04:25
Understanding the Recent GST Circular: Key Highlights and Implications
2025-03-03 08:08:05
Understanding Circular No. 8/8/2017-GST: Key Highlights for Exporters
2025-03-03 08:08:53
Understanding the Process of GST Registration Cancellation: Key Insights from Circular No. 69/43/2018-GST
2025-03-03 08:10:44
Key Highlights of the QRMP Scheme for GST
2025-03-03 08:18:01
Key Highlights of the GST Clarification Circular for 2019
2025-03-03 08:19:44
Waiver of UIN Recording on Invoices for FY 2020-21
2025-03-03 08:22:36
SOP for Suspension of GST Registrations – Key Highlights
2025-03-03 08:28:32
Key Highlights of Circular No. 70/44/2018 - GST
2025-03-03 08:34:22
Key Highlights of Circular No. 71/45/2018 - GST
2025-03-03 08:38:02
Circular No. 146/02/2021-GST: Clarifications on Dynamic QR Code for B2C Invoices
2025-03-03 08:38:20
Key Highlights of Circular No. 72/46/2018 - GST
2025-03-03 08:40:57
Clarification on Scope of Support Services for Exploration, Mining, and Drilling Activities
2025-03-03 08:41:06
Clarification on GST Application to Airport Levies and Airline Responsibilities
2025-03-03 08:45:07
Key Highlights of Circular No. 73/47/2018 - GST
2025-03-03 08:45:11
Circular No. 147/03/2021-GST: Key Clarifications on GST Refund Issues
2025-03-03 08:47:43
Key Highlights of Circular No. 74/48/2018 - GST
2025-03-03 08:48:08
Clarification on GST Applicability for Donations and Acknowledgements in Charitable Institutions
2025-03-03 08:48:09
Understanding System-Based Reconciliation of GST Forms: Circular No. 7/7/2017-GST
2025-03-03 08:49:18
Blog on Circular No. 148/04/2021-GST: SOP for Revocation of GST Registration Cancellation
2025-03-03 08:51:08
Key Highlights of Circular No. 75/49/2018 - GST
2025-03-03 08:52:10
Blog on Circular No. 149/05/2021-GST: GST Exemption on Food Supply in Schools & Anganwadis
2025-03-03 08:54:38
Key Highlights of Circular No. 76/50/2018 - GST
2025-03-03 08:55:13
GST Exemption on DG Shipping Approved Maritime Courses in India
2025-03-03 08:56:18
Blog on Circular No. 150/06/2021-GST: GST Applicability on Road Construction Annuities
2025-03-03 08:57:41
Streamlining Refund Claims for Zero-Rated Supplies: Circular No. 17/17/2017-GST
2025-03-03 08:58:12
Key Highlights of Circular No. 77/51/2018 - GST
2025-03-03 08:58:35
Clarification on Determining Place of Supply for Software/Design Services in ESDM Industry
2025-03-03 08:58:58
Blog on Circular No. 151/07/2021-GST: GST on Services Provided by Educational Boards
2025-03-03 09:01:13
Extending Timelines for Revocation of GST Registration: Circular No. 158/14/2021-GST
2025-03-03 09:02:12
GST Clarification on Securities Lending Scheme 1997
2025-03-03 09:02:29
Key Highlights of Circular No. 78/52/2018 - GST
2025-03-03 09:02:55
Clarification on Intermediary Services: Circular No. 159/15/2021-GST
2025-03-03 09:05:34
Clarification on Effective Date for Explanation Inserted in Notification No. 11/2017-CTR
2025-03-03 09:05:43
Blog on Circular No. 152/08/2021-GST: GST Rate on Ropeway Construction Services for Government Entities
2025-03-03 09:05:54
Key Highlights of Circular No. 79/53/2018 - GST
2025-03-03 09:09:09
Key Clarifications on GST Issues: Circular No. 160/16/2021-GST
2025-03-03 09:09:10
Blog on Circular No. 153/09/2021-GST: GST on Milling of Wheat and Rice for PDS
2025-03-03 09:09:26
Clarifications on Export of Services: Circular No. 161/17/2021-GST
2025-03-03 09:12:40
Key Highlights of Circular No. 80/54/2018 - GST
2025-03-03 09:12:55
Blog on Circular No. 154/10/2021-GST: GST Exemption on Loan Guarantees by Government for PSUs
2025-03-03 09:13:09
GST on Liquor License Fees and State Government Grants
2025-03-03 09:14:51
Blog on Circular No. 155/11/2021-GST: GST Rate on Sprinkler & Drip Irrigation System Parts
2025-03-03 09:15:40
Key Highlights of Circular No. 81/55/2018 - GST
2025-03-03 09:16:27
Refund of Tax Wrongfully Paid: Circular No. 162/18/2021-GST
2025-03-03 09:16:31
Blog on Circular No. 16/16/2017-GST: Clarifications on GST Applicability for Specific Services
2025-03-03 09:18:44
Introduction of Document Identification Number (DIN) in GST Communication
2025-03-03 09:19:41
Clarifications on GST Rates & Classification: Circular No. 163/19/2021-GST
2025-03-03 09:20:33
Understanding the Restrictions on Input Tax Credit (ITC) Under GST – Circular No. 123/42/2019
2025-03-03 09:22:08
Key Highlights of Circular No. 159/15/2021-GST
2025-03-03 09:22:26
Blog on Circular No. 98/17/2019-GST: Clarification on Utilization of Input Tax Credit (ITC) under GST
2025-03-03 09:23:03
Clarifications on GST Rates & Exemptions on Services: Circular No. 164/20/2021-GST
2025-03-03 09:24:33
Blog on Circular No. 99/18/2019-GST: Revocation of Cancelled GST Registration
2025-03-03 09:27:31
Procedure for Interception, Detention, and Confiscation of Goods in Movement: Circular No. 41/15/2018-GST
2025-03-03 09:28:32
Key Highlights of Circular No. 162/18/2021-GST
2025-03-03 09:28:40
Clarification on Optional Filing of Annual Return Under GST – Circular No. 124/43/2019
2025-03-03 09:28:51
Blog on Circular No. 142/12/2020-GST: Clarification on Rule 36(4) for ITC Availment (Feb 2020 - Aug 2020)
2025-03-03 09:31:10
Clarification on Procedure for Recovery of Arrears and Reversal of Inadmissible Input Tax Credit: Circular No. 42/16/2018-GST
2025-03-03 09:32:11
Blog on Circular No. 158/14/2021-GST: Extended Time Limit for Revocation of GST Registration Cancellation
2025-03-03 09:34:46
Processing Refund Applications for UIN Agencies: Circular No. 43/17/2018-GST
2025-03-03 09:35:08
Understanding the Fully Electronic Refund Process in GST – Circular No. 125/44/2019
2025-03-03 09:36:02
Key Highlights of Circular No. 163/19/2021-GST
2025-03-03 09:36:55
Blog on Circular No. 166/22/2021-GST: Clarification on Refund-Related Issues Under GST
2025-03-03 09:38:05
Taxability of Tenancy Rights under GST: Circular No. 44/18/2018-GST
2025-03-03 09:38:14
Clarification on Job Work Services Under GST – Circular No. 126/45/2019
2025-03-03 09:39:04
Withdrawal of Circular No. 107/26/2019-GST on ITeS Services
2025-03-03 09:41:41
Clarifications on Refund Related Issues: Circular No. 45/19/2018-GST
2025-03-03 09:41:43
Blog on Circular No. 167/23/2021-GST: GST on Restaurant Services Through E-Commerce Operators (ECOs)
2025-03-03 09:42:03
Key Highlights of Circular No. 164/20/2021-GST
2025-03-03 09:43:05
Introduction of Document Identification Number (DIN) for All CBIC Communications
2025-03-03 09:43:37
Blog on Circular No. 168/24/2021-GST: Refund Claims for Taxpayers in Erstwhile UT of Daman & Diu
2025-03-03 09:44:30
Applicable GST Rate on Priority Sector Lending Certificates (PSLCs) and Renewable Energy Certificates (RECs): Circular No. 46/20/2018-GST The Ministry of Finance issued Circular No. 46/20/2018-GST on 6th June 201
2025-03-03 09:44:58
Standard Operating Procedure for Non-Filers of GST Returns – Circular No. 129/48/2019
2025-03-03 09:47:25
Blog on Circular No. 169/01/2022-GST: Amendment in Adjudication of Show Cause Notices Under GST
2025-03-03 09:47:48
Modifications to the Procedure for Interception, Detention, and Confiscation of Goods: Circular No. 49/23/2018-GST
2025-03-03 09:48:29
Clarification on Reverse Charge Mechanism (RCM) for Renting of Motor Vehicles – Circular No. 130/2019
2025-03-03 09:50:20
Blog on Circular No. 82/01/2019-GST: GST Applicability on IIM Programs
2025-03-03 09:52:06
Key Highlights of Circular No. 202/14/2023-GST
2025-03-03 09:52:57
Standard Operating Procedure for Exporter Refund Verification – Circular No. 131/1/2020-GST
2025-03-03 09:53:11
Withdrawal of Circular No. 28/02/2018-GST: Circular No. 50/24/2018-GST
2025-03-03 09:54:05
Clarification on Appeals in Absence of Appellate Tribunal – Circular No. 132/2/2020-GST
2025-03-03 09:54:50
Blog on Circular No. 83/02/2019-GST: GST Exemption for Asian Development Bank (ADB) and International Finance Corporation (IFC)
2025-03-03 09:56:06
Clarification on ITC Apportionment in Business Reorganizations – Circular No. 133/03/2020-GST
2025-03-03 09:56:58
Clarifications on GST Rates for Various Goods and Services: Circular No. 52/26/2018-GST
2025-03-03 09:57:52
analyse attached pdf write a blog with key highlights Write a short Description Under 400 Characters for this blog Here are 7 tags for this blog
2025-03-03 09:58:55
Key Highlights of Circular No. 203/15/2023-GST
2025-03-03 10:00:46
Clarification on Charging of Interest for Wrong Availment of IGST Credit – Circular No. 192/04/2023-GST
2025-03-03 10:00:59
Clarification on GST Applicability for Petroleum Gases Retained in the Manufacture of Petrochemical and Chemical Products: Circular No. 53/27/2018-GST
2025-03-03 10:01:17
Blog on Circular No. 84/03/2019-GST: GST Classification for Printing of Pictures
2025-03-03 10:01:22
Clarification on ITC Discrepancies in GSTR-3B vs GSTR-2A for FY 2019-2021 – Circular No. 193/05/2023-GST
2025-03-03 10:03:34
Classification of Fertilizers Supplied for Manufacturing of Other Fertilizers: Circular No. 54/28/2018-GST
2025-03-03 10:04:52
Blog on Circular No. 85/04/2019-GST: GST on Food and Beverages in Educational Institutions
2025-03-03 10:04:57
Clarification on TCS Liability in Case of Multiple E-commerce Operators – Circular No. 194/06/2023-GST
2025-03-03 10:06:00
Key Highlights of Circular No. 204/16/2023-GST
2025-03-03 10:06:31
Clarification on ITC and GST for Warranty Replacement and Repair Services – Circular No. 195/07/2023-GST
2025-03-03 10:07:54
Blog on Circular No. 86/05/2019-GST: GST Applicability on Business Facilitators (BF) & Business Correspondents (BC) in Banking Services
2025-03-03 10:08:30
Clarification on Taxability of Shares Held by a Holding Company in a Subsidiary – Circular No. 196/08/2023-GST
2025-03-03 10:09:32
Scope of Principal-Agent Relationship under GST: Circular No. 57/31/2018-GST
2025-03-03 10:09:38
Blog on Circular No. 87/06/2019-GST: Clarification on Transitional Credit Under Section 140(1) of CGST Act, 2017
2025-03-03 10:11:33
Clarifications on GST Refunds: Accumulated ITC, Export Refunds, and Adjusted Turnover – Circular No. 197/09/2023-GST
2025-03-03 10:11:39
Recovery of Arrears of Wrongly Availed CENVAT Credit: Circular No. 58/32/2018-GST
2025-03-03 10:12:22
Key Highlights of Circular No. 205/17/2023-GST
2025-03-03 10:14:17
Processing Refund Applications Filed by Canteen Stores Department (CSD): Circular No. 60/34/2018-GST
2025-03-03 10:15:30
Clarifications on GST Applicability: Key Highlights from Circular No. 206/18/2023-GST
2025-03-03 10:17:32
E-Way Bill Requirements for Storing Goods in Transporter's Godown: Circular No. 61/35/2018-GST
2025-03-03 10:18:40
E-Invoicing Applicability for Supplies to Government Entities – CBIC Clarification
2025-03-03 10:20:27
Key Highlights of the CGST Circular No. 88/07/2019
2025-03-03 10:21:13
Processing Refund Claims Filed by UIN Entities: Circular No. 63/37/2018-GST
2025-03-03 10:22:08
GST Clarification on ISD Mechanism & Taxability of Services Between Distinct Persons
2025-03-03 10:22:49
Key Highlights of the CGST Circular No. 89/08/2019
2025-03-03 10:24:45
GST Clarification on Dynamic QR Code for B2C Invoices – CBIC Circular 165/21/2021
2025-03-03 10:25:24
Modification of Procedure for Interception and Inspection of Goods: Circular No. 64/38/2018-GST
2025-03-03 10:25:35
Key Highlights of the CGST Circular No. 90/09/2019
2025-03-03 10:27:42
Monetary Limits for Filing Appeals: Key Insights from Circular No. 207/1/2024-GST
2025-03-03 10:27:43
CBIC Clarifies Proper Officers for GST Registration & Composition Levy – Circular No. 1/1/2017
2025-03-03 10:31:08
Key Highlights of CGST Circular No. 92/11/2019
2025-03-03 10:32:00
Simplified Bond/LUT Filing for Exporters – CBIC Circular No. 2/2/2017-GST
2025-03-03 10:34:06
Clarifications on Special Procedure for Manufacturers: Circular No. 208/2/2024-GST
2025-03-03 10:34:19
Key Highlights of CGST Circular No. 93/12/2019
2025-03-03 10:35:08
Clarification on Taxability of Salvage/Wreck Value: Key Insights from Circular No. 215/9/2024-GST
2025-03-03 10:36:16
CBIC Clarifies Proper Officers for GST Functions Beyond Registration – Circular No. 3/3/2017-GST
2025-03-03 10:36:45
Clarification on the Place of Supply for Goods to Unregistered Persons: Circular No. 209/3/2024-GST
2025-03-03 10:37:21
Entitlement of ITC by Insurance Companies: Key Insights from Circular No. 217/11/2024-GST
2025-03-03 10:38:23
Key Highlights of CGST Circular No. 211/5/2024
2025-03-03 10:38:49
Valuation of Supply for Import of Services by Related Persons: Circular No. 210/4/2024-GST
2025-03-03 10:39:38
Simplified Bond/LUT Filing for Exports – CBIC Circular No. 4/4/2017-GST
2025-03-03 10:40:19
Clarifications on Taxability of Loan Transactions: Key Insights from Circular No. 218/12/2024-GST
2025-03-03 10:40:29
Key Highlights of CGST Circular No. 212/6/2024
2025-03-03 10:41:12
CBIC Clarifies Bond/LUT Requirements for Exporters – Circular No. 5/5/2017-GST
2025-03-03 10:42:51
Applicability of Dynamic QR Code on B2C Invoices: Circular No. 156/12/2021-GST
2025-03-03 10:43:49
Key Highlights of CGST Circular No. 213/07/2024
2025-03-03 10:44:04
CBIC Clarifies GST Classification & Tax Rates on Lottery Tickets – Circular No. 6/6/2017-GST
2025-03-03 10:45:35
Key Highlights of CGST Circular No. 214/8/2024
2025-03-03 10:46:07
Clarification Regarding Extension of Limitation under GST Law: Circular No. 157/13/2021-GST
2025-03-03 10:46:37
Clarifications on Principal-Agent Relationship: Key Insights from Circular No. 73/47/2018-GST
2025-03-03 10:48:17
CBIC Clarifies GST Practitioner Enrollment Process – Circular No. 9/9/2017-GST
2025-03-03 10:48:29
GST Clarification on Moving Goods for Supply on Approval Basis – Circular No. 10/10/2017-GST
2025-03-03 10:52:07
GST Clarification on Printing Contracts – Goods vs. Services (Circular No. 11/11/2017-GST)
2025-03-03 10:55:12
GST Rate Clarifications on Various Goods – CBIC Circular No. 200/12/2023-GST
2025-03-03 10:58:00
GST Clarification on Superior Kerosene Oil Used for LAB Production – Circular No. 12/12/2017-GST
2025-03-03 11:00:28
GST Clarification on Unstitched Salwar Suits – Circular No. 13/13/2017-GST
2025-03-03 11:03:04
Clarification on Applicability of Provisions of Section 75(2) of CGST Act: Circular No. 185/17/2022-GST
2025-03-03 11:10:07
Clarifications on Taxability of No Claim Bonus and E-Invoicing: Circular No. 186/18/2022-GST
2025-03-03 11:13:32
Key Highlights of Circular No. 187/19/2022-GST
2025-03-04 05:00:55
Key Highlights of Circular No. 188/20/2022-GST
2025-03-04 05:14:05
Key Highlights of Circular No. 189/01/2023-GST
2025-03-04 05:19:56
Key Highlights of Circular No. 190/02/2023-GST
2025-03-04 05:24:09
Key Highlights of Circular No. 191/03/2023-GST
2025-03-04 05:36:26
Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

View More Article

Hey! Do You Looking For Any Jobs?

Job agencies may also offer additional services such as resume building.

Find Job

;