Clarification on Applicability of Provisions of Section 75(2) of CGST Act: Circular No. 185/17/2022-GST

2025-03-03 11:10:07 02March

02March

Clarification on Applicability of Provisions of Section 75(2) of CGST Act: Circular No. 185/17/2022-GST

<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 185/17/2022-GST on 27th December 2022, to provide clarification regarding the applicability of provisions of section 75(2) of the Central Goods and Services Tax (CGST) Act, 2017, and its effect on limitation. Here are the key highlights:</span></p><p><span><strong>1. Applicability of Section 75(2):</strong></span></p><ul><li><span>The provision applies when the appellate authority, tribunal, or court concludes that a notice issued under section 74(1) is not sustainable due to the absence of fraud, willful misstatement, or suppression of facts to evade tax.</span></li><li><span>The proper officer must then determine the tax payable as if the notice had been issued under section 73(1).</span></li></ul><p><span><strong>2. Time Limit for Re-Determination:</strong></span></p><ul><li><span>The re-determination of tax, interest, and penalty must be completed within two years from the date of communication of the appellate authority, tribunal, or court’s direction.</span></li><li><span>This is in accordance with section 75(3) of the CGST Act.</span></li></ul><p><span><strong>3. Methodology for Re-Determination:</strong></span></p><ul><li><span>The demand must be re-determined considering provisions of section 73(2) and section 73(10).</span></li><li><span>Show cause notices under section 73(1) must be issued within 2 years and 9 months from the due date of furnishing the annual return for the relevant financial year or from the date of erroneous refund.</span></li></ul><p><span><strong>4. Limitation on Show Cause Notices:</strong></span></p><ul><li><span>If a show cause notice under section 74(1) was issued beyond 2 years and 9 months from the due date of the annual return, the entire proceeding shall be dropped.</span></li><li><span>For multiple financial years, the re-determination applies only to the years where the show cause notice was issued within the specified time limit.</span></li></ul><p><span><strong>5. Trade Notices and Reporting:</strong></span></p><ul><li><span>Suitable trade notices should be issued to publicize the circular’s content.</span></li><li><span>Any implementation difficulties should be reported to the Board.</span> <a href="https://cms.plasament.com/storage/cir-185-17-2022-cgst.pdf">cir-185-17-2022-cgst</a><br> </li></ul>

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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

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