Clarification on ITC Apportionment in Business Reorganizations – Circular No. 133/03/2020-GST

2025-03-03 09:56:58 02March

02March

Clarification on ITC Apportionment in Business Reorganizations – Circular No. 133/03/2020-GST

<p>Circular No. 133/03/2020-GST provides crucial clarifications on the apportionment and transfer of Input Tax Credit (ITC) during business reorganizations such as mergers, demergers, and other changes in the constitution or ownership of a business. This clarification addresses key concerns raised by taxpayers and aims to streamline the process of ITC transfer in such cases.</p><p><strong>Key Highlights:</strong></p><ul><li><strong>ITC Transfer During Business Reorganization</strong>: The circular explains how unutilized ITC can be transferred in cases of business reorganization, including mergers, demergers, amalgamations, or transfers of business. Section 18(3) of the CGST Act and Rule 41(1) of the CGST Rules govern the process of filing for the transfer of unutilized ITC.</li><li><strong>Demerger Apportionment</strong>: For demergers, ITC should be apportioned based on the value of assets in each state, rather than at the all-India level. This ensures a fair distribution of ITC based on the assets transferred in each state, providing clarity on how to proceed when assets are divided across multiple states.</li><li><strong>Applicability of Apportionment Formula</strong>: The circular confirms that the apportionment formula should be applied to the total unutilized ITC, covering all heads of ITC (CGST, SGST, IGST, and Cess). This helps simplify the transfer process by ensuring the formula is applied uniformly across different types of credits.</li><li><strong>Timelines and Form GST ITC-02</strong>: Businesses undergoing reorganization must submit the details of the transfer using Form GST ITC-02. The ITC transfer process must be completed within specific timelines, and the apportionment is based on the value of assets as on the "appointed date" of the reorganization.</li><li><strong>Partial Business Transfers</strong>: The circular also clarifies that the apportionment rule applies not only in demergers but also in cases where part of the business is transferred. The formula for apportionment of ITC applies to all business reorganizations involving partial transfers of assets along with liabilities.</li><li><strong>Clear Guidelines for ITC Calculation</strong>: Detailed illustrations are provided to demonstrate how to calculate the amount of ITC that should be transferred to the transferee. This includes determining the ITC balance across different states and tax heads, ensuring that businesses can easily comply with the rules.</li></ul><p>This clarification is essential for businesses undergoing reorganizations, as it offers clear instructions on how to transfer ITC in compliance with the GST law.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-133.pdf">circular-cgst-133</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
Key Highlights of Circular No. 201/13/2023-GST
2025-03-03 09:47:50
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
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

;