CIRCULAR NO. 196/08/2023-GST [F. NO. CBIC-20001/5/2023-GST] CLARIFICATION ON TAXABILITY OF SHARES HELD IN A SUBSIDIARY COMPANY BY HOLDING COMPANY CIRCULAR NO. 196/08/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023 Representations have been received from the trade and field formations seeking clarification on certain issues whether the holding of shares in a subsidiary company …
CIRCULAR NO. 197/09/2023- GST [F. NO. CBIC-20001/5/2023-GST] CLARIFICATION ON REFUND RELATED ISSUES CIRCULAR NO. 197/09/2023- GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023 References have been received from the field formations seeking clarification on various issues relating to GST refunds. In order to clarify these issues and to ensure uniformity in the implementation …
CIRCULAR NO. 198/10/2023-GST [F. NO. CBIC-20001/5/2023-GST] CLARIFICATION ON ISSUE PERTAINING TO E-INVOICE CIRCULAR NO. 198/10/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023 Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”) w.r.t supplies …
CIRCULAR NO. 199/11/2023-GST [F. NO. CBIC-20001/5/2023-GST] CLARIFICATION REGARDING TAXABILITY OF SERVICES PROVIDED BY AN OFFICE OF AN ORGANISATION IN ONE STATE TO OFFICE OF THAT ORGANISATION IN ANOTHER STATE, BOTH BEING DISTINCT PERSONS CIRCULAR NO. 199/11/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023 Various representations have been received seeking clarification on the taxability …
PRESS RELEASE Rs. 1,65,105 CRORE GROSS GST REVENUE COLLECTED FOR JULY 2023; RECORDS 11 PER CENT YEAR-ON-YEAR GROWTH – GROSS GST COLLECTION CROSSES Rs. 1.6 LAKH CRORE MARK FOR 5TH TIME SINCE INCEPTION OF GST – REVENUES FROM DOMESTIC TRANSACTIONS (INCLUDING IMPORT OF SERVICES) ARE 15 PER CENT HIGHER YEAR-ON-YEAR …
CIRCULAR NO. 200/12/2023-GST [F. NO. 190354/140/2023-TRU] CLARIFICATION REGARDING GST RATES AND CLASSIFICATION OF CERTAIN GOODS BASED ON THE RECOMMENDATIONS OF GST COUNCIL IN ITS 50TH MEETING HELD ON 11-7-2023 CIRCULAR NO. 200/12/2023-GST [F. NO. 190354/140/2023-TRU], DATED 1-8-2023 Based on the recommendations of the GST Council in its 50th meeting held on …
CIRCULAR NO. 201/13/2023-GST [F. NO. 190354/133/2023-TRU] CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICES CIRCULAR NO. 201/13/2023-GST [F. NO. 190354/133/2023-TRU], DATED 1-8-2023 Representations have been received seeking clarifications on the following issues:- Whether services supplied by director of a company in his personal capacity such as renting of immovable property to …
PRESS RELEASE RECOMMENDATIONS OF 51ST GST COUNCIL MEETING – GST COUNCIL RECOMMENDS CERTAIN AMENDMENTS IN CGST ACT 2017 AND IGST ACT 2017, INCLUDING AMENDMENT IN SCHEDULE III OF CGST ACT, 2017, TO PROVIDE CLARITY ON TAXATION OF SUPPLIES IN CASINOS, HORSE RACING AND ONLINE GAMING – GST COUNCIL ALSO RECOMMENDS …
OFFICE MEMORANDUM F.NO. 342/GOMONSYSTEMREFORMS/GSTC/2022 PARTIAL MODIFICATION TO THE GROUP OF MINISTERS (GOM) ON GST SYSTEM REFORMS OFFICE MEMORANDUM F.NO. 342/GOMONSYSTEMREFORMS/GSTC/2022, DATED 22-8-2023 In partial modification to the O.M. No. S-31011/12/2021-DIR(NC)-DOR dated 22.09.2022 and O.M. No. S-31011/112/2021-DIR(NC)-DOR dated 24.09.2021 on the subject cited above, it is stated that reconstituted membership of the GoM is as follows: …
PRESS RELEASE LAUNCH OF INVOICE INCENTIVE SCHEME “MERA BILL MERA ADHIKAAR” FROM 1-9-2023 PRESS RELEASE, DATED 24-8-2023 The Government of India, in association with State Governments, is launching an ‘Invoice incentive Scheme’ by the name ‘Mera Bill Mera Adhikaar’ to encourage the culture of customers asking for invoices/bills for all purchases. …
