GST Update - Dec. 27, 2022

Central Tax Notifications:

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 [No.27]

Seeks to make fifth amendment (2022) to CGST Rules [No.26]

Circulars:

Prescribing manner of filing an application for refund by unregistered persons [Circular No.188]

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 [Circular No.187]

Clarification on various issue pertaining to GST [Circular No.186]

185/17/2022-GST 27-Dec-2022 Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation [Circular No.185]

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 [Circular No.184]

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 [Circular No.183]