Commercial Tax

Circular

Total Records : 447 Current Page : 1 / 15

S.No.	Tax Type	Category	Subject	Publish Date
1	GST	Miscellaneous	CIR-192 Clarification on charging of interest under section 50(3) of the GGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.	08/08/2023
2	GST	Miscellaneous	CIR-196 Clarification on taxability of shares held in a subsidiary company by the holding company.	08/08/2023
3	GST	Rate	CIR-201 Clarifications regarding applicability of GST on certain services like services supplied by director of a company in his personal capacity, supply of food or beverages in cinema hall is taxable as restaurant service.	08/08/2023
4	GST	Miscellaneous	CIR-198 Clarification on issue pertaining to e-invoice in case of supplies made to Government Departments or establishments, Government agencies, local authorities, PSUs.	08/08/2023
5	GST	ITC	CIR-193 Clarification to deal with difference in ITC availed in GSTR-3B as compared to that detailed in GSTR-2A for the period 01.04.2019 to 31.12.2021.	08/08/2023
6	GST	Miscellaneous	CIR-194 Clarification on TCS liability under Sec 52 of the GGST Act, 2017 in case of multiple E-commerce Operators involved in one transaction.	08/08/2023
7	GST	Rate	CIR-200 Clarification regarding GST rates and classification of certain goods like snack pellets, Fish Soluble Paste, Desiccated coconut, Biomass briquettes, Imitation zari thread, Supply of raw cotton by agriculturist to cooperatives, Plates, cups made from areca leaves, Goods falling under HSN heading 9021.	08/08/2023
8	GST	ITC	CIR-195 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.	08/08/2023
9	GST	Miscellaneous	CIR-199 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.	08/08/2023
10	GST	Refund	CIR-197 Clarification on refund related issues like, Refund of ITC on the basis of GSTR 2B, Requirement of undertaking in RFD 01, Adjusted Total Turnover, admissibility of refund where exporter applies for refund subsequent to compliance of rule 96A(1).	08/08/2023
11	GST	Rate	CIR-191 Clarification regarding GST rate and classification of Rab based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023	06/04/2023
12	GST	Rate	CIR-189 Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022	25/01/2023
13	GST	Rate	CIR-190 Clarifications regarding applicability of GST on certain services	25/01/2023
14	GST	Miscellaneous	CIR-187 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	18/01/2023
15	GST	ITC	CIR-183 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	18/01/2023
16	GST	Refund	CIR-188 Prescribing manner of filing an application for refund by unregistered persons	18/01/2023
17	GST	ITC	CIR-184 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	18/01/2023
18	GST	Miscellaneous	CIR-186 Clarification on various issue pertaining to GST	18/01/2023
19	GST	Assessment / Audit	CIR-185 Clarification with regard to applicability of provisions of section 75(2) of Gujarat Goods and Services Tax Act, 2017 and its effect on limitation	18/01/2023
20	GST	Assessment / Audit	Model GST Audit Manual, Gujarat_2022	26/12/2022
21	GST	Refund	CIR-181 Clarification on refund related issues like applicability of amended formula and restriction of refund of unutilized ITC	12/11/2022
22	PT	Tax	PT Amnesty Scheme 2022	21/10/2022
23	GST	ITC	CIR-180 Guidelines for filing/revising TRAN-1/TRAN-2	17/09/2022
24	GST	Enforcement - Checkpost	GUIDELINES ON ISSUANCE FOR SUMMONS ARREST AND BAIL	08/09/2022
25	GST	Miscellaneous	CIR-178 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law	17/08/2022
26	GST	Rate	CIR-177 Clarifications regarding applicable GST rates & exemptions on certain services	17/08/2022
27	GST	Rate	CIR-179 Clarification regarding GST rates & classification (goods) based on the recommendations of the 47th GST Council Meeting	17/08/2022
28	VAT	Payment	CIR 224-194 Mandatorily e-payment under VAT/CST Act w.e.f. 01.09.2022	01/08/2022
29	GST	Refund	CIR-176 Withdrawal of Circular No. 106/25/2019-GST dated 02.07.2019	16/07/2022
30	GST	Refund	CIR-175 Manner of filing refund of unutilized ITC on account of export of electricity	16/07/2022

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Department Of Gujarat State Tax