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Circular
Circulars issued by CBIC for 2022 on a single page
December 28, 2022
| Year 2022 Circulars-GST | ||
| Date | Circular No | Subject |
| 27-Dec-2022 | Circular No. 183/15/2022-GST | 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. |
| 27-Dec-2022 | Circular No. 184/16/2022-GST | 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. |
| 27-Dec-2022 | Circular No. 185/17/2022-GST | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation. |
| 27-Dec-2022 | Circular No. 186/18/2022-GST | Clarification on No Claim Bonus Provided by Insurance Companies and E Invoice mandatory Exemptions Available on Specific Services or is available as Entity as a Whole. |
| 27-Dec-2022 | Circular No. 187/19/2022-GST | 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. |
| 27-Dec-2022 | Circular No. 188/20/2022-GST | Prescribing manner of filing an application for refund by unregistered persons. |
Thanks & Regards
CA Rahul Gupta
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