Year 2022 Circulars-GST 
DateCircular NoSubject
27-Dec-2022Circular No. 183/15/2022-GSTClarification 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-2022Circular No. 184/16/2022-GSTClarification 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-2022Circular No. 185/17/2022-GSTClarification 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-2022Circular No. 186/18/2022-GSTClarification 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-2022Circular No. 187/19/2022-GSTClarification 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-2022Circular No. 188/20/2022-GSTPrescribing manner of filing an application for refund by unregistered persons.

 

Thanks & Regards

CA Rahul Gupta

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