CIRCULARS
| S.No. | Notification No. | Subject |
|
04. |
Circular No. 193/05/2023-GST dt.17.07.2023 | 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 the period 01.04.2019 to 31.12.2021 |
|
03. |
Circular No. 183/15/2022-GST dt.27.12.2022 | 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 |
|
02. |
Circular No. 142/12/2020-GST dt.09.10.2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 |
| 01. | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) |
CASE LAW
| Particulars | Oneliner |
|
2024(12)LCX0034 Gauhati High Court High Tech Ecogreen Contractors LLP |
Writ petition challenging the validity of Rule 36(4) of the CGST Rules 2017 needs to be reconsider as it involves question of law. |
|
2021(10)LCX0046 Supreme court of India Bharti Airtel Ltd |
HC decision to allow rectification in GSTR-3B set aside on the ground that law permits rectification of errors and omissions only at the initial stages of Forms GSTR-1 and GSTR-3. |