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 |
|
2025(02)LCX0090 Gauhati High Court High Tech Ecogreen Contractors LLP |
Assessee is directed to pursue statutory appeal remedies for challenging the GST demand and penalty orders while upholding the validity of Rule 36(4) of the CGST Rules clarifying it derives power from Section 16 not unenforced Section 43A of the CGST Act. |
|
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. |