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.

Circular No. 136/06/2020-GST dt.03.04.2020

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

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2021(10)LCX0046

Supreme court of india

Bharti Airtel Ltd