CIRCULARS
| Circular No. | Subject |
| Circular No. 182/14/2022-GST dt. 10.11.2022 | Guidelines for verifying the Transitional Credit in light of the order of the Hon"ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, order dated 22.07.2022 & 02.09.2022 |
| Circular No. 180/12/2022-GST dt. 09.09.2022 | Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. |
| Circular No. 76/50/2018-GST dt. 31.12.2018 [para 3] | Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
| Circular No. 58/32/2018-GST dt.04.09.2018 | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. |
| Circular No. 37/11/2018-GST dt.15.03.2018 | Clarifications on exports related refund issues |
| Circular No. 207/5/2017-Service Tax dt.28.09.2017 | Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017 |
| Circular No.3/3/2017-GST dt. 05.07.2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 |
CASE LAW
|
Authority |
One liner |
|
Allahabad High Court Ranjeet @ Ranjeet Singh |
Bail application rejected as investigation is still in progress and the amount of tax evasion may exceed several crores |
|
Madras High Court Myers Tyre Supply (India) Limited |
Petition for refund of the accrued ITC under the provisions of the TNVAT 2006 closed as premature since two petitions are still pending before the Hon'ble Division Bench |
|
Madras High Court Anbu Motors & M/s Anbu Automobiles |
Open the portal to enable the petitioners to file their TRAN-1 electronically for claiming the transitional credit and allow the input credits in accordance with law |
|
Madras High Court Mountain Valley Springs India Private Limited |
Nodal Officer, in consultation with the GSTN shall take note of the grievance for opening of common portal considering genuine attempts made in filing TRAN-1 |
|
Madras High Court Parshwa Builders |
Nodal officer directed to enable filing of TRAN-1 where some inadvertant mistakes are done |