Taxcharcha
GSTLatest

CBIC issues clarification on various topics

CBIC vide Circular No. 172/04/2022-GST has issued the clarification on various issues which are as follows:-

  1. Refund claimed by the recipients of supplies regarded as deemed export
  2. Clarification on various issues of section 17(5) of the CGST Act
  3. Perquisites provided by employer to the employees as per contractual agreement
  4. Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities

To access the circular, click here

Related posts

CBDT notifies/amends certain rules and forms in relation to the Registration or approval of Trusts

Team Taxcharcha

Notification no. 14/2019-Central Tax – Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.

Team Taxcharcha

Circular No. 84/03/2019-GST – Clarification on issue of classification of service of printing of pictures covered under 998386.

Team Taxcharcha