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

Notification no 63/2019-Cost Inflation Index for FY 2019-20

Team Taxcharcha

Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assessee

Team Taxcharcha

ITR -1 and ITR -4 is now available for e – filing and its analysis

Team Taxcharcha