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

Re-credit of GST late fee paid

Team Taxcharcha

ITR forms for AY 2019-20 notified by CBDT

Team Taxcharcha

MCA extends Period / Days of extension for names reserved and resubmission of forms

Team Taxcharcha