CBIC issues clarification on treatment of statutory dues for taxpayers where proceedings are finalised under IBC, 2016.
Circular No. 187/19/2022 – GST dated 27-12-2022.
Clarifications on taxability of no claim bonus and applicability of e-invoicing under GST.
Circular No. 186/18/2-22 – GST dated 27-12-2022.
CBIC issues clarification on ITC availability for transportation of goods to a place outside India.
Circular No. 184/16/2022 – GST dated 27-12-2022.
Clarification to deal with difference in ITC availed in GSTR-3B and GSTR-2A for FY: 2017-18 and FY: 2018-19.
Circular No. 183/15/2022 – GST dated 27-12-2022.
CBIC notifies Central Goods and Services Tax (Fifth Amendment) Rules, 2022.
Notification No. 62/2022 – Central Tax dated 26-12-2022.
GST – Sec. 174 – State Legislature has power to repeal as well as power to enact saving clause as in section 174 of Kerala Goods and Services Tax Act, 2017 by virtue of section 19 of Constitution (101st Amendment) Act, 2016.
Show Cause notice/proceedings initiated after 16-09-2017 under Kerala Value Added Tax Act, 2003 for period prior to 16-09-2017 are alid being covered by saving clause of section 174(2) of KGST Act, 2017.
Sheen Golden Jewels (India)(P.) Ltd. v. State Tax Officer (1B) – 1 – [2022] 145 taxmann.com 445 (Kerala).