CBIC prescribes the manner of filing an application for refund by unregistered persons.
Circular No. 188/20/2022 – GST dated 27-12-2022.
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.