| AKGVG Tax Update |
| Dear Reader, |
| Greetings for the day!!! We are pleased to share the notification and circulars giving effect to the recommendation as made in 48th GST council meeting. |
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| Date: 28.12.2022 |
| S.no | Description | Relevant links |
| 1. | Prescribing manner of filing an application for refund by unregistered persons. | Circularno.188/20/2022 dtd 27.12.2022 |
| 2. | Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016. | Circular no. 187/19/2022 dtd 27.12.2022 |
| 3. | Clarification on various issue pertaining to GST. | Circular no. 186/18/2022 dtd 27.12.2022 |
| 4. | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation. | Circular no. 185/17/2022 dtd 27.12.2022 |
| 5. | Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017. | Circular no. 184/16/2022 dtd 27.12.2022 |
| 6. | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19. | Circular no. 183/15/2022 dtd 27.12.2022 |
| 7. | CBIC notified CGST (fifth amendment rule) thereby giving effect to the recommendation made during the 48th GST council meeting. | Notification no. 26/2022 dtd 26.12.2022 |
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