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.
Date: 28.12.2022
AKGVG Tax Update
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
We trust you will find this Journal informative as well as useful.
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Knowledge Updates Team
AKGVG & Associates
(Chartered Accountants)

Tel: +91 9811118031, 9818330516,
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