Manner of filing refund of unutilized ITC on account of export of electricity

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019

Clarifications regarding applicable GST rates & exemptions on certain services

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd

Clarification on refund related issues

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

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

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

Clarification on various issue pertaining to GST

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

Prescribing manner of filing an application for refund by unregistered persons