Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Procedure where an identical question of law is pending before High Courts or Supreme Court

Definitions

Assessment of undisclosed income as a result of search

Computation of undisclosed income of the block period

Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.

Clarification on various doubts related to treatment of sales promotion schemes under GST

Nature of Supply of Priority Sector Lending Certificates (PSLC) – regarding

Seeks to clarify certain refund related issues under GST.