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173/05/2022-GST - 03-01-2023 GST - States
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification
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Refund of accumulated input tax credit allowed where concessional notification causes output tax to be lower than input tax.
Refund of accumulated input tax credit is allowable where accumulated ITC arises because output supplies attract a lower tax rate than inputs due to a contemporaneous Government concessional notification. Such refunds are permissible under clause (ii) of the first proviso to sub section (3) of section 54 of the JGST Act, except where output supplies are nil rated or fully exempt or are otherwise notified for exclusion.
PUBLIC NOTICE NO: 01/2023 - 02-01-2023 Customs
Implementation of India-Australia Economic Cooperation and Trade Agreement in Customs EDI System
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Origin-based duty exemptions under India Australia ECTA require certificate upload and specific notification coding in Customs EDI.
Importers must prefix Roman numerals I-IV to notification serials to claim duty exemptions, set Duty Type/Addl. Duty Flag where AIDC applies, and provide TRQ license details with scheme code 32 when required. Certificate of Origin must be uploaded as document code 861018 with Certificate Type MS and the Image Reference Number declared at item level; the system prevents reuse of the same CoO number across different Bills of Entry. Exporters must declare ORC/EPT/ECTAAU codes in the Single Window table for items under the Agreement.
Circular No. 2223067/55 - 02-01-2023 GST - States
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
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Re-determination time limits under section 75(2): order for tax, interest and penalty must be issued within two years.
Clarification fixes that when an appellate body directs re-determination by deeming a fraud-based notice to be a non-fraud notice, the proper officer must issue the re-determination order for tax, interest and penalty within the two-year period following communication of the appellate direction, and may re-determine only those amounts for which the original show cause notice was issued within the time limit applicable to non-fraud assessments; amounts outside that non-fraud limitation are time-barred and must be dropped.
Circular No. 2223066/54 - 02-01-2023 GST - States
Clarification on various issue pertaining to GST
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E invoicing exemption applies to the entire entity, so exempted businesses need not e invoice any supplies.
The Circular clarifies that No Claim Bonus reductions are not consideration from the insured to the insurer and, when pre disclosed in the policy and specifically recorded on the invoice, qualify as a deductible discount for determination of the taxable value of insurance services under section 15(3)(a) of the UPGST Act; GST is payable on the premium after deduction of the No Claim Bonus shown on the invoice. It also clarifies that the e invoicing exemption in the relevant notification applies to the entity as a whole and not merely to particular supplies.
Circular No. 2223065/53 - 02-01-2023 GST - States
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
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Input Tax Credit reconciliation: procedures to verify and substantiate GSTR 3B vs GSTR 2A discrepancies and admit valid ITC claims.
The proper officer shall obtain invoice details for ITC claimed in FORM GSTR-3B but not appearing in FORM GSTR-2A and verify Section 16 eligibility: possession of tax invoice/debit note, receipt of goods or services, and payment including tax; and assess reversals under Sections 17 or 18 and time limit under Section 16(4). To verify supplier payment of tax, where the supplier wise difference for the year exceeds a monetary threshold, a CA/CMA certificate with UDIN is required; for differences up to the threshold, a supplier's certificate is acceptable.
Circular No. 2223064/52 - 02-01-2023 GST - States
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
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Treatment of statutory dues under insolvency clarified: reductions must be intimated and recovery adjusted under GST procedures.
Where insolvency proceedings finalise and reduce statutory dues under UPGST Act, such proceedings qualify as "other proceedings" under Section 84, requiring the Commissioner to intimate reduction to the taxable person and the recovery authority, and recovery may continue only for the reduced amount. Where confirmed demands and summaries exist (FORM GST DRC-07/DRC-07A), the jurisdictional Commissioner shall issue intimation of reduction in FORM GST DRC-25 to the taxable person and appropriate recovery authority to implement the reduced demand uniformly.
Circular No. 187/19-HGST/2022/GST-II - 02-01-2023 GST - States
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
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Operational debt under GST: reduction by insolvency adjudication requires intimation and adjustment of recovery proceedings.
Where insolvency proceedings finalised under the Insolvency and Bankruptcy Code reduce statutory dues payable under the HGST Act or existing laws, the jurisdictional proper officer shall issue the prescribed intimation of demand reduction to the taxable person and to the authority with whom recovery proceedings are pending, and recovery may continue only in relation to the reduced amount; insolvency adjudications are treated as 'other proceedings' for this purpose and the prescribed Rule 161 procedure must be followed.
Circular No. 186/18-HGST/2022/GST-II - 02-01-2023 GST - States
Clarification on various issue pertaining to GST
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No Claim Bonus treated as allowable discount, reducing taxable insurance premium; entity-level e invoicing exemption affirmed.
No Claim Bonus (NCB) is not consideration from the insured and, if pre-disclosed in policy documents and stated on the invoice, qualifies as an allowable discount under section 15(3)(a) of the HGST Act; GST is leviable on premium after deducting NCB. The e-invoicing exemption under Notification No. 17/GST-2 applies to the entity as a whole and not only to particular supplies made by that entity.
Circular No. 185/17-HGST/2022/GST-II - 02-01-2023 GST - States
Clarification with regard to applicability of provisions of section 75(2) of the Haryana Goods and Services Tax Act, 2017 and its effect on limitation
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Deeming of notice under section 73 restricts redetermination to timely issued show cause notices and a two year compliance window.
If an appellate authority finds a fraud based show cause notice unsustainable and directs re determination, the proper officer must treat the notice as issued under the non fraud provision and issue the redetermination order within two years of communication of the appellate direction; the redetermination is limited to amounts for which the original show cause was issued within the non fraud limitation period, and amounts beyond that limitation are time barred and must be dropped.
Circular No. 184/16-HGST/2022/GST-II - 02-01-2023 GST - States
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
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Place of supply for export transportation is destination abroad; IGST applies and recipient may claim input tax credit.
Where goods are transported from India to a foreign destination and both supplier and recipient are in India, the place of supply is the foreign destination, the supply is an inter State supply attractable to IGST, the Indian recipient may claim input tax credit of the IGST subject to statutory input credit and apportionment conditions, and the supplier must report the place of supply in GSTR 1 using state code '96 Foreign Country'.
Circular No. 183/15-HGST/2022/GST-II - 02-01-2023 GST - States
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
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Input tax credit discrepancies require document verification and certification to confirm supplies and supplier tax payment before acceptance.
Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A, the proper officer shall obtain invoice details, verify possession of tax invoices, receipt of goods or services, payment of the supply including tax, compliance with time limits and reversal requirements, and-depending on materiality-require CA/CMA certification with UDIN or supplier declaration to confirm that supplies were made and tax paid by the supplier.
SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2022/177 - 30-12-2022 SEBI
Introduction of Investor Risk Reduction Access (IRRA) platform in case of disruption of trading services provided by the Trading Member (TM)
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Investor emergency access platform enables investors to close positions and cancel orders when member trading services are disrupted.
A contingency platform, Investor Risk Reduction Access (IRRA), will be developed by exchanges to permit investors to square off open positions and cancel pending orders across segments and exchanges when a Trading Member's trading services are disrupted; IRRA is enabled on TM request or suo moto by exchanges, requires investor authentication via UCC or PAN plus OTP, prohibits actions that increase investor risk, provides an Admin Terminal for TMs to monitor and act on investor instructions with retained evidence, leaves settlement and margin obligations with the TM, and requires exchanges to provide reverse migration, testing, guidelines and member communications.
Order No. GST/2022-23/File No.-118/546/State Tax - 30-12-2022 GST - States
Amendment to Office Order No. 278/GST/2017-18/File No.-118/State Tax dated 01-07-2017
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Tax audit officers designated as proper officers gain summons powers for inquiry and retrospective effect under the GST framework.
Tax audit officers posted in the zone, namely the Joint Commissioner, Deputy Commissioner and Assistant Commissioner, were designated as Proper Officers for inquiry and inspection functions under sections 65 and 66 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment also aligns their designation with the power to issue summons under section 70 for production of records, attendance of persons, and evidence, and is stated to operate retrospectively from 1 July 2017.
Instruction No. 34/2022 - 30-12-2022 Customs
Instruction regarding Consolidated list of animal feed additives/premix/ supplements for Import into India
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Regulation of animal feed imports: permitted additives listed with mandatory labeling, withdrawal periods and antibiotic prohibitions.
Imports of animal feed additives, premixes and supplements are to be regulated strictly in accordance with the annexed consolidated list; manufacturers must label final packs with ingredients and any mandatory withdrawal period indicated for particular items. Fermentation derived products must not contain viable production strains or their DNA, certain products require export country feed grade certificates, and usage specific restrictions and withdrawal periods apply. Some antibiotics and anticoccidial combinations are not recommended for import due to antimicrobial resistance. Maximum residue limits in foodstuffs shall follow the Food Safety and Standards (Contaminants, Toxins and Residues) Second Amendment Regulations, 2018.
25/2022 - 30-12-2022 Income Tax
Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act, 1961 in respect of dealership/distributorship contract in case of Co-operative Societies
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Cash receipt aggregation rule clarified: daily cash receipts under dealership contracts need not be aggregated across the year when compliant.
The mere existence of a dealership or distributorship contract with a cooperative society does not by itself constitute a single event or occasion for aggregation; cash receipts received by the cooperative on a particular day that are within the prescribed limit and comply with the payment mode requirements need not be aggregated with receipts on other days across the previous year.
TRADE CIRCULAR No. 19/2022 - 29-12-2022 GST - States
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.
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GST recovery under insolvency proceedings requires reduction of demand and issuance of intimation for revised statutory dues.
Clarification is issued on the treatment of statutory dues under the West Bengal Goods and Services Tax Act, 2017 where proceedings against a corporate debtor have been finalised under the Insolvency and Bankruptcy Code, 2016. Where insolvency proceedings reduce government dues, section 84 of the WBGST Act requires intimation of the reduced demand and continuation of recovery only for the reduced amount. Proceedings under the IBC are treated as covered by the expression "other proceedings", and FORM GST DRC-25 is to be issued to reduce the confirmed demand.
TRADE CIRCULAR No. 18/2022 - 29-12-2022 GST - States
Clarification on various issues pertaining to GST.
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No Claim Bonus and e-invoicing exemption clarified: GST discount treatment and entity-wide relief apply under the circular.
No Claim Bonus is not consideration for any supply by the insured, as there is no contractual obligation to refrain from lodging claims in exchange for it. It is, however, a permissible discount when pre-disclosed and recorded in the policy and invoice, so GST applies on the insurance premium after deduction of the No Claim Bonus. The e-invoicing exemption applies to the entity as a whole and is not confined to particular supplies made by that entity.
TRADE CIRCULAR No. 17/2022 - 29-12-2022 GST - States
Clarification with regard to applicability of provisions of section 75(2) of West Bengal Goods and Services Tax Act, 2017 and its effect on limitation.
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Limitation under section 73 governs re-determination of tax when a section 74 notice is treated as section 73 notice.
Clarification is issued on the applicability of section 75(2) where a section 74(1) notice is found unsustainable because fraud, wilful misstatement or suppression of facts has not been established. In such cases, the proper officer must re-determine the tax payable as if the notice were issued under section 73(1), and the order must be issued within two years from the date of communication of the appellate or judicial direction under section 75(3).
TRADE CIRCULAR No. 16/2022 - 29-12-2022 GST - States
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.
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Input tax credit on foreign-destination transport services remains available subject to GST credit conditions and reporting rules.
Where transportation of goods, including by mail or courier, is supplied by a person in India to a recipient in India and the goods are transported to a place outside India, the place of supply is the foreign destination of the goods under the proviso to section 12(8) of the IGST Act. Such supply is inter-State supply because the supplier is in India and the place of supply is outside India, and IGST is chargeable. The recipient may avail input tax credit subject to sections 16 and 17 conditions. In GSTR-1, the supplier should use State code '96- Foreign Country'.
TRADE CIRCULAR No. 15/2022 - 29-12-2022 GST - States
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.
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Input tax credit mismatch between GSTR-3B and GSTR-2A to be verified under section 16 conditions and supplier certificates.
Clarification addresses differences between Input Tax Credit claimed in FORM GSTR-3B and credit reflected in FORM GSTR-2A for FY 2017-18 and FY 2018-19. The discrepancy may arise from supplier-side reporting errors such as non-filing or filing of FORM GSTR-1, wrong classification of B2B supplies as B2C, or use of an incorrect GSTIN, and is to be examined under the prescribed verification procedure rather than treated automatically as ineligible credit. The proper officer must verify the conditions under section 16, including supporting invoices, receipt of supplies, payment to the supplier, and any reversal under sections 17 or 18.

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GST - States

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

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Refund of unutilised input-tax credit for exported electricity: procedural filing, documentation and calculation requirements under GST.
Procedure for refund of unutilised ITC for zero-rated export of electricity: file Form GST RFD-01 under "any other" with remark "Export of ... Summary

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