Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 Of the Haryana Goods and Services Tax Rules, 2017
Show AI Summary
Extension of time limit for filing FORM GST TRAN-1 granted, submission deadline extended to 27 December under rule 117.
The period for filing the declaration in FORM GST TRAN-1 is extended, superseding the earlier order dated 28 October 2017, and setting a new final submission deadline of 27th December 2017, while preserving actions done or omitted before the supersession under the Haryana GST rules and statute.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017
Show AI Summary
Extension of time limit for Form GST TRAN-1 submission secures an administrative filing deadline extension under rule 120A.
An order extends the filing deadline for declarations in Form GST TRAN-1 under rule 120A of the Haryana GST Rules, 2017, invoking the Act's enabling authority; it supersedes Order No. 2511/ST-II dated 28 October 2017 except for matters already done under that order, and is issued by the Excise and Taxation Commissioner-cum-Commissioner of State Tax, Haryana.
Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017.
Show AI Summary
Extension of time-limit for FORM GST TRAN-1 permits filing under rule 120A following Council recommendation.
Extension of time-limit for submission of FORM GST TRAN-1 under rule 120A is authorised on Council recommendation and under section 168 of the Puducherry GST Act, superseding the earlier order except as to actions already taken, and identifying an extended final date for filing the prescribed transitional declaration.
Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017.
Show AI Summary
Extension of FORM GST TRAN-1 filing deadline under applicable rule prolongs submission period for affected taxpayers.
Extension of the time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017 extends the statutory filing period for eligible taxpayers, superseding the earlier administrative instruction and setting a new final date for submission.
Order regarding classes of officers of Audit Cell with their jurisdiction under TSGST Act
Show AI Summary
Delegation of GST audit powers: Superintendent and Inspector of State Tax assigned audit authority within specified territorial jurisdiction.
The order delegates audit authority under the State Goods and Services Tax framework to classes of officers in the Audit Cell: the Superintendent of State Tax, Audit Cell, is authorized to exercise audit powers for the State within specified territorial limits, and the Inspector of State Tax, Audit Cell, is assigned to assist the Superintendent. The instrument records the headquarters for administration and specifies an effective commencement date for these assignments.
Order regarding classes of officers of Enforcement Wing with their jurisdiction under TSGST Act
Show AI Summary
Delegation of enforcement powers under SGST Act: superintendents and inspectors authorised to exercise specified section powers in designated districts.
The Chief Commissioner delegates specified enforcement powers under the State GST framework to named Superintendents and their Inspectors for four Enforcement Wings, authorising each Superintendent to exercise enumerated statutory powers within listed districts and headquarters, and authorising Inspectors to exercise a defined subset of those powers and to assist the Superintendent; the delegations take effect from the twelfth day of September, 2017.
Order regarding extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the TSGST Rules, 2017
Show AI Summary
Extension of FORM GST TRAN-1 filing period under rule 120A; additional time permitted to submit declarations.
Extension of time to submit declarations in FORM GST TRAN-1 is authorized under rule 120A read with section 168 of the Tripura State GST Act. The Chief Commissioner, on the Council's recommendation, supersedes the prior order of 31 October 2017 and extends the filing period, while preserving acts or omissions before the supersession. The order thus modifies the compliance window for TRAN-1 submissions under the State GST rules.
Order regarding extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the TSGST Rules, 2017
Show AI Summary
Extension of time for submitting FORM GST TRAN-1: filing deadline extended under rule 117 and section 168.
Extension of the statutory time limit is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Services Tax Rules, 2017, exercising powers under the corresponding State Act. The extension alters the operative deadline for taxpayers required to migrate input tax credit or other transitional claims through that form and expressly supersedes the earlier order on the same subject, except as to actions already taken or omissions effected before supersession.
Directions for Submission of Pending GST Migration Data and PAN Correction Details
Show AI Summary
GST migration data directions require verified PAN corrections, Excel submission, and final-time compliance for pending trader records.
Directions were issued for completion of pending GST migration work for traders whose Provisional ID and password had not been generated on the desired PAN after PAN updation, and for traders whose migrated or activated registration was showing RC Cancelled on the GST portal. Field officers were required to compile trader-wise particulars in the prescribed Excel formats, verify PAN, legal name and trade name details, and send the data to headquarters within the stipulated time. No scan copies were to be accepted, and no data would be received after the cut-off date.
Review and Recovery Directions Regarding Brick Kiln Solution Scheme (2016–17) and Post-GST Compliance Monitoring
Show AI Summary
Brick kiln solution scheme compliance tightened with recovery, MIS reporting, and section 67 verification directions after GST migration.
Brick kiln solution scheme for the 2016-17 season remained effective only up to 30.06.2017, and 75% of the total solution amount was required to be deposited by that date. Review of MPR-8 showed missing or unreliable zone-wise data, outstanding solution amounts, and pending recovery dues. Zones were directed to update MIS data, furnish prescribed information, deposit remaining dues, and verify brick kilns that had adopted the GST solution scheme, were not filing returns, or had not migrated under GST, with inspections to comply fully with section 67 of the UP SGST Act.
Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
Show AI Summary
Refund of unutilized input tax credit remains available to fabric exporters making zero-rated supplies, excluding credit on capital goods.
Restrictions on refund of unutilized input tax credit for specified goods under the inverted duty structure category do not apply to zero-rated supplies. Manufacturer-exporters of specified fabrics may claim refund of unutilized GST credit paid on inputs for fabrics manufactured and exported, subject to applicable statutory restrictions. Credit paid on capital goods is excluded. Zero-rated supplies include exports and supplies to a Special Economic Zone developer or unit.
Manual filing and processing of refund claims in respect of zero-rated supplies
Show AI Summary
Manual processing of zero-rated supply refunds: procedural filing, ledger debit/credit and register-based timelines for sanction and payment.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tamil Nadu Goods and Service Tax Rules 2017
Show AI Summary
Extension of time for FORM GST TRAN 1 submissions under state GST procedural powers; filing deadline extended administratively.
Extension of time is granted for submitting the declaration in FORM GST TRAN 1, with the Commissioner of State Tax exercising powers under the State GST procedural rules and the enabling Act to extend the filing period and supersede the prior order while preserving prior actions.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Service Tax Rules 2017
Show AI Summary
Extension of time to file Form GST TRAN-1 under rule 117; submission period extended to a new statutory deadline.
Extension of time granted for submission of FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017: the Commissioner, on Council recommendations and under the State GST Act, has extended the period for filing the TRAN-1 declaration, superseding the earlier order except as to things already done or omitted, and sets a new final date for submission.
Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018.
Show AI Summary
Furnishing of GSTR-3B returns required; payment must be discharged from electronic ledgers by the due date.
Mandates electronic filing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fee or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing, subject to section 49 of the Act.
Computerization and Mandatory Upload of Mobile Unit Bill Details under GST System
Show AI Summary
Computerised bill upload under GST enables prompt verification of collected invoices and next-day updating of uploaded details.
Mobile unit officers under the GST administration must use the computerised bill-uploading module for prompt transmission of collected bill details to assessing officers. The module requires entry of invoice particulars in separate Excel sheets for Tax Invoice, Bill of Supply, Purchase Invoice, and Challan, followed by creation and upload of zip files through the departmental website. Uploaded data is processed through the server and becomes available to the concerned tax assessment officer, with offline upload required by the next day and corrections permitted up to the next day.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Service Tax Rules, 2017.
Show AI Summary
Extension of time for FORM GST TRAN-1 submission granted, permitting later filing under Goa GST rules.
Extension of the period for filing the declaration in Form GST TRAN-1 under the Goa Goods and Services Tax Rules is authorized by invoking Rule 120A read with Section 168, superseding an earlier order while preserving prior actions, and specifying a revised deadline for submission as an administrative order of the Commissioner of State Tax.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Service Tax Rules, 2017.
Show AI Summary
Extension of Time Limit: filing deadline for Form GST TRAN-1 under Rule 117 extended until late December.
The Commissioner of State Tax, exercising powers under Rule 117 of the Goa Goods and Services Tax Rules read with the Goa GST Act and on Council recommendations, supersedes the earlier order and extends the period for submitting the declaration in FORM GST TRAN-1 to 27th December 2017, while preserving acts done or omitted prior to the supersession.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Show AI Summary
Extension of Time for FORM GST TRAN-1 submission extended to end of December under GST procedural rules
The State tax authority extended the time limit for submission of the revised FORM GST TRAN-1 declaration, exercising powers under the relevant rule and statutory provision, and superseded the earlier departmental order while saving actions or omissions done before such supersession.
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Service Tax Rules, 2017
Show AI Summary
Extension of filing deadline for FORM GST TRAN-1 granted, extending submission period and superseding prior order.
Extension of the time limit for filing the GST transitional declaration in FORM GST TRAN-1 is granted until 31st December, 2017 under rule 117 read with section 168 of the West Bengal GST Act, 2017; this order supersedes Order No. 15/WBGST/PRO/17-18 dated 28th October, 2017 except as to acts or omissions before such supersession.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Topics

Acts Income Tax