Circulars on GST Acts/Rules issued by the Govt. of India, Ministry of Finance, Department of Revenue, CBIC New Delhi

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....say that the following Circulars issued by CBIC, Government of India under the CGST Act are adopted under the OGST Act as welt. The copies of the said Circulars are enclosed herewith for information and guidance. Sl. No. Circular No. Description 1 165/21/2021-GST Dated 17/11/2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 2 166/22/2021-GST Dated 17/11/2021 Clarification on certain refund related issues Yours faithfully Special Commissioner CT & GST (Policy)   Circular No. 165/21/2021-GST CBEC-20/16/38/2020 -GST Government of India Ministry of Finance Department ....

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....any RBI approved mode of payment, and not necessarily in foreign exchange. 2. The issues have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, 2017, hereby clarifies the issues hereafter. 3. It is observed that from the present wording of S. No. 4 of Circular No. 156/12/2021 dated 21st June 2021, doubt arises whether the relaxation from the requirement of dynamic QR code on the invoices would be available to such supplier, who receives payments from the recipient located outside India through RBI approved modes of payment, but not in foreign ex....

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....o this extent. 6. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Sanjay Mangal) Principal Commissioner   Circular No. 166/22/2021-GST F.No. CBIC-20021/4/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 17th Nov, 2021 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors Gen....

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.... CGST Rules, 2017 for not passing the incidence of tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases.   3.   Whether refund of TDS/TCS deposited in electronic cash ledger under the provisions of section 51 /52 of the CGST Act can be refunded as excess balance in cash ledger?   The amount deducted/collected as TDS/TCS by TDS/ TCS deductors under the provisions of section 51 /52 of the CGST Act, as the case may be, and credited to electronic cash ledger of the registered person, is equivalent to cash deposited in electronic cash ledger. It ....