KMS update on Recent Circulars & Notifications

CLARIFICATION ON CHARGING OF INTEREST UNDER SECTION 50(3) OF THE CGST ACT,2017, IN CASES OF WRONG AVAILMENT OF IGST CREDIT AND REVERSAL THEREOF.
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 THE PERIOD 01.04.2019 TO 31.12.2021.
CLARIFICATION ON TCS LIABILITY UNDER SEC 52 OF THE CGST ACT, 2017 IN CASE OF MULTIPLE E-COMMERCE OPERATORS IN ONE TRANSACTION.
CLARIFICATION ON AVAILABILITY OF ITC IN RESPECT OF WARRANTY REPLACEMENT OF PARTS AND REPAIR SERVICES DURING WARRANTY PERIOD.
CLARIFICATION ON TAXABILITY OF SHARES HELD IN A SUBSIDIARY COMPANY BY THE HOLDING COMPANY.
CLARIFICATION ON REFUND RELATED ISSUES.
CLARIFICATION ON ISSUE PERTAINING TO E-INVOICE.
CLARIFICATION REGARDING TAXABILITY OF SERVICES PROVIDED BY AN OFFICE OF AN ORGANISATION IN ONE STATE TO THE OFFICE OF THAT ORGANISATION IN ANOTHER STATE, BOTH BEING DISTINCT PERSONS.
EXTENSION OF DUE DATES VIDE ISSUE OF VARIOUS NOTIFICATIONS

Attachments