Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in Union of India vs. Ĭlarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than the rate of tax on output supplies i.e. Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Reimbursement of State GST(SGST) on cinematographic shows of Odia Cinema titled “DAMaN”Īuthority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the State authorities against a taxpayer assigned to Centre and vice versa. Instructions regarding Constitution of Internal Review Cell.

Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B –instructions issued 32709-32710/2018, order dated & Īppointment of Nodal Officer for coordination between State tax authorities and Central tax authorities in respect of verification of claim of Transitional Credit Guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court in the Union of India vs. Submitting Field Visit through GST Field visit appĬlarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June, 2022 at Chandigarh GST - States Circulars, Instructions, Public Notices, Trade Notices etc. Home Circulars / Public Notices 2022 GST - States GST - States - 2022 This Circulars / Instructions / Public Notices etc.

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