Clarification in respect of certain GST Related Issues-Reg

{it delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing ITC in the light to amendment effected in section 16(4) with effect from 1.1.2021. }

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-Reg 

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 IGST Act, 2017. 

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 from 01.04.2019 to 31.12.2021-Reg

Clarification on time limit under section 16(4) of the CGST Act, 2017 in respect of RCM supplies received from unregistered persons-Reg

Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving warranty /extended warranty, in furtherance to Circular No. 195/07/2023, dated 17.07.2023-Reg