Circulars

Circular No. 171/03/2022-GST dated 6 July 2022, issued by the Central Board of Indirect Taxes and Customs, clarifies the statutory requirements for issuance of Show Cause Notices (SCNs) and passing of adjudication orders under the GST law. The circular is…

Circular No. 183/15/2022-GST dated 27 December 2022, issued by the Central Board of Indirect Taxes and Customs, clarifies the statutory manner of availing Input Tax Credit under the Goods and Services Tax law. The clarification is issued in furtherance of…