Category Archives: GST

CBIC Notifies ‘ICEGATE’ for Filing of Documents etc. and also amended Bill of Entry (BOE) Regulations

CBIC vide NN.33/2021- Customs (N.T) dated 29.03.2021 notifies the common accessible portal i.e. ICEGATE as the Common Customs Electronic Portal for facilitating registration, filing Bill of entry (BoE), Shipping bills, other documents and forms prescribed under the Customs act, 1962 … Continue reading

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AAR UP allows Input Tax Credit on expense made under Corporate Social Responsibility

Authority of Advance Ruling vide order no. 52 dated 22.01.2020 allowed Input Tax Credit on expenses incurred with respect to Corporate Social Responsibility (CSR) for application dated 24.09.2019 of M/s Dwarikesh Sugar Industries Limited, P.O.- Medpurasultan, Najibabad, Nagina Road, Bundki, … Continue reading

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CBIC vide Circular No 147/03/2021- GST dated 12th March 2021 clarifies some refund related Issues

Clarification in respect of refund claim by recipient of Deemed Export Supply Issue Para 41 of Circular No. 125/44/2019 – GST dated 18/11/2019 stipulates that the recipient of deemed export supplies for obtaining the refund of tax paid on such … Continue reading

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CBIC Levy Fee for Handling of Mismatch between Shipping Bill and GST returns in Customs Automated System

The board vide different circulars provide the facility for resolving invoice mis-match errors with officer interface as an alternative measure for the specified period which was further extended, several times, based on representations received from trade regarding continuance of such … Continue reading

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CBIC Issues Circular for Extension of Circular No. 12_2018 Customs dated 29.05.2018

CBIC issues circular No. 04/2021 – customs dated 16.02.2021 for extension of Board circular No. 12/2018 customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR 1 and … Continue reading

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