6 results in GST
Circular No. 254/11/2025-GST: Proper Officer Assignment under Sections 74A, 75(2) & 122
CBIC has issued Circular No. 254/11/2025-GST dated 27 October 2025 to clarify the proper officer for issuance of DRC-01A, show cause notices, adjudication and penalty proceedings under Sections 74A, …
GST rate increased to 18% on PMGSY road & bridge works – Notification No. 03/2022-CT(R)
CBIC has increased the GST rate on works contracts relating to roads and bridges executed under Pradhan Mantri Gram Sadak Yojana …
CBIC Circular No. 237/31/2024-GST – Clarification on ITC under Section 16(5) & 16(6) of CGST Act
CBIC has issued a circular clarifying the implementation of retrospectively inserted provisions of section 16(5) and 16(6) of the…
GST Annual Return Exempted for Turnover up to Rs. 2 Crore from FY 2024-25
The Central Board of Indirect Taxes and Customs (CBIC), vide Notification No. 15/2025 – Central Tax dated 17 September 2025, has …
Notification No. 4/2018 – Central Tax: Waiver of Late Fee for Delay in Filing GSTR-1
Notification No. 4/2018–Central Tax provides relief to GST-registered persons by waiving late fees payable for delayed filing of …
Notification No. 20/2021 – Central Tax Late Fee Cap for Delayed GSTR-1 Filing from June 2021
Notification No. 20/2021–Central Tax amends Notification No. 4/2018 and introduces turnover-based caps on late fees payable for d…