Circulars, GST Deadlines, GST Portal Updates
On circulars
- Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC (Circular No. 162/18/2021-GST; Dated 25th Sep 2021)
- Cut-off date for availing Input Tax Credit in Debit Notes (Circular No. 160/16/2021-GST; Dated 20th Sep 2021)
- Physical Invoice need not be carried when E-Invoice has been issued (Circular No. 160/16/2021-GST; Dated 20th Sep 2021)
- 5% GST on Services by Cloud Kitchens covered under ‘Restaurant Service’, GST Council issues Clarification on GST rate on Services
Source Taxguru
