- The CBIC issued circulars from 192/04/2023-GST to 199/11/2023-GST on 17th July 2023 to clarify various aspects of the GST regime.
- Circulars addressed issues such as interest charged for wrongly availed IGST credit, ITC availment in GSTR-3B and GSTR-2A, TCS liability for multiple E-commerce Operators, ITC availability for warranty replacement, taxability of shares in subsidiary companies, GST refund issues, applicability of e-invoice for supplies to Government Departments, and taxability of services between distinct offices under GST.
- These circulars aim to simplify and clarify the GST regime and ensure uniform implementation of rules.
Source Taxguru
