CBIC Circular 166/22/2021-GST | Clarification on various refund related issues

November 18th, 2021

Posted By: Team-MMTaxClub GST

CBIC vide Circular No. 166/22/2021-GST dated 17^th Nov, 2021 issued clarification on various issued in respect to GST Refund, full clarification can be accessed from below link.

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Delhi govt introduces Seva Kendra to improve GST registration process

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CBIC extended due date for filing GSTR-1 for the month of April 23 and May 23 in state of Manipur

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GSTN issued important update on applicability of e-invoice to taxpayer with 5cr turnover

CBDT amends the Rules 46/46A and Form to enable the filing of appeal before JCIT (A)

GSTN extended due date for filing GST Return in state of Manipur

CBIC SOP for Scrutiny of GST Returns for FY 2019-20 onwards

Haryana’s excise and taxation department issued Rs 1,500 crore GST notice to M/s Probo Media Technologies Private Limited, an online betting company.

New GST functionality to view Aadhaar authentication status

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CBIC reduces E-invoice applicability limit from existing 10 crore to 5 crore

Time barring of Scrutiny of GST Returns for Delhi taxpayers

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GSTN Deferred Implementation of Time Limit on Reporting Old e-Invoices

GSTN Advisory for Timely Filing of GST Returns

Instructions regarding Amnesty scheme for revocation of cancellation of GST registration

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GSTN enabled Bank Account Validation at GST Portal

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Restriction on Time limit for Reporting Invoices on the IRP Portal

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GST Collection continues the upward trend!

Now Taxpayer can utilize the amount in Cash Ledger of one GSTIN by another GSTIN having same PAN

E-way bills for February 2023 show moderation

CBIC Instruction for Extension of requirement of Health Certificate accompanied with the import of food consignments

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SOP for Cancellation of Registration and for Repository of Non-genuine Taxpayers: Delhi GST Dept.

Odisha records 40% growth in GST collection in February

Handloom Weavers demand GST withdrawal

Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022

CBIC empowered Additional Assistant Directors to exercise the power of Superintendent under Service Tax

CBDT notified Income Tax exemption to ‘Insolvency and Bankruptcy Board of India’ u/s 10(46) of the IT Act

Three held in Aadhaar-GST multi-crore bogus billing scam in Gujarat’s Bhavnagar

GST registration: No compromise on required documents

Mastermind in fake GST billing case apprehended in 15 crore fake ITC case

CBIC notified GST council recommendation w.r.t exemption of Rab, other than pre-packaged and labelled

CBIC notified GST council recommendation for rate change of Jaggery/Rab and Pencil sharpeners

CBIC notified GST on RCM basis for Courts and tribunals

CBIC notified 49th GST council meeting recommendation for the government body conduction entrance exam

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Centre owes Rs 9,136 cr to Gujarat govt as GST compensation: Desai

GST caught tax evasion on business running in the name of a dead person for 11 months

GST evasion: Megasoft coughs up Rs 5 crore in dues

Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: Govt

CBIC may consider e-filing of pleas as GSTAT not ready yet

Dehradun: GST evasion scam of over ₹20 crore detected, 1 held

CGST Bhiwandi Mumbai has arrested Proprietor of firm on for collected but not paid service tax of 2.26Cr

GSTN Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)

GSTN issued Advisory on Geocoding of Address of Principal Place of Business

GSTN issued important advisory on New e-Invoice Portal

49th GST Council meeting recommendation for revocation of GST Registration | amnesty scheme 2023 for revocation of application

Recommendations of 49th GST Council Meeting | GST Amnesty scheme | late fees waiver | GST Rate change

Rationalisation of penalties for late filing of annual GST Returns: 49th GST Council Meeting Outcome

GST on Sugarcane Raab has been reduced to 5% from 18%

Key Recommendations of 49th GST Council meeting

Reduced GST liquid jiggery - 49th GST Council Meeting Outcome

GST Council accepted reports of two group of ministers for pending GST Compensation

14-15 states opposed to the recommendations made by GoM on Appellate tribunals

GST Council deliberating on the recommendations of GoM on GST Appellate Tribunals

Karnataka collected record GST of Rs 6,085 cr in January: CM Bommai

GSTN Introduction of Negative Values in Table 4 of GSTR-3B

New scam in Gujarat: Aadhaar cards used to generate bogus GST numbers

GST Council to deliberate on the GoM report for the constitution of GSTAT

ICAI published a Compilation of Significant Judicial and Advance Rulings in GST

ICAI issued Handbook on Blocked Credit under GST

ICAI 3rd Edition handbook on Exempted Supplies under GST

Gujarat Govt. issued ‘Model GST Audit Manual – 2022’ for officers to conduct GST audit

Option to opt for Composition dealer for FY 2023-24 enable on GST Portal

Unregistered Taxpayer and Composition suppliers allowed to supply their products through E-commerce Platform

GST e-invoice system enabled New validation process for all B2B transactions related to services

Directorate General of Systems & Data Management Launch of New GST Reports in ADVAIT

GSTN Updated Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

GSTN Advisory on taxpayers facing issue in filing GSTR-3B

Option for furnishing Letter of Undertaking (LUT) for Financial Year 2023-2024 enabled on GST portal

From last three consecutive months Karnataka state collected more than 10,000 crore

Additional Director of GST to be exercise as power of superintendent

Man Accused In ₹ 19 Crore GST Fraud Case Gets Bail

Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016-reg.

GST Council may meet in February; tribunal high on agenda

Recommendation of 48th GST Council Meeting held on 17th December 2022

GST: Here’s everything about government rules, online registration process and required documents

GSTN Advisory to claim ITC of Nov 22 where GSTR-1 due date extended for Nov 22

CBIC extended the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu

Facility of Automated Drop Proceedings is now available on the GST Portal

Auction for Sale (re-issue) of (i) ‘7.38% GS 2027’, (ii) ‘7.26% GS 2032’, (iii) ‘7.36% GS 2052’

City Union Bank authorised to enable GST payments

₹1,45,867 crore gross GST revenue collected for November 2022, records increase of 11% YoY

Manner of processing and sanction of IGST refunds, withheld and transmitted to the jurisdictional GST authorities

48th GST Council Meeting to be held on 17th December 2022

GSTN enabled 21 banks to make GST payment at GST Portal | Check out list of the Banks

Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B

CBI arrests a superintendent of CGST for accepting bribe of Rs.one lakh

CBIC amended GSTR-9 Annual Return for FY 2021-22 to give effect of extended period to claim GST ITC

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court

CBIC approved due date extension for filing GSTR3B for one day from 20th October, 2022 to 21st October 2022

Due date extension for GST Return for the month of September 2022

GSTN update on Module wise new functionalities deployed on the GST Portal for taxpayers

GSTN advisory on Re-opening of TRAN Forms to claim Transitional ITC

GSTN soon to Open common portal for filing transitional credit through Tran 1 and Tran 2

Kerala Government is set to Launch Lucky Bill App to curb GST Evasion

CGST Bhiwandi Commissionerate busts a case of non -payment of GST and fraudulent availment of ITC, amounting to Rs. 78 crore

Maharashtra GST busts fake ITC racket worth Rs.231.49 cr

CGST Delhi West officials arrest one for fraudulently availing ITC of more than Rs 50 crore

Generation and quoting of document identification number (DIN) on any communication issued by the officers/staff of the Commercial Taxes Department

E-Invoice made applicable to the taxpayers having Turnover more than Rs.10 crore

GSTN Advisory on Upcoming Changes in GSTR-3B

16 States/UTs have reduced VAT on aviation fuel till now

New GST Rate applicable from today | checkout what is costlier and what get cheaper

CBIC notified GST rate changes as recommended in 47th GST Council meeting

CBIC issued Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B

Removal of negative balance in cash ledgers of some composition taxpayers

CBIC extended due date for filing Form GST CMP-08 for 1st quarter of Financial Year 2022-23

CBIC extended waiver of late fees for furnishing Form GSTR-4 for F.Y 2021-22

CBIC excludes the period from the 1st March, 2020 to the 28th February, 2022 for computation of period of limitation for GST refund

CBIC issued Central Goods and Services Tax (Amendment) Rules, 2022 | Notification No. 14/2022 â€“ Central Tax

CBIC circular for Mandatory furnishing of correct and proper information of inter-State supplies

CBIC Clarification on various issues relating to applicability of demand and penalty provisions under CGST Act, w.r.t transaction involving fake invoices

CBIC Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

CBIC Prescribed manner of re-credit in electronic credit ledger using FORM GST PMT-03A

CBIC issued circular w.r.t Manner of filing refund of unutilized ITC on account of export of electricity

CBIC Withdrawn Circular No. 106/25/2019-GST dated 29.06.2019 w.r.t to omission of Rule 95A.

CBIC Clarification on various issues pertaining to GST | checkout Circular No. 172/04/2022

Government soon to impose mandatory e-invoicing for units having turnover more than 10 crore

Rs.1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year

GST enabled new feather on GST portal | Now you can check filing frequency of taxpayer

CBDT extends the timeline to update UDINs till September 30, 2022

Recommendations of 47th GST Council Meeting | Late fees waiver | Various Rate changes

GST Council approves various rate changes on recommendation of Group of ministers and fitment committee

GST Council accepts to adopt GoM recommendations for e-way Bill generation for gold, and other precious stones.

Annual return forms for FY22 may be notified with minimal changes | GST council meeting

GST council agreed to allow e-commerce operator to register under composition scheme, Sources

GST Council decides to ease compliance for taxpayers | Outcome of GST council Meeting 28th June 2022

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NIC issued a list of GSTINs generating IRN updated on 22-06-22

CBIC extended GST Compensation Cess levy beyond July 2022 till March 2026 | Get Notification

CBIC Updated schedule of CGST rates on goods, as on 01.05.2022 |Download updated schedule.

CBIC waived off late fees for filing GSTR-4 for F.Y 2021-22 | Download Notification

CBIC extended due date for filing GSTR-3B & GST Payment under QRMP Scheme for April â€“ 2022

CGST Thane Commissionerate busts fake Input tax credit racket worth Rs. 8 Crore

GSTN Introduces 6% GST rate for certain goods and its enabled GSTR-1 filing

Telangana Government introduced One-Time Settlement Scheme 2022 w.r.t disputed Indirect Tax | Get full details

GSTN enabled functionality of AATO for the FY 2021-22 on GST Portal

GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore

GSTN advisory for composition taxpayers dated 30th April 2022 w.r.t Negative Liability

Exemption from the whole of customs duty and health cess of Covid related items cannot be denied merely on procedural lapse.

CBIC proposes mandatory GST scrutiny on quarterly basis

NIC enabled 2-factor authentication for logging in to e-way bill and e-invoice system portal

New functionality for filing of application of advance ruling, appeal, etc. by unregistered persons on GST Portal

All time high Gross GST collection in Marchâ€™2022, breaching earlier record of â‚¹ 1,40,986 crore collected in the Month of January 2022

CBIC issued advisory for Introduction of Restoration of Cancelled Registration based on Appellate order

CBIC issued SOP for scrutiny of GST returns for FY 2017-18 and 2018-19

CBIC Issued Toolkit for Anti-evasion/Preventive teams to enhance the efficiency and professionalism of officers

CBIC expanded e-invoice Applicability for small Taxpayers applicable w.e.f 1st April 2022

2 held by Faridabad CGST Commissionerate for issuing fake invoices of over Rs 200 crore and availing involving fraudulent ITC of Rs 31.85 crore

Delhi South CGST unearths fake invoicing racket of Rs 611 crore involving tax evasion of 38.5 crore

Upcoming improvements & enhancement in GSTR-1/IFF on GST Portal - phase II to be deployed soon.

No GST payable on hiring/leasing of buses by APSRTC to Public Transport Division

Govt likely to propose 18% GST on crypto mining, trading entities â€“ CBIC Chairman Vivek Johri

The office of Pr. CCA, CBIC setup â€˜GST Refund Help Deskâ€™ for addressing payment related problems

Haryana Excise & Taxation Department, issued Instructions for enabling Internal Control Mechanism for Refunds in GST.

Haryana Government launches GST KOSH Haryana portal for the Taxpayers and Professionals

Module wise new functionalities deployed on the GST Portal for taxpayers in January 2022

GST Registration can be suspended if more than 10% ITC claimed in GSTR-3B than auto populated ITC in GSTR-2B.

CGST Palghar Commissionerate arrests one for committing GST fraud of Rs 181 crore

CBIC issued Master circular on Recovery and Write-Off of Arrears of Revenue

NIC issued a list of GSTINâ€™s Generating IRN (Invoice Reference Number) | updated till 18-01-2022

DGGI Officials bust network involving fake invoices worth more than Rs 4,500 crore; 1 held

Navi Mumbai CGST Commissionerate busts Rs. 70 Crores Fake GST Input Tax Credit Racket

CBIC issued Guidelines for recovery proceeding initiation in case where difference in GST liability as per GSTR-1 and GSTR-3B.

Central Goods and Services Tax (Tenth Amendment) Rules, 2021

No GST Hike on textile from 5% to 12% | Decided unanimously in 46th GST Council meeting

CGST (Eighth Amendment) Rules 2021 to be implemented w.e.f 1st January 2021.

CGST, Mumbai Special Drive detects Tax Evasion of Rs. 3,500 Crore so far; Rs. 460 Crore recovered

Amendments in E-way bill Rules | Madhya Pradesh GST | Notification F-A-3-08-2018-1-V(85).

Uniform rate of 12% for entire value chain of MMF textiles sector will reduce the compliance burden of the industry players

Government Increases GST rate from 5% to 12% on textiles, footwear and others

CBIC Circular No. 165/21/2021-GST | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices.

CGST Officials unearth input tax credit fraud of around Rs 34 crore involving 7 firms

CBIC Increases GST Rate on Permanent transfer of intellectual property rights from 12% to 18%

Government releases GST compensation â‚¹ 44,000 crore to States and UTs

Only Supplier of goods or service can seek Advance Ruling under GST â€“ MAHA AAR.

GSTN Advisory for taxpayers on Form GSTR-2B

Communicating reason for blocking of GST ITC to the taxpayer, mandatory by the GST Authority.

GSTN issued advisory on Availability of Input Tax Credit (ITC) for FY 2020-21

Garments Sector demands uniform Rate of GST 5% at all garments.

1 arrested by Delhi CGST Officials for fraudulently claiming ITC of Rs 134 crore

GST is payable on full billing amount including employer contribution EPF and ESIC â€“ West Bengal AAR.

CBICÂ ReleasedÂ CGSTÂ RulesÂ 2017Â updatedÂ onÂ 24-09-2021

GST Compliance date for the month of October 2021.

Do really cost to consumer will increase on foods delivered by online food delivery operator like Zomato, Swiggy etc.?

GST-Investigation Wing of CBIC issue instruction w.r.t Issuance of show cause notice in Time Bound Manner;

Government Rescinded exemption notification on import duty of Palm oil, soya bean oil, sunflower seed oil etc.

Hostel Rent less than Rs.1000/- Per day exempted Under GST MAAR in M/S Ghodawat Eduserve LLP

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CBIC Circular 166/22/2021-GST | Clarification on various refund related issues

Issue in filing applications (SPL 01 SPL 02) under waiver scheme

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in Uttar Pradesh

Enhancements in Biometric Functionality - Allowing Directors to Opt for Biometric Authentication in Their Home State

ED Cracks Down on ₹600 Crore Cryptocurrency Fraud Across Multiple Cities

Upcoming Government Security Auction: Re-Issue of 6.79% GS 2031, 6.92% GS 2039, and 7.09% GS 2054

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands

GSTN introduces Goods and Services Tax Appellate Tribunal (GSTAT) Portal

GST Payment Made Easier: Now Pay via UPI & Debit/Credit Cards!

GSTN advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers in e-Way Bill Portal

Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep

RBI Announces Repo Rate Cut in Latest Monetary Policy Update

Advisory on E-Way Bill Generation for Goods under Chapter 71 i.e Precious Metal and Stones

Opt for the Composition Scheme for FY 2025-26 via GST Portal

Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State

Important Update on Auto-Populated Liability in GSTR-3B

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh

Advisory on Business Continuity for e-Invoice and e-Waybill Systems

CBIC Notified GST Late Fee Waiver on Annual Returns for Past Financial Years

CBIC amended provisions for GST Temporary Identification Number

Understanding CBIC Amended Guidelines for Arrest and Bail under the CGST Act, 2017

GST Return Due Dates Extended for December 2024

GST Portal Scheduled Downtime Update

Important GST Filing Deadlines - January 2025

Understanding GST Compliance: A Wake-Up Call for Small Business Owners

Understanding GST Compliance: A Wake-Up Call for Small Business Owners

GSTN Advisory on Extension of E-Way Bills Expired on 31st December 2024

GSTN Advisory for Waiver Scheme under Section 128A

Hindalco Industries Faces GST Demand of Over Rs. 52 Crore on Reverse Charge Mechanism

GSTN Advisory: Accurate Entry of Receipt Numbers for Leased Wagons in the E-Way Bill System

Recommendations from the 55th GST Council Meeting

Update on the 55th GST Council Meeting: Extension for GoM on GST Compensation Cess

Update on the 55th GST Council Meeting: Food Delivery Charges on Platforms Like Zomato and Swiggy

55th GST Council Meeting Update: Insurance Matters Deferred for Further Discussion

55th GST Council Meeting Update: GST on Used Cars Revised to 18%

GST Council recommends 5% GST on ready to eat popcorn

Upcoming Changes to E-Way Bill and E-Invoice Systems w.e.f 1st January 2025

Recent Updates to the GST Registration Process: Key Points to Know

Advisory on Addressing Mismatches in Table 8A and 8C of GSTR-9 for FY 2023-24

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Haryana, Manipur, Meghalaya and Tripura

Important advisory in respect of Changes in GSTR 8

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jammu & Kashmir and West Bengal

GST collections and other relevant data will henceforth be available on the GST Portal

Detailed Manual and FAQs on filing of GSTR-1A

Gross and Net GST revenue collections for the month of July, 2024

Vedanta receives ₹27.97 crore GST penalty order, to file appeal

Official Notification: Extended Deadline for GSTR-1 for March 2024

Extension of GSTR-1 due date to 12th April 2024

Self Enablement For e-Invoicing

Kerala GST Department Designates ‘Proper Officer’ for Key Provisions and Assigns Functions under the KGST Act

GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables

Rs 25.7 crore fake GST invoice racket busted in Mumbai, one arrested

Now, GST payments through UPI & Debit/Credit Cards are available in 15 states/UTs

GSTN Integrates E-Waybill with Four New IRPs via NIC

Meerut CGST Commissionerate busts syndicate that fraudulently claimed Input Tax Credit of over Rs. 1,000 crore

GSTN enabled DCB Bank for GST payment

Finance Head of a firm arrested for GST evasion to the tune of Rs 88 crore

Instruction regarding rectification of assessment order to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017

Rajasthan GST Department issued procedure for Amnesty Scheme-2024

Goa GST Dept. issued Instructions on the Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

Odisha Records All-Time High GST Collection Of Rs 5,135.81 Cr In Feb 24

Maha Anti-corruption Bureau booked a Sales Tax officer along with 16 traders for allegedly causing losses of Rs 175.93 crore

₹1,68,337 crore gross GST revenue collected during February 2024; records Year-on-Year (Y-o-Y) growth of 12.5%

GST Intelligence Busts Over Rs 500 Crore Scam, Arrests Key Suspect in Kolkata

CBI arrests a CGST superintendent for accepting bribe of Rs.10,000/-

Fraudsters use handpumps to evade GST amounting to 15.27 crore

GSTN Advisory Delay in GSTN registration ensure with 30 days after aadhar authentication

Noida police arrest prime suspect in ₹10,000 crore GST fraud

GST intel wing launches Operation White Pepper to check tax evasion in Wayanad resorts

Punjab Register 22% growth in tax revenue in first 10 months of FY 23-24

324 Businesses Scrutinized for Tax Evasion and GST Violations Under ‘Bill Leyao, Inaam Pao’ Scheme

Jaipur DGGI unit exposes Copper Scrap GST fraud worth Rs 371 crore

DGGI Probes Major Coaching Centers for ₹850 Crore Tax Evasion Across India

Enhanced E-Invoicing Initiatives & Launch of Enhanced https://einvoice.gst.gov.in portal

The IndusInd Bank is now integrated with the GST portal for payment of Tax

CBIC issued revised guidelines and formats for arrest reports and Incident Reports (where arrests not made)

Invitation for Applications: Judicial and Technical Members for GST Appellate Tribunal

Taxpayer can opt for composition levy scheme this way for FY 2024-25

GSTN added Four more states for GST payment through Credit Card, Debit Card, and UPI facilities