GST :
Various clarifications issued vide GST Circulars as under:
| Particulars | Circular No. | Circular Date |
| Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. | 192/04/2023-GST | 17th July 2023 |
| Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 | 193/05/2023-GST | 17th July 2023 |
| Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction. | 194/05/2023-GST | 17th July 2023 |
| Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period. | 195/05/2023-GST | 17th July 2023 |
| Clarification on taxability of share capital held in subsidiary company by the parent company | 196/05/2023-GST | 17th July 2023 |
| Clarification on refund-related issues | 197/05/2023-GST | 17th July 2023 |
| Clarification on issue pertaining to e-invoice | 198/05/2023-GST | 17th July 2023 |
| Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons | 199/05/2023-GST | 17th July 2023 |
