8 Circulars issued by GST department
- Interest charges clarified for wrong IGST credit availment and reversal.
- Guidance on resolving discrepancies in Input Tax Credit availed.
- TCS liability clarification for multiple E-commerce Operators in one transaction.
- Eligibility of ITC for warranty replacements and repairs.
- Taxability of shares held in a subsidiary company by a holding company.
- Refund-related issues addressed.
- Resolving concerns on e-invoice implementation.
- Taxability of services between offices in different states.
The copy of the order is as under: