GST: Summary of Various GST Circular issued by CBIC dated 17-07-2023

Number	Date	Subject
199/11/2023-GST	17-Jul-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.
198/10/2023-GST	17-Jul-2023	Clarification on issue pertaining to e-invoice.
197/09/2023-GST	17-Jul-2023	Clarification on refund-related issues.
196/08/2023-GST	17-Jul-2023	Clarification on taxability of share capital held in subsidiary company by the parent company.
195/07/2023-GST	17-Jul-2023	Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.
194/06/2023-GST	17-Jul-2023	Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction.
193/05/2023-GST	17-Jul-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.
192/04/2023-GST	17-Jul-2023	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.