CA P.H. Motlani, CA Vichitra Trivedi & Advocate Jatin Sehgal Circulars & Clarifications, Instructions & Orders with Analysis Under Goods and Services Tax Law

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Part I – Introduction and Legal Framework

1. Understanding Administrative Instruments under GST

   • Definitions: Circulars, Clarifications, Instructions & Orders

   • Statutory Basis: Section 168 of the CGST Act

   • Nature, Scope, and Legal Authority

   • Difference Between Circulars, Notifications, and Rules

2. Binding Nature and Judicial Standing

   • Whether Binding on Taxpayer and Authorities

   • Legal Doctrines from Judicial Pronouncements

   • Retrospective or Prospective Application

   • Supersession and Withdrawal – Legal Effect

Part II – Thematic Compilation with Analysis

3. Registration

   • Threshold limits and clarification on PAN, Aadhaar authentication

   • Circulars on voluntary registration, cancellation, and revocation

4. Time and Value of Supply

   • Clarifications on discounts, advances, and time of supply

   • Determination of value – inclusions and exclusions

5. Input Tax Credit (ITC)

   • ITC eligibility and restriction under Section 17

   • Rule 36(4) and Rule 42/43 clarifications

   • Circulars on blocked credit, capital goods, and employee-related expenses

   • ITC on CSR and warranty expenses

6. Place of Supply and Inter-State Transactions

   • Clarifications on intermediary services, export of services

   • Place of supply for education, software, and events

7. E-invoicing, E-way Bills & Documentation

   • Implementation clarifications for different phases

   • Validity, errors, and cancellation of e-way bills

   • Instructions on invoice issuance and record-keeping

8. Returns and Tax Payment

   • Clarifications on GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C

   • Quarterly Return Monthly Payment (QRMP) scheme

   • Late fee waivers, payment hierarchy, interest applicability

9. Refunds

   • Refund of excess balance, inverted duty structure, export without payment of tax

   • Clarifications on documents, timelines, re-credit of sanctioned refunds

   • Instructional SOPs for officers

10. Reverse Charge Mechanism (RCM)

• Sector-wise application: legal services, GTA, security, director remuneration

• Clarifications on registration, valuation, and ITC under RCM

11. Job Work and Movement of Goods

• Conditions and timelines under Section 143

• Circulars on return of goods, wastage, and scrap

• Clarifications on inter-unit transfers and valuation

12. Assessment, Audit, Inspection & Enforcement

• Circulars on scrutiny of returns, best judgment assessment

• SOPs for departmental audit, summons, and search

• Penalty, detention, seizure – analysis of procedural instructions

13. Composition Scheme

• Eligibility, turnover limits, exclusions

• Clarifications on mixed supplies and service element

• Transition to regular scheme

Part III – Sector-Specific Clarifications

14. Real Estate & Works Contract

• JDA, transfer of development rights, affordable housing

• Reverse charge applicability and valuation disputes

15. IT, Software & Digital Services

• Circulars on intermediary classification, export of SaaS, licensing

• Cross-border transactions and place of supply

16. Education, Healthcare & Government Services

• Clarifications on exemption entries

• Analysis of composite and bundled services

17. E-commerce & Aggregators

• TCS, registration liabilities

• Clarifications on aggregator responsibilities under Section 9(5)

Part IV – Legal Analysis and Case Law Integration

18. Judicial Interpretations on Circulars and Instructions

• Supreme Court and High Court judgments

• Circulars upheld, struck down, or clarified by courts

• Analysis of key doctrines (e.g., circulars cannot override statute)

19. Circulars vs. Advance Rulings & Notifications

• Comparative analysis of authority and applicability

• Conflict resolution through judicial precedent

Part V – Practical Tools and Reference Aids

20. Master Table of Circulars and Clarifications (Indexed by Subject & Section)

21. Important CBIC Instructions with Summary Notes

22. Compliance Checklists Based on Circular Directives

23. FAQs and Commonly Asked Issues Clarified via Circulars