DRC-03 Archives - Page 2 of 3

GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

29th October 2026

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

29th October 2026

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

29th October 2026

GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

29th October 2026

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

29th October 2026

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

29th October 2026

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Tag: DRC-03

Rectification of GST order directed afresh as payment through DRC-03 was...

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Refund of Voluntary GST Deposit Not Time-Barred Under Section 54

Afflatus International v. Union of India – Refund Application & Interest...

Various issues related to availment of benefit of Section 128A of...

Clarification on Waiver of Interest and Penalty under Section 128A of...

Clarification on mechanism for providing evidence of compliance of conditions of...

Prescribing manner of re-credit in electronic credit ledger using FORM GST...

“Pre-Merger GST Refund Procedure via New GSTIN”

Seeks to clarify the fully electronic refund process through FORM GST...

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GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

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GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

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