Circulars
244 01 2025-GST - Regularizing payment of GST on co-insurance premium apportioned by the lead insu
Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.
Circulars
245 02 2025-GST - Clarifications regarding applicability of GST on certain services
Clarifications regarding applicability of GST on certain services.
Circulars
246 03 2025-GST - Clarification on applicability of late fee for delay in furnishing of FORM GSTR-
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
Circulars
247 04 2025-GST - Clarification regarding GST rates & classification (goods) based on the recommen
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
Circulars
248 05 2025-GST - Various issues related to availment of benefit of Section 128A of the CGST Act,
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Circulars
249 06 2025-GST - Generation and quoting of Document Identification Number(DIN) on any communicati
Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
Circulars
250 07 2025-GST - Reviewing authority, Revisional Authority and Appellate Authority in respect of
Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
Circulars
251 08 2025-GST - Clarification on various doubts related to treatment of secondary or post-sale d
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
Circulars
252 09 2025-GST - Communication to taxpayers through eOffice - requirement of Document Identificat
Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
Circulars
253 10 2025-GST - Regarding withdrawal of circular No. 212 06 2024-GST
Regarding withdrawal of circular No. 212/06/2024-GST.
Circulars
254 11 2025-GST - Assigning proper officer under section 74A, section 75(2) and section 122 of the
Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
Circulars
207 01 2024-GST - Reduction of Government Litigation - fixing monetary limits for filing appeals o
Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
Circulars
208 02 2024-GST - Clarifications on various issues pertaining to special procedure for the manufac
Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
Circulars
209 03 2024-GST - Clarification on the provisions of clause (ca) of Section 10(1) of the Integrate
Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply
Circulars
210 04 2024-GST - Clarification on valuation of supply of import of services by a related person w
Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.
Circulars
211 05 2024-GST - Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of
Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
Circulars
212 06 2024-GST - Clarification on mechanism for providing evidence of compliance of conditions of
Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers
Circulars
213 07 2024-GST - Seeking clarity on taxability of re-imbursement of securities shares as SOP ESPP
Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
Circulars
214 08 2024-GST - Clarification on the requirement of reversal of input tax credit in respect of t
Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value
Circulars
215 09 2024-GST - Clarification on taxability of wreck and salvage values in motor insurance claim
Clarification on taxability of wreck and salvage values in motor insurance claims.
Circulars
216 10 2024-GST - Clarification in respect of GST liability and input tax credit (ITC) availabilit
Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023
Circulars
217 11 2024-GST - Entitlement of ITC by the insurance companies on the expenses incurred for repai
Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.
Circulars
218 12 2024-GST - Clarification regarding taxability of the transaction of providing loan by an ov
Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
Circulars
219 13 2024-GST - Clarification on availability of input tax credit on ducts and manholes used in
Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017