Circulars
220 14 2024-GST - Clarification on place of supply applicable for custodial services provided by b
Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Circulars
221 15 2024-GST - Time of supply on Annuity Payments under HAM Projects
Time of supply on Annuity Payments under HAM Projects
Circulars
222 16 2024-GST - Time of supply in respect of supply of allotment of Spectrum to Telecom companie
Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
Circulars
223 17 2024-GST - Amendment in circular no. 1 1 2017 in respect of Proper officer for provisions
Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circulars
224 18 2024-GST - Guidelines for recovery of outstanding dues, in cases wherein first appeal has b
Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
Circulars
225 19 2024-GST - Clarification on various issues pertaining to taxability and valuation of supply
Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
Circulars
226 20 2024-GST - Mechanism for refund of additional Integrated Tax (IGST) paid on account of upwa
Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
Circulars
227 21 2024-GST - Processing of refund applications filed by Canteen Stores Department (CSD)
Processing of refund applications filed by Canteen Stores Department (CSD).
Circulars
228 22 2024-GST - Clarifications regarding applicability of GST on certain services -reg
Clarifications regarding applicability of GST on certain services -reg.
Circulars
229 23 2024-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 53rd meeting held on 22nd June, 2024, at New Delhi –reg.
Circulars
230 24 2024-GST - Clarification in respect of advertising services provided to foreign clients
Clarification in respect of advertising services provided to foreign clients.
Circulars
231 25 2024-GST - Clarification on availability of input tax credit in respect of demo vehicles
Clarification on availability of input tax credit in respect of demo vehicles.
Circulars
232 26 2024-GST - Clarification on place of supply of data hosting services provided by service pr
Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
Circulars
233 27 2024-GST - Clarification regarding regularization of refund of IGST availed in contraventio
Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
Circulars
234 28 2024-GST - Clarifications regarding applicability of GST on certain services
Clarifications regarding applicability of GST on certain services
Circulars
235 29 2024-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 54th meeting held on 9 th September 2024 at New Delhi
Circulars
236 30 2024-GST - Clarification regarding the scope of “as is as is, where is basis†mention
Clarification regarding the scope of “as is / as is, where is basis†mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
Circulars
237 31 2024-GST - Clarifying the issues regarding implementation of provisions of sub-section (5)
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
Circulars
Corrigendum - Corrigendum to Circular No. 237 31 2024-GST dated 15th October, 2024
Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024
Circulars
238 32 2024-GST - Clarification of various doubts related to Section 128A of the CGST Act, 2017
Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Circulars
239 33 2024-GST - Amendment to Circular No. 31 05 2018-GST, dated 9th February, 2018 on 'Proper of
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg.
Circulars
240 34 2024-GST - Clarification in respect of input tax credit availed by electronic commerce oper
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform
Circulars
241 35 2024-GST - Clarification on availability of input tax credit as per clause (b) of sub-secti
Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
Circulars
242 36 2024-GST - Clarification on place of supply of Online Services supplied by the suppliers of
Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients