Circulars
243 37 2024-GST - Clarification on various issues pertaining to GST treatment of vouchers
Clarification on various issues pertaining to GST treatment of vouchers
Circulars
189 01 2023-GST - clarification regarding GST rates and classification of certain goods
clarification regarding GST rates and classification of certain goods.
Circulars
190 02 2023-GST - clarification regarding GST rates and classification of certain services
clarification regarding GST rates and classification of certain services.
Circulars
191 03 2023 - Clarification regarding GST rate and classification of 'Rab' based on the recomm
Clarification regarding GST rate and classification of 'Rab' based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 -reg
Circulars
192 04 2023-GST - Clarification on charging of interest under section 50(3) of the CGST Act, 2017,
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.
Circulars
193 05 2023-GST - Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM
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
Circulars
194 06 2023-GST - Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of mul
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
Circulars
195 07 2023-GST - Clarification on availability of ITC in respect of warranty replacement of parts
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
Circulars
196 08 2023-GST - Clarification on taxability of share capital held in subsidiary company by the p
Clarification on taxability of share capital held in subsidiary company by the parent company
Circulars
197 09 2023-GST - Clarification on refund-related issues
Clarification on refund-related issues
Circulars
198 10 2023-GST - Clarification on issue pertaining to e-invoice
Clarification on issue pertaining to e-invoice
Circulars
199 11 2023-GST - Clarification regarding taxability of services provided by an office of an organ
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
Circulars
200 12 2023-GST - clarification regarding GST rates and classification of certain goods based on t
clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
Circulars
201 13 2023-GST - Clarifications regarding applicability of GST on certain services
Clarifications regarding applicability of GST on certain services
Circulars
202 14 2023-GST - Clarification relating to export of services - sub-clause (iv) of the Section 2
Clarification relating to export of services - sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
Circulars
203 15 2023-GST - Clarification regarding determination of place of supply in various cases
Clarification regarding determination of place of supply in various cases
Circulars
204 16 2023-GST - Clarification on issues pertaining to taxability of personal guarantee and corpo
Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
Circulars
205 17 2023-GST - Clarification regarding GST rate on imitation zari thread or yarn based on the r
Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
Circulars
206 18 2023-GST - Clarifications regarding applicability of GST on certain services
Clarifications regarding applicability of GST on certain services.
Circulars
169 01 2022-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
Circulars
170 02 2022-GST - Mandatory furnishing of correct and proper information of inter-State supplies a
Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
Circulars
171 03 2022-GST - Clarification on various issues relating to applicability of demand and penalty
Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
Circulars
172 04 2022-GST - Clarification on various issue pertaining to GST
Clarification on various issue pertaining to GST
Circulars
173 05 2022-GST - Clarification on issue of claiming refund under inverted duty structure where th
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.