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
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.