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
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
Rate Notifications
01 2024-Central Tax (Rate) - Seeks to amend Notification No 01 2017- Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notifications
02 2024-Central Tax (Rate) - Seeks to amend notification No. 1 2017- Central Tax (Rate)
Seeks to amend notification No. 1/2017- Central Tax (Rate)
Rate Notifications
03 2024-Central Tax (Rate) - Seeks to amend notification No. 2 2017- Central Tax (Rate)
Seeks to amend notification No. 2/2017- Central Tax (Rate)
Rate Notifications
04 2024-Central Tax (Rate) - Seeks to amend Notification No 12 2017- Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notifications
05 2024-Central Tax (Rate) - Seeks to amend Notification No. 1 2017- Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notifications
06 2024-Central Tax (Rate) - Seeks to amend Notification No. 4 2017- Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017..
Rate Notifications
07 2024-Central Tax (Rate) - Seeks to amend Notification No 11 2017-Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
Rate Notifications
08 2024-Central Tax (Rate) - Seeks to amend Notification No 12 2017-Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
Rate Notifications
09 2024-Central Tax (Rate) - Seeks to amend Notification No 13 2017-Central Tax (Rate) dated 28.06.2017
Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017
Rate Notifications
Corrigendum - To read any immovable property for any property, as mentioned in Notification No
To read any immovable property for any property, as mentioned in Notification No. 09/2024-CT(R)
Notifications
01 2024-Central Tax - Extension of due date for filing of return in FORM GSTR-3B for the month of Nove
Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.