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Jun, 24 2025
Circular No. 250/07/2025 (24-Jun-2025)

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI - reg.

Jun, 24 2025
Circular No. 250/07/2025 (24-Jun-2025)

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI - reg.

Jun, 09 2025
Circular No. 249/06/2025 (09-Jun-2025)

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- reg.

Jun, 09 2025
Circular No. 249/06/2025 (09-Jun-2025)

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- reg.

Mar, 27 2025
Circular No. 248/05/2025 (27-Mar-2025)

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg.

Mar, 27 2025
Circular No. 248/05/2025 (27-Mar-2025)

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg.

Feb, 14 2025
Circular No. 247/04/2025 (14-Feb-2025)

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 -reg.

Feb, 14 2025
Circular No. 247/04/2025 (14-Feb-2025)

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 -reg.

Jan, 30 2025
Circular No. 246/03/2025 (30-Jan-2025)

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.

Jan, 30 2025
Circular No. 246/03/2025 (30-Jan-2025)

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.

Jan, 28 2025
Circular No. 244/01/2025 (28-Jan-2025)

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 ÔÇô reg.

Jan, 28 2025
Circular No. 245/02/2025 (28-Jan-2025)

Clarifications regarding applicability of GST on certain services ÔÇô reg.

Jan, 28 2025
Circular No. 244/01/2025 (28-Jan-2025)

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 ÔÇô reg.

Jan, 28 2025
Circular No. 245/02/2025 (28-Jan-2025)

Clarifications regarding applicability of GST on certain services ÔÇô reg.

Dec, 31 2024
Circular No. 240/34/2024 (31-Dec-2024)

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 -reg.

Dec, 31 2024
Circular No. 241/35/2024 (31-Dec-2024)

Clarification on availability of input tax credit as per clause (b) of subsection (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-reg.

Dec, 31 2024
Circular No. 242/36/2024 (31-Dec-2024)

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg.

Dec, 31 2024
Circular No. 243/37/2024 (31-Dec-2024)

Clarification on various issues pertaining to GST treatment of vouchers - reg.

Dec, 31 2024
Circular No. 240/34/2024 (31-Dec-2024)

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 -reg.

Dec, 31 2024
Circular No. 241/35/2024 (31-Dec-2024)

Clarification on availability of input tax credit as per clause (b) of subsection (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-reg.

Dec, 31 2024
Circular No. 242/36/2024 (31-Dec-2024)

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg.

Dec, 31 2024
Circular No. 243/37/2024 (31-Dec-2024)

Clarification on various issues pertaining to GST treatment of vouchers - reg.

Dec, 04 2024
Circular No. 239/33/2024 (04-Dec-2024)

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'ÔÇôreg.

Dec, 04 2024
Circular No. 239/33/2024 (04-Dec-2024)

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'ÔÇôreg.

Oct, 25 2024
Corrigendum to Circular No. 237/31/2024 (25-Oct-2024)

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST-reg.

Oct, 25 2024
Corrigendum to Circular No. 237/31/2024 (25-Oct-2024)

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST-reg.

Oct, 15 2024
Circular No. 237/31/2024 (15-Oct-2024)

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017-reg.

Oct, 15 2024
Circular No. 238/32/2024 (15-Oct-2024)

Clarification of various doubts related to Section 128A of the CGST Act, 2017

Oct, 15 2024
Circular No. 237/31/2024 (15-Oct-2024)

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017-reg.

Oct, 15 2024
Circular No. 238/32/2024 (15-Oct-2024)

Clarification of various doubts related to Section 128A of the CGST Act, 2017

Oct, 11 2024
Circular No. 234/28/2024 (11-Oct-2024)

Clarifications regarding applicability of GST on certain services ÔÇô reg.

Oct, 11 2024
Circular No. 235/29/2024 (11-Oct-2024)

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi -reg.

Oct, 11 2024
Circular No. 236/30/2024 (11-Oct-2024)

Clarification regarding the scope of ÔÇ£as is / as is, where is basisÔÇØ mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

Oct, 11 2024
Circular No. 234/28/2024 (11-Oct-2024)

Clarifications regarding applicability of GST on certain services ÔÇô reg.

Oct, 11 2024
Circular No. 235/29/2024 (11-Oct-2024)

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi -reg.

Oct, 11 2024
Circular No. 236/30/2024 (11-Oct-2024)

Clarification regarding the scope of ÔÇ£as is / as is, where is basisÔÇØ mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

Sep, 10 2024
Circular No. 232/26/2024 (10-Sep-2024)

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India-reg

Sep, 10 2024
Circular No. 233/27/2024 (10-Sep-2024)

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 - regarding.

Sep, 10 2024
Circular No. 230/24/2024 (10-Sep-2024)

Clarification in respect of advertising services provided to foreign clientsÔÇôreg.

Sep, 10 2024
Circular No. 231/25/2024 (10-Sep-2024)

Clarification on availability of input tax credit in respect of demo vehicles-reg.

Sep, 10 2024
Circular No. 232/26/2024 (10-Sep-2024)

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India-reg

Sep, 10 2024
Circular No. 233/27/2024 (10-Sep-2024)

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 - regarding.

Sep, 10 2024
Circular No. 230/24/2024 (10-Sep-2024)

Clarification in respect of advertising services provided to foreign clientsÔÇôreg.

Sep, 10 2024
Circular No. 231/25/2024 (10-Sep-2024)

Clarification on availability of input tax credit in respect of demo vehicles-reg.

Jul, 15 2024
Circular No. 228/22/2024 (15-Jul-2024)

Clarifications regarding applicability of GST on certain services ÔÇô reg

Jul, 15 2024
Circular No. 229/23/2024 (15-Jul-2024)

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.

Jul, 15 2024
Circular No. 228/22/2024 (15-Jul-2024)

Clarifications regarding applicability of GST on certain services ÔÇô reg

Jul, 15 2024
Circular No. 229/23/2024 (15-Jul-2024)

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.

Jul, 11 2024
Circular No. 224/18/2024 (11-Jul-2024)

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

Jul, 11 2024
Circular No. 227/21/2024 (11-Jul-2024)

Processing of refund applications filed by Canteen Stores Department (CSD) - regarding

Jul, 11 2024
Circular No. 226/20/2024 (11-Jul-2024)

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exportsÔÇô reg.

Jul, 11 2024
Circular No. 224/18/2024 (11-Jul-2024)

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

Jul, 11 2024
Circular No. 227/21/2024 (11-Jul-2024)

Processing of refund applications filed by Canteen Stores Department (CSD) - regarding

Jul, 11 2024
Circular No. 226/20/2024 (11-Jul-2024)

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exportsÔÇô reg.

Jul, 10 2024
Circular No. 223/17/2024 (10-Jul-2024)

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 ÔÇô Reg.

Jul, 10 2024
Circular No. 223/17/2024 (10-Jul-2024)

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 ÔÇô Reg.

Jun, 26 2024
Circular No. 211/5/2024 (26-Jun-2024)

Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons ÔÇô reg.

Jun, 26 2024
Circular No. 217/11/2024 (26-Jun-2024)

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-reg.

Jun, 26 2024
Circular No.218/12/2024 (26-Jun-2024)

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- reg.

Jun, 26 2024
Circular No 220/14/2024 (26-Jun-2024)

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg

Jun, 26 2024
Circular No.-222/16/2024 (26-Jun-2024)

Clarification on time of supply of services of spectrum usage and other similar services under GST -reg.

Jun, 26 2024
Circular No 220/14/2024 (26-Jun-2024)

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg

Jun, 26 2024
Circular No.-222/16/2024 (26-Jun-2024)

Clarification on time of supply of services of spectrum usage and other similar services under GST -reg.

Jun, 26 2024
Circular No.209/3/2024 (26-Jun-2024)

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 of goods to unregistered personsÔÇô Reg.

Jun, 26 2024
Circular No.210/4/2024 (26-Jun-2024)

Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit ÔÇô Reg.

Jun, 26 2024
Circular No.-212/6/2024 (26-Jun-2024)

Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers -reg.

Jun, 26 2024
Circular No.-215/9/2024 (26-Jun-2024)

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg.

Jun, 26 2024
Circular No. 207/1/2024 (26-Jun-2024)

Reduction of Government Litigation ÔÇô fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court - reg.

Jun, 26 2024
Circular No.-208/2/2024 (26-Jun-2024)

Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - Central Tax dated 05.01.2024ÔÇô reg.

Jun, 26 2024
CircularNo.213/07/2024 (26-Jun-2024)

Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company - reg.

Jun, 26 2024
Circular No.-214/8/2024 (26-Jun-2024)

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-reg.

Jun, 26 2024
Circular No. 216/10/2024 (26-Jun-2024)

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-reg.

Jun, 26 2024
Circular No. 219/13/2024 (26-Jun-2024)

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 - reg.

Jun, 26 2024
Circular No.209/3/2024 (26-Jun-2024)

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 of goods to unregistered personsÔÇô Reg.

Jun, 26 2024
Circular No.210/4/2024 (26-Jun-2024)

Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit ÔÇô Reg.

Jun, 26 2024
Circular No.-212/6/2024 (26-Jun-2024)

Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers -reg.

Jun, 26 2024
Circular No.-221/15/2024 (26-Jun-2024)

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model -reg.

Jun, 26 2024
Circular No.-215/9/2024 (26-Jun-2024)

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg.

Jun, 26 2024
Circular No. 211/5/2024 (26-Jun-2024)

Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons ÔÇô reg.

Jun, 26 2024
Circular No. 217/11/2024 (26-Jun-2024)

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-reg.

Jun, 26 2024
Circular No.218/12/2024 (26-Jun-2024)

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- reg.

Jun, 26 2024
Circular No. 207/1/2024 (26-Jun-2024)

Reduction of Government Litigation ÔÇô fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court - reg.

Jun, 26 2024
Circular No.-208/2/2024 (26-Jun-2024)

Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - Central Tax dated 05.01.2024ÔÇô reg.

Jun, 26 2024
CircularNo.213/07/2024 (26-Jun-2024)

Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company - reg.

Jun, 26 2024
Circular No.-214/8/2024 (26-Jun-2024)

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-reg.

Jun, 26 2024
Circular No. 216/10/2024 (26-Jun-2024)

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-reg.

Jun, 26 2024
Circular No. 219/13/2024 (26-Jun-2024)

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 - reg.

Jun, 26 2024
Circular No.-221/15/2024 (26-Jun-2024)

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model -reg.

Jun, 11 2024
Circular No. 225/19/2024 (11-Jun-2024)

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

Jun, 11 2024
Circular No. 225/19/2024 (11-Jun-2024)

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

Jun, 10 2020
Circular No: 140/10/2020 - GST (10-Jun-2020)

Clarification in respect of levy of GST on DirectorÔÇÖs remuneration - Reg.

Jun, 10 2020
Circular No: 140/10/2020 - GST (10-Jun-2020)

Clarification in respect of levy of GST on DirectorÔÇÖs remuneration - Reg.