Notification & Circulars
- . Notification No. 26/2024-Central Tax dated 18.11.2024: Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand.
- . Corrigendum dated 22.10.2024: To read “any immovable property” for “any property”, as mentioned in Notification No. 09/2024-IT(R)
- . Corrigendum dated 22.10.2024: To read any immovable property for any property, as mentioned in Notification No. 09/2024-CT(R)
- . Corrigendum dated 25.10.2024: Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024
- . Circular No. 238/32/2024-GST dated 15.10.2024: Clarification of various doubts related to Section 128A of the CGST Act, 2017.
- . Circular No. 237/31/2024-GST dated 15.10.2024: Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
- . Notification No. 09/2024-Integrated Tax (Rate) dated 08.10.2024: Seeks to amend Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 08/2024- Integrated Tax (Rate) dated 08.10.2024: Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 07/2024-Integrated Tax (Rate) dated 08.10.2024: Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 06/2024-Integrated Tax (Rate) dated 08.10.2024: Seeks to amend Notification No. 4/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 05/2024- Integrated Tax (Rate) dated 08.10.2024: Seeks to amend Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Circular No. 236/30/2024-GST dated 11.10.2024: 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
- . Circular No.235/29/2024-GST dated 11.10.2024: 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
- . Circular No. 234/28/2024-GST dated 11.10.2024: Clarifications regarding applicability of GST on certain services
- . Notification No. 25/2024- Central Tax dated 09.10.2024: Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018
- . Notification No. 24/2024- Central Tax dated 09.10.2024: Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017
- . Notification No. 09/2024– Central Tax (Rate) dated 08.10.2024: Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017
- . Notification No. 08/2024– Central Tax (Rate) dated 08.10.2024: Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
- . Notification No. 07/2024– Central Tax (Rate) dated 08.10.2024: Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
- . Notification No. 06/2024-Central Tax (Rate) dated 08.10.2024: Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017..
- . Notification No. 05/2024-Central Tax (Rate) dated 08.10.2024: Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
- . Instruction No. 04/2024-GST dated 04.10.2024: Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding
- . Notification No. 19/2024-Central Tax dated 30.09.2024: Notification under Section 171 of CGST Act to provide for the sunset date.
- . Notification No. 18/2024-Central Tax dated 30.09.2024: Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering
- . Notification No. 17/2024-Central Tax dated 27.09.2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024
- . Circular No. 233/24/2024-GST dated 10.09.2024: 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.
- . Circular No. 232/24/2024-GST dated 10.09.2024: Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
- . Circular No. 231/24/2024-GST dated 10.09.2024: Clarification on availability of input tax credit in respect of demo vehicles.
- . Circular No. 230/24/2024-GST dated 10.09.2024: Clarification in respect of advertising services provided to foreign clients.
- . Instruction No. 02/2024-GST dated 12.08.2024: Guidelines for Second special All-India Drive against fake registrations– regarding.
- . Notification No. 16/2024-Central Tax dated 06.08.2024: Seeks to notify section 11 to 13 of Finance Act (No.1) 2024
- . Circular No. 229/23/2024-GST dated 15.07.2024: 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.
- . Circular No. 228/22/2024-GST dated 15.07.2024: Clarifications regarding applicability of GST on certain services -reg.
- . Notification No. 04/2024-Union Territory Tax (Rate) dated 12.07.2024: Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
- . Notification No. 03/2024-Union Territory Tax (Rate) dated 12.07.2024: Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)
- . Notification No. 02/2024-Union Territory Tax (Rate) dated 12.07.2024: Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)
- . Notification No. 04/2024-Integrated Tax (Rate) dated 12.07.2024: Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 03/2024-Integrated Tax (Rate) dated 12.07.2024: Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
- . Notification No. 02/2024-Integrated Tax (Rate) dated 12.07.2024: Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
- . Notification No. 04/2024-Central Tax (Rate) dated 12.07.2024: Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 03/2024-Central Tax (Rate) dated 12.07.2024: Seeks to amend notification No. 2/2017- Central Tax (Rate)
- . Notification No. 02/2024-Central Tax (Rate) dated 12.07.2024: Seeks to amend notification No. 1/2017- Central Tax (Rate)
- . Circular No. 227/21/2024 -GST dated 11.07.2024: Processing of refund applications filed by Canteen Stores Department (CSD).
- . Circular No. 226/20/2024 -GST dated 11.07.2024: Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
- . Circular No. 225/19/2024 -GST dated 11.07.2024: Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
- . Circular No. 224/18/2024 -GST dated 11.07.2024: Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
- . Notification No. 01/2024- Union Territory Tax dated 10.07.2024: Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018.
- . Notification No. 01/2024-Integrated Tax dated 10.07.2024: Seeks to amend Notification No. 02/2018-Integrated Tax, dated 20.09.2018.
- . Notification No. 15/2024-Central Tax dated 10.07.2024: Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018.
- . Notification No. 14/2024-Central Tax dated 10.07.2024: Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is up to Rs. two crores, from filing annual return for the said financial year.
