Notification & Circulars
- . Circular No. 246/03/2025-GST dated 30.01.2025: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
- . Circular No. 245/02/2025-GST dated 28.01.2025: Clarifications regarding applicability of GST on certain services.
- . Circular No. 244/01/2025-GST dated 28.01.2025: 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.
- . Notification No. 08/2025-Central Tax dated 23.01.2025: Seeks to waive of late fees in respect of the return to be furnished under section 44 for e financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021- 22 or 2022-23
- . Notification No. 07/2025-Central Tax dated 23.01.2025: Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025
- . Notification No. 08/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 07/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 06/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 05/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 04/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 09/2018- Integrated Tax (Rate)
- . Notification No. 03/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 40/2017- Integrated Tax (Rate)
- . Notification No. 02/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 02/2017- Integrated Tax (Rate)
- . Notification No. 01/2025-Integrated Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 01/2017- Integrated Tax (Rate)
- . Notification No. 01/2025-Compensation Cess (Rate) dated 16.01.2025: Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
- . Notification No. 08/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 07/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 06/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 05/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification No 11/2017 – Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- . Notification No. 04/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 08/2018- Central Tax (Rate)
- . Notification No. 03/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 39/2017- Central Tax (Rate)
- . Notification No. 02/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 02/2017- Central Tax (Rate)
- . Notification No. 01/2025-Central Tax (Rate) dated 16.01.2025: Seeks to amend Notification no. 01/2017- Central Tax (Rate)
- . Instruction No. 01/2025-GST dated 13.01.2025: Guidelines for Arrest And Bail in relation to Offences punishable under the CGST Act, 2017 – Reg.
- . Notification No. 06/2025-Central Tax dated 10.01.2025: Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
- . Notification No. 05/2025-Central Tax dated 10.01.2025: Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
- . Notification No. 04/2025-Central Tax dated 10.01.2025: Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024
- . Notification No. 03/2025-Central Tax dated 10.01.2025: Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
- . Notification No. 02/2025-Central Tax dated 10.01.2025: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
- . Notification No. 01/2025-Central Tax dated 10.01.2025: Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
- . Circular No. 243/37/2024-GST dated 31.12.2024: Clarification on various issues pertaining to GST treatment of vouchers
- . Circular No. 242/36/2024-GST dated 31.12.2024: Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
- . Circular No. 241/35/2024-GST dated 31.12.2024: 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
- . Circular No. 240/34/2024-GST dated 31.12.2024: 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
- . Notification No. 31/2024-Central Tax dated 13.12.2024: Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
- . Notification No. 30/2024-Central Tax dated 10.12.2024: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal.
- . Circular No. 239/33/2024-GST dated 04.12.2024: 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’–reg.
- . Notification No. 28/2024-Central Tax dated 27.11.2024: Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI.
- . Notification No. 29/2024-Central Tax dated 27.11.2024: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.
- . Notification No. 27/2024- Central Tax dated 25.11.2024: Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
- . 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.
