Notification & Circulars
- . 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.
- . Notification No. 13/2024-Central Tax dated 10.07.2024: Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022.
- . Notification No. 12/2024-Central Tax dated 10.07.2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017
- . Circular No. 222/16/2024-GST dated 26.06.2024: 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.
- . Circular No. 221/15/2024-GST dated 26.06.2024: Time of supply on Annuity Payments under HAM Projects
- . Circular No. 220/14/2024-GST dated 26.06.2024: Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
- . Circular No. 219/13/2024-GST dated 26.06.2024: 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
- . Circular No. 218/12/2024-GST dated 26.06.2024: 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.
- . Circular No. 217/11/2024-GST dated 26.06.2024: 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.
- . Circular No. 216/10/2024-GST dated 26.06.2024: 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
- . Circular No. 215/09/2024-GST dated 26.06.2024: Clarification on taxability of wreck and salvage values in motor insurance claims.
- . Circular No. 214/08/2024-GST dated 26.06.2024: 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
- . Circular No. 213/07/2024-GST dated 26.06.2024: Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
- . Circular No. 212/06/2024-GST dated 26.06.2024: Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers
- . Circular No. 211/05/2024-GST dated 26.06.2024: Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
- . Circular No. 210/04/2024-GST dated 26.06.2024: Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.
- . Circular No. 209/03/2024-GST dated 26.06.2024: 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
- . Circular No. 208/02/2024-GST dated 26.06.2024: Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
- . Circular No. 207/01/2024-GST dated 26.06.2024: Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
- . Notification No. 11/2024-Central Tax dated 30.05.2024: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate
- . Instruction No. 01/2024-GST dated 30.06.2024: Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.
- . Notification No. 29/2024-Central Tax dated 29.05.2024: Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023
