Notification & Circulars
- . 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
- . Notification No. 09/2024-Central Tax dated 12.04.2024: Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024
- . Notification No. 08/2024-Central Tax dated 10.04.2024: Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024
- . Notification No. 07/2024 – Central Tax dated 08.04.2024: Seeks to provide waiver of interest for specified registered persons for specified tax periods
- . Instruction No. 01/2023-24-[GST-INV] dated 30.03.2024: Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers – reg.
- . Notification No. 06/2024 – Central Tax dated 22.02.2024: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
- . Notification No. 05/2024-Central Tax dated 30.01.2024: Amendment in Notification No. 02/2017-CT dated 19th June, 2017.
- . Notification No. 04/2024-Central Tax dated 05.01.2024: Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
- . Notification No. 03/2024-Central Tax dated 05.01.2024: Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023
- . Notification No. 02/2024-Central Tax dated 05.01.2024: Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.
- . Notification No. 01/2024-Central Tax dated 05.01.2024: 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.
- . Notification No. 01/2024-Central Tax (Rate) dated 03.01.2024: Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 01/2024-Integrated Tax (Rate) dated 03.01.2024: Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 56/2023-Central Tax dated 28.12.2023: Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
- . Notification No. 55/2023-Central Tax dated 20.12.2023: 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.
- . Instruction No. 05/2023-GST dated 13.12.2023: Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).
- . Instruction No. 04/2023-GST dated 23.11.2023: Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer.
- . Notification No. 54/2023-Central Tax dated 17.11.2023: Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.
- . Notification No. 53/2023-Central Tax dated 02.11.2023: Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
- . Circular No. 206/18/2023-GST dated 31.10.2023: Clarifications regarding applicability of GST on certain services.
- . Circular No. 205/17/2023-GST dated 31.10.2023: Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
- . Circular No. 204/16/2023-GST dated 27.10.2023: Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
- . Circular No. 203/15/2023-GST dated 27.10.2023: Clarification regarding determination of place of supply in various cases
- . Circular No. 202/14/2023-GST dated 27.10.2023: Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
