Notification & Circulars
- . 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
- . Notification No. 05/2023- Integrated Tax dated 26.10.2023: Seeks to notify supplies and class of registered person eligible for refund under IGST Route
- . Notification No. 52/2023 – Central Tax dated 26.10.2023: Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017.
- . Notification No. 23/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 22/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 21/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 20/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
- . Notification No. 19/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 18/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 17/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 16/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 15/2023-Integrated Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
- . Notification No. 20/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 19/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 18/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 17/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 16/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 15/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017.
- . Notification No. 14/2023-Central Tax (Rate) dated 19.10.2023: Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
