CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
41 212/06/2024-GST Viewpdf (Format: pdf, Size: 127.42 KB) 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


 

42 211/05/2024-GST Viewpdf (Format: pdf, Size: 202.2 KB) 26-06-2024

Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.


 

43 210/04/2024-GST Viewpdf (Format: pdf, Size: 211.97 KB) 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.

44 209/03/2024-GST Viewpdf (Format: pdf, Size: 154.1 KB) 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

45 208/02/2024-GST Viewpdf (Format: pdf, Size: 176.83 KB) 26-06-2024

Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

46 207/01/2024-GST Viewpdf (Format: pdf, Size: 224.18 KB) 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

47 206/18/2023-GST Viewpdf (Format: pdf, Size: 639.51 KB) 31-10-2023

Clarifications regarding applicability of GST on certain services.


 

 


 

48 205/17/2023-GST Viewpdf (Format: pdf, Size: 559.6 KB) 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.


 

49 204/16/2023-GST Viewpdf (Format: pdf, Size: 361.25 KB) 27-10-2023

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST


 

50 203/15/2023-GST Viewpdf (Format: pdf, Size: 374.33 KB) 27-10-2023

Clarification regarding determination of place of supply in various cases