CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
21 232/26/2024-GST View(284.86 किलोबाइट pdf) 11-09-2024

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

22 231/25/2024-GST View(858.17 किलोबाइट pdf) 11-09-2024

Clarification on availability of input tax credit in respect of demo vehicles.

23 230/24/2024-GST View(351.94 किलोबाइट pdf) 11-09-2024

Clarification in respect of advertising services provided to foreign clients.

24 229/23/2024-GST View(1.25 मेगा बाइट pdf) 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.

25 228/22/2024-GST View(1.18 मेगा बाइट pdf) 15-07-2024

Clarifications regarding applicability of GST on certain services -reg.

26 227/21/2024-GST View(308.99 किलोबाइट pdf) 11-07-2024

Processing of refund applications filed by Canteen Stores Department (CSD).

27 226/20/2024-GST View(402.28 किलोबाइट pdf) 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.

28 225/19/2024-GST View(313.39 किलोबाइट pdf) 11-07-2024

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

29 224/18/2024-GST View(469.46 किलोबाइट pdf) 11-07-2024

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

30 223/17/2024-GST View(117.48 किलोबाइट pdf) 10-07-2024

Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.