CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
41 212/06/2024-GST View(127.42 किलोबाइट pdf) 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 View(202.2 किलोबाइट pdf) 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 View(211.97 किलोबाइट pdf) 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 View(154.1 किलोबाइट pdf) 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 View(176.83 किलोबाइट pdf) 26-06-2024

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

46 207/01/2024-GST View(224.18 किलोबाइट pdf) 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 View(639.51 किलोबाइट pdf) 31-10-2023

Clarifications regarding applicability of GST on certain services.


 

 


 

48 205/17/2023-GST View(559.6 किलोबाइट pdf) 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 View(361.25 किलोबाइट pdf) 27-10-2023

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


 

50 203/15/2023-GST View(374.33 किलोबाइट pdf) 27-10-2023

Clarification regarding determination of place of supply in various cases