|
1. |
Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11.09.2024]
read more »
|
|
|
2. |
Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11.09.2024]
read more »
|
|
|
3. |
Clarification on availability of input tax credit in respect of demo vehicles.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11.09.2024]
read more »
|
|
|
4. |
Clarification in respect of advertising services provided to foreign clients.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11.09.2024]
read more »
|
|
|
5. |
Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.
[CGST Instructions: F.No. GST/INV/Instructions/2023-24; Dated 14.08.2024]
read more »
|
|
|
6. |
Guidelines for Second special All-India Drive against fake registrations.
[CGST Instructions: F.No. CBIC-20/16/30/2020-GST; Dated 12.08.2024]
read more »
|
|
|
7. |
Notifies section 11 to 13 of Finance Act (No.1) 2024.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 06.08.2024]
read more »
|
|
|
8. |
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.
[CGST Circulars: F.No. 190354/94/2024-TO(TRU-Il)-CBEC; Dated 15.07.2024]
read more »
|
|
|
9. |
Clarifications regarding applicability of GST on certain services.
[CGST Circulars: F.No. CBIC-190354/94/2024-TO(TRU-II)-CBEC; Dated 15.07.2024]
read more »
|
|
|
10. |
Amends Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190354/94/2024-TO(TRU-II-CBEC; Dated 12.07.2024]
read more »
|
|
|
11. |
Amends Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190354/94/2024-TO(TRU-II)-CBEC; Dated 12.07.2024]
read more »
|
|
|
12. |
Amends Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. CBIC-190354/94/2024-TO(TRU-II)-CBEC; Dated 12.07.2024]
read more »
|
|
|
13. |
Amends notification No. 2/2017- Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
14. |
Amends notification No. 2/2017- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
15. |
Amends notification No. 2/2017- Central Tax (Rate).
[CGST Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
16. |
Amends notification No. 1/2017- Central Tax (Rate).
[CGST Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
17. |
Provides exemption from Compensation Cess on supplies under heading 2202 by URCs to authorised customers.
[C Cess Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
18. |
Amends notification No. 1/2017- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
19. |
Amends notification No. 1/2017- Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 190354/94/2024-TRU; Dated 12.07.2024]
read more »
|
|
|
20. |
Processing of refund applications filed by Canteen Stores Department (CSD).
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 11.07.2024]
read more »
|
|
|
21. |
Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 11.07.2024]
read more »
|
|
|
22. |
Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 11.07.2024]
read more »
|
|
|
23. |
Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
[CGST Circulars: F.No. CBIC-20001/4/2024 GST; Dated 11.07.2024]
read more »
|
|
|
24. |
Amends Notification No. 52/2018-Central Tax, dated 20.09.2018.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 10.07.2024]
read more »
|
|
|
25. |
Amends Notification No. 12/2018-Union Territory Tax, dated 28.09.2018.
[UTGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 10.07.2024]
read more »
|
|
|
26. |
Exempts the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 10.07.2024]
read more »
|
|
|
27. |
Rescinds Notification no. 27/2022-Central Tax dated 26.12.2022.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 10.07.2024]
read more »
|
|
|
28. |
Amends Notification No. 02/2018-Integrated Tax, dated 20.09.2018.
[IGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 10.07.2024]
read more »
|
|
|
29. |
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.
[CGST Circulars: F.No. CBIC-20016/19/2024-GST; Dated 10.07.2024]
read more »
|
|
|
30. |
Amendments (Amendment, 2024) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 10.07.2024]
read more »
|
|
|
31. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
32. |
Time of supply on Annuity Payments under HAM Projects.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
33. |
Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
34. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
35. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
36. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
37. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
38. |
Clarification on taxability of wreck and salvage values in motor insurance claims.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
39. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
40. |
Clarification on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
41. |
Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
42. |
Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
43. |
Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
44. |
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.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
45. |
Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|
|
46. |
Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court.
[CGST Circulars: F.No. CBIC-20001/4/2024-GST; Dated 26.06.2024]
read more »
|
|