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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
[CGST Circulars: F.No. 19354/2/2025-TO(TRU-II)-CBEC; Dated 14.02.2025]
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2. 

Brings rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 into force.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 11.02.2025]
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3. 

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017.
[CGST Instructions: F.No. CBIC-20016/39/2024-GST-SECTION; Dated 07.02.2025]
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4. 

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.
[CGST Instructions: F.No. 190341/12/2025-TRU; Dated 31.01.2025]
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5. 

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 30.01.2025]
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6. 

Clarifications regarding applicability of GST on certain services.
[CGST Circulars: F.No. CBIC-190354/2/2025-TO(TRU-II)-CBEC; Dated 28.01.2025]
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7. 

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.
[CGST Circulars: F.No. CBIC-190354/2/2025-TO(TRU-II)-CBEC; Dated 28.01.2025]
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8. 

Central Tax Notification for waiver of the late fee.
[CGST Notifications: F.No. CBIC-20001/15/2024-GST; Dated 23.01.2025]
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9. 

Central Tax Notification to amend CGST Rules - Central Goods and Services Tax (Amendment) Rules, 2025.
[CGST Notifications: F.No. CBIC-20001/15/2024-GST; Dated 23.01.2025]
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10. 

Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
[CGST Instructions: F.No. GST/INV/Instruction/21-22; Dated 16.01.2025]
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11. 

Amends Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[UTGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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12. 

Amends Notification No 13/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[UTGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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13. 

Amends Notification 12/2017-Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[UTGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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14. 

Amends Notification No 11/2017-Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[UTGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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15. 

Amends Notification no. 08/2018- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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16. 

Notification no. 39/2017- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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17. 

Amends Notification no. 02/2017- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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18. 

Amends Notification no. 01/2017- Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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19. 

Amends Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[IGST Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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20. 

Amends Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[IGST Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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21. 

Amends Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[IGST Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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22. 

Amends Notification No 8/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[IGST Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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23. 

Amends Notification no. 09/2018-Integrated Tax (Rate).
[IGST Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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24. 

Amends Notification no. 40/2017-Integrated Tax (Rate).
[IGST Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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25. 

Amends Notification no. 02/2017-Integrated Tax (Rate).
[IGST Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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26. 

Amends Notification no. 01/2017-Integrated Tax (Rate).
[IGST Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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27. 

Amends Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[CGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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28. 

Amends Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[CGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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29. 

Amends Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[CGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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30. 

Amends Notification No 11/2017-Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[CGST Rate Notifications: F.No. 190354/2/2025-TO (TRU-II); Dated 16.01.2025]
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31. 

Amends Notification no. 08/2018-Central Tax (Rate).
[CGST Rate Notifications: F.No. 90354/2/2025-TRU; Dated 16.01.2025]
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32. 

Amends Notification no. 39/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 90354/2/2025-TRU; Dated 16.01.2025]
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33. 

Amends Notification no. 02/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 90354/2/2025-TRU; Dated 16.01.2025]
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34. 

Amends Notification no. 01/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 90354/2/2025-TRU; Dated 16.01.2025]
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35. 

Prescribes Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
[C Cess Rate Notifications: F.No. 190354/2/2025-TRU; Dated 16.01.2025]
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36. 

Extends the due date for furnishing FORM GSTR-8 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10.01.2025]
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37. 

Extends the due date for furnishing FORM GSTR-7 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10.01.2025]
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38. 

Extends the due date for furnishing FORM GSTR-6 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10.01.2025]
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39. 

Extends the due date for furnishing FORM GSTR-5 for the month of December, 2024.
[CGST Notifications: F.No. CBIC-20021/2/2025-GST; Dated 10.01.2025]
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40. 

Extends the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024.
[CGST Notifications: F.No. CBIC-20001/10/2024-GST; Dated 10.01.2025]
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41. 

Extends the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024.
[CGST Notifications: F.No. CBIC-20001/10/2024-GST; Dated 10.01.2025]
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42. 

Clarification on various issues pertaining to GST treatment of vouchers.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 31.12.2024]
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43. 

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 31.12.2024]
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44. 

Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 31.12.2024]
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45. 

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 31.12.2024]
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46. 

Appoints common adjudicating authority for Show cause notices issued by officers of DGGI.
[CGST Notifications: F.No. CBIC-20010/27/2024-GST; Dated 13.12.2024]
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