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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Clarification of various doubts related to Section 128A of the CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 15.10.2024]
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2. 

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 15.10.2024]
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3. 

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.
[CGST Circulars: F.No. CBIC-190354/149/2024-TO(TRU-II)-CBEC; Dated 11.10.2024]
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4. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi.
[CGST Circulars: F.No. CBIC-190354/149/2024-TO(TRU-II)-CBEC; Dated 11.10.2024]
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5. 

Clarifications regarding applicability of GST on certain services.
[CGST Circulars: F.No. CBIC-190354/149/2024-TO(TRU-II)-CBEC; Dated 11.10.2024]
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6. 

Amends Notification No. 13/2017-Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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7. 

Amends Notification No. 12/2017-Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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8. 

Amends Notification No. 11/2017-Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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9. 

Amends Notification No. 4/2017- Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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10. 

Amends Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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11. 

Amends Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017.
[IGST Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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12. 

Amends Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017.
[IGST Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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13. 

Amends Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017.
[IGST Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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14. 

Amends Notification No. 4/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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15. 

Amends Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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16. 

Amends Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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17. 

Amends Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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18. 

Amends Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC; Dated 08.10.2024]
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19. 

Amends Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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20. 

Amends Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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21. 

Amends Notification No. 50/2018-Central Tax dated 13.09.2018.
[CGST Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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22. 

Amends Notification No. 5/2017-Central Tax dated 19.06.2017
[CGST Notifications: F.No. CBIC-190354/149/2024-TO(TRU-II); Dated 08.10.2024]
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23. 

Provides waiver of late fee for late filing of NIL FORM GSTR-7.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 08.10.2024]
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24. 

Notifies the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 08.10.2024]
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25. 

Notifies date under sub-section (1) of Section 128A of CGST Act.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 08.10.2024]
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26. 

Amends (Second Amendment 2024) the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 08.10.2024]
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27. 

Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal.
[CGST Instructions: F.No. CBIC-20016/26/2024-GST; Dated 04.10.2024]
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28. 

Notification under Section 171 of CGST Act to provide for the sunset date.
[CGST Notifications: F.No. CBIC-20016/25/2024-GST; Dated 30.09.2024]
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29. 

Notifies Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering.
[CGST Notifications: F.No. CBIC-20016/25/2024-GST; Dated 30.09.2024]
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30. 

Notifies the provisions of Finance (No. 2) Act, 2024.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 27.09.2024]
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31. 

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]
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32. 

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]
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33. 

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]
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34. 

Clarification in respect of advertising services provided to foreign clients.
[CGST Circulars: F.No. CBIC-20001/6/2024-GST; Dated 11.09.2024]
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35. 

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]
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36. 

Guidelines for Second special All-India Drive against fake registrations.
[CGST Instructions: F.No. CBIC-20/16/30/2020-GST; Dated 12.08.2024]
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37. 

Notifies section 11 to 13 of Finance Act (No.1) 2024.
[CGST Notifications: F.No. CBIC-20006/20/2023-GST; Dated 06.08.2024]
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