Circulars-CGST

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation – Circular No. 224/18/2024 – GST dated 11.07.2024

Circular No. 224/18/2024 – GST CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 11th July, 2024 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / […]

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation – Circular No. 224/18/2024 – GST dated 11.07.2024 Read Post »

Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under CGST Act, 2017 – Circular No. 223/17/2024-GST dated 10.07.2024

Circular No. 223/17/2024-GST F. No. 20016/19/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, Dated the 10th July, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Amendment in circular

Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under CGST Act, 2017 – Circular No. 223/17/2024-GST dated 10.07.2024 Read Post »

Clarification on time of supply of services of spectrum usage and other similar services under GST – Circular No. 222/16/2024-GST dated 26.06.2024

Circular No.-222/16/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

Clarification on time of supply of services of spectrum usage and other similar services under GST – Circular No. 222/16/2024-GST dated 26.06.2024 Read Post »

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model – Circular No. 221/15/2024-GST dated 26.06.2024

Circular No.-221/15/2024-GSTF.No. CBIC-20001/4/2024-GSTGovernment of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsGST Policy Wing***** North Block, New DelhiDated the 26th June, 2024 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on time of supply in respect of supply of

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model – Circular No. 221/15/2024-GST dated 26.06.2024 Read Post »

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors – Circular No 220/14/2024-GST dated 26.06.2024

Circular No. 220/14/2024-GST F. No. CBIC-20001/4/2024-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing North Block, New DelhiDated the 26th June, 2024 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/ Sir, Subject: Clarification on place of supply

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors – Circular No 220/14/2024-GST dated 26.06.2024 Read Post »

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 – Circular No. 219/13/2024-GST dated 26.06.2024

Circular No. 219/13/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi, Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General

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 – Circular No. 219/13/2024-GST dated 26.06.2024 Read Post »

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 – Circular No. 218/12/2024-GST dated 26.06.2024

Circular No.218/12/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

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 – Circular No. 218/12/2024-GST dated 26.06.2024 Read Post »

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 – Circular No. 217/11/2024-GST dated 26.06.2024

Circular No. 217/11/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors

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 – Circular No. 217/11/2024-GST dated 26.06.2024 Read Post »

Clarification in respect of GST liability and ITC availability in cases involving Warranty/ Extended Warranty – Circular No. 216/10/2024-GST dated 26.06.2024

Circular No. 216/10/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General

Clarification in respect of GST liability and ITC availability in cases involving Warranty/ Extended Warranty – Circular No. 216/10/2024-GST dated 26.06.2024 Read Post »

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle – Circular No. 215/09/2024-GST dated 26.06.2024

Circular No.-215/09/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle – Circular No. 215/09/2024-GST dated 26.06.2024 Read Post »

Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024

Circular No.-214/08/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024 Read Post »

Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company – Circular No. 213/07/2024-GST dated 26.06.2024

Circular No.213/07/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Delhi, New Delhi Dated the 26th June 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company – Circular No. 213/07/2024-GST dated 26.06.2024 Read Post »

Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – CA/ CMA Certificates on post sale discount- Circular No. 212/06/2024-GST dated 26.06.2024

Circular No.-212/06/2024-GST F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – CA/ CMA Certificates on post sale discount- Circular No. 212/06/2024-GST dated 26.06.2024 Read Post »

Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons – Circular No. 211/05/2024-GST dated 26.06.2024

Circular No. 211/05/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General

Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons – Circular No. 211/05/2024-GST dated 26.06.2024 Read Post »

Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit – Circular No. 210/04/2024-GST dated 26.06.2024

Circular No.210/04/2024-GST F. No. CBIC- 20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi, Dated the 26th June, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit – Circular No. 210/04/2024-GST dated 26.06.2024 Read Post »

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