Circulars-CGST

Assigning Proper Officer u/s 74A, Section 75(2) and Section 122 of the CGST Act, 2017 – Circular No. 254/11/2025-GST dated 27.10.2025

Circular No. 254/11/2025-GST F. No. CBIC-20010/80/2025-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes & CustomsGST Policy Wing Room No. 16038Kartavya Bhawan-I, New Delhi,Dated 27th October, 2025 To, The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: Assigning proper officer under section 74A, section 75(2) […]

Assigning Proper Officer u/s 74A, Section 75(2) and Section 122 of the CGST Act, 2017 – Circular No. 254/11/2025-GST dated 27.10.2025 Read Post »

Withdrawal of Circular for Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – Circular No. 253/10/2025-GST dated 01.10.2025

Circular No. 253/10/2025 – GST F. No. CBIC-20001/3/2025-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 1st October, 2025 To The Principal Chief Commissioners / Chief Commissioners (All) The Principal Director Generals / Director Generals (All) Madam/ Sir,

Withdrawal of Circular for Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – Circular No. 253/10/2025-GST dated 01.10.2025 Read Post »

Communication to taxpayers through eOffice – requirement of Document Identification Number (DIN) – Circular No. 252/09/2025-GST dated 23.09.2025

Circular No. 252/09/2025 – GST F. No. GST/INV/DIN-Utility/2022-23 Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) New Delhi, Dated – 23rd September 2025. Subject: Communication to taxpayers through eOffice – requirement of Document Identification Number (DIN) – reg. Attention is invited to Board’s Circular No. 122/41/2019- GST

Communication to taxpayers through eOffice – requirement of Document Identification Number (DIN) – Circular No. 252/09/2025-GST dated 23.09.2025 Read Post »

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST – Circular No. 251/08/2025-GST dated 12.09.2025

Circular No. 251/08/2025-GST F. No CBIC-20001/3/2025-GS-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 12th September, 2025 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam / Sir,

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST – Circular No. 251/08/2025-GST dated 12.09.2025 Read Post »

Reviewing Authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI – Circular No. 250/07/2025-GST dated 24.06.2025

Circular No. 250/07/2025-GST F. No. CBIC-20010/22/2025-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: 24th June, 2025 To, The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Director General/ Director General (All) Madam/Sir, Subject: Reviewing authority, Revisional Authority and

Reviewing Authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI – Circular No. 250/07/2025-GST dated 24.06.2025 Read Post »

Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons – Circular No. 249/06/2025-GST dated 09.06.2025

For communications via common portal (in compliance with Section 169 of the CGST Act, 2017) having verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is not required and such communication bearing RFN is to be treated as a valid communication.

Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons – Circular No. 249/06/2025-GST dated 09.06.2025 Read Post »

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 – Circular No. 248/05/2025-GST dated 27.03.2025

Circular No. 248/05/2025-GST F. No. CBIC-20001/14/2024-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: 27th March 2025 To, All the Principal Chief Commissioners/ Chief Commissioners All the Principal Directors General/ Directors General Madam/Sir, Subject: Various issues related to availment

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 – Circular No. 248/05/2025-GST dated 27.03.2025 Read Post »

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 -Circular No. 247/04/2025-GST dated 14.02.2025

Circular No. 247/04/2025-GST F. No. 19354/2/2025-TO(TRU-II)-СВЕС Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Date: 14th February, 2025 To, The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise &

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 -Circular No. 247/04/2025-GST dated 14.02.2025 Read Post »

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C – Circular No. 246/03/2025-GST dated 30.01.2025

Circular No. 246/03/2025-GST F. No. CBIC-20001/14/2024-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 30th January, 2025 To, All the Principal Chief Commissioners/ Chief Commissioners All the Principal Directors General/ Directors General Madam/Sir, Subject: Clarification on applicability

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C – Circular No. 246/03/2025-GST dated 30.01.2025 Read Post »

Clarifications regarding applicability of GST on certain services – Circular No. 245/02/2025-GST dated 28.01.2025

Circular No. 245/02/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability

Clarifications regarding applicability of GST on certain services – Circular No. 245/02/2025-GST dated 28.01.2025 Read Post »

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 – Circular No. 244/01/2025-GST dated 28.01.2025

Circular No. 244/01/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Regularizing payment of

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 – Circular No. 244/01/2025-GST dated 28.01.2025 Read Post »

Clarification on various issues pertaining to GST treatment of vouchers – Circular No. 243/37/2024-GST dated 31.12.2024

Circular No. 243/37/2024-GST F. No. CBIC-20001/14/2024-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 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir,

Clarification on various issues pertaining to GST treatment of vouchers – Circular No. 243/37/2024-GST dated 31.12.2024 Read Post »

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients – Circular No. 242/36/2024-GST dated 31.12.2024

Circular No. 242/36/2024-GST F. No. CBIC-20001/14/2024-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 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir,

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients – Circular No. 242/36/2024-GST dated 31.12.2024 Read Post »

Clarification on availability of input tax credit as per section 16(2)(b) of the CGST Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract – Circular No. 241/35/2024-GST dated 31.12.2024

Circular No. 241/35/2024-GST F. No. CBIC-20001/14/2024-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 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir,

Clarification on availability of input tax credit as per section 16(2)(b) of the CGST Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract – Circular No. 241/35/2024-GST dated 31.12.2024 Read Post »

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of CGST Act, 2017 are supplied through their platform – Circular No. 240/34/2024-GST dated 31.12.2024

Circular No. 240/34/2024-GST F. No. CBIC-20001/14/2024-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 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir,

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of CGST Act, 2017 are supplied through their platform – Circular No. 240/34/2024-GST dated 31.12.2024 Read Post »

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