Input Tax Credit (ITC)

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 »

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST dated 25.10.2024

Corrigendum to Circular No. 237/31/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, dated the 25th October, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST dated 25.10.2024 Read Post »

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017 – Circular No. 237/31/2024-GST dated 15.10.2024

Circular No. 237/31/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated the 15th October, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017 – Circular No. 237/31/2024-GST dated 15.10.2024 Read Post »

Special procedure for rectification of order issued on account of contravention of Sec. 16(4), but where ITC is now available under section 16(5)/ (6) and where no appeal filed – CGST Notification No. 22/2024 – Central Tax dated 08.10.2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 8th October, 2024 No. 22/2024– CENTRAL TAX S.O. 4373(E).—In exercise of the powers conferred under the section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the

Special procedure for rectification of order issued on account of contravention of Sec. 16(4), but where ITC is now available under section 16(5)/ (6) and where no appeal filed – CGST Notification No. 22/2024 – Central Tax dated 08.10.2024 Read Post »

Clarification on availability of input tax credit in respect of demo vehicles – Circular No. 231/25/2024-GST dated 10.09.2024

Circular No. 231/25/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, dated the 10th September, 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 availability of input tax credit in respect of demo vehicles – Circular No. 231/25/2024-GST dated 10.09.2024 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 »

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 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 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 regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons – Circular No. 199/11/2023-GST dated 17.07.2023

Circular No. 199/11/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 17th July, 2023 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 regarding taxability of services provided by an office

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons – Circular No. 199/11/2023-GST dated 17.07.2023 Read Post »

Clarification on refund related issues – Circular No. 197/09/2023-GST dated 17.07.2023

Circular No. 197/09/2023- GST F. No. CBIC-20001/5/2023-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 17th July, 2023 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

Clarification on refund related issues – Circular No. 197/09/2023-GST dated 17.07.2023 Read Post »

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period – Circular No. 195/07/2023-GST dated 17.07.2023

Circular No. 195/07/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 17th July, 2023 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 availability of ITC in respect of

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period – Circular No. 195/07/2023-GST dated 17.07.2023 Read Post »

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 – Circular No. 193/05/2023-GST dated 17.07.2023

Circular No. 193/05/2023-GST File No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 17th July, 2023 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 to deal with difference in Input Tax Credit (ITC)

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 – Circular No. 193/05/2023-GST dated 17.07.2023 Read Post »

Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof – Circular No. 192/04/2023-GST dated 17.07.2023

Circular No. 192/04/2023-GST File No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes & CustomsGST Policy Wing New Delhi, Dated the 17th July, 2023 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 charging of interest under section 50(3)

Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof – Circular No. 192/04/2023-GST dated 17.07.2023 Read Post »

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 – Circular No. 183/15/2022-GST dated 27.12.2022

Circular No. 183/15/2022-GST F. No. CBIC-20001/2/2022 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 27th December, 2022 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 to deal with difference in Input

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 – Circular No. 183/15/2022-GST dated 27.12.2022 Read Post »

WhatsApp
Group-7
Scroll to Top