Tax Invoice

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 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 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 issue pertaining to e-invoice – Circular No. 198/10/2023-GST dated 17.07.2023

Circular No. 198/10/2023-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 on issue pertaining to e-invoice. Representations have been

Clarification on issue pertaining to e-invoice – Circular No. 198/10/2023-GST dated 17.07.2023 Read Post »

Clarification on No Claim Bonus allowed by the insurance company from the insurance premium and exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020-CT – Circular No. 186/18/2022-GST dated 27.12.2022

Circular No. 186/18/2022-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 on various issue pertaining to GST-reg.

Clarification on No Claim Bonus allowed by the insurance company from the insurance premium and exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020-CT – Circular No. 186/18/2022-GST dated 27.12.2022 Read Post »

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices – Circular No. 171/03/2022-GST dated 06.07.2022

Circular No. 171/03/2022-GST F.No. CBIC-20001/2/2022-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 6th July, 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 on various issues relating to applicability of demand

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices – Circular No. 171/03/2022-GST dated 06.07.2022 Read Post »

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Circular No. 165/21/2021-GST dated 17.11.2021

Circular No. 165/21/2021-GST CBEC-20/16/38/2020 -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 November, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors General

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Circular No. 165/21/2021-GST dated 17.11.2021 Read Post »

Clarification in respect of certain GST related issues – Circular No. 160/16/2021-GST dated 20.09.2021

Circular No. 160/16/2021-GST F. No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors

Clarification in respect of certain GST related issues – Circular No. 160/16/2021-GST dated 20.09.2021 Read Post »

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Circular no. 156/12/2021-GST dated 21.06.2021

Circular no. 156/12/2021-GST CBEC-20/16/38/2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 21st June, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Circular no. 156/12/2021-GST dated 21.06.2021 Read Post »

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020 – Central Tax dated 21st March, 2020 – Circular no. 146/02/2021-GST dated 23.02.2021

Circular no. 146/02/2021-GST F. No. CBEC-20/16/38/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 23rd February, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020 – Central Tax dated 21st March, 2020 – Circular no. 146/02/2021-GST dated 23.02.2021 Read Post »

e-Invoicing for the period of 01.10.2020 to 31.10.2020 – CGST Notification No. 73/2020 – Central Tax dated 01.10.2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st October, 2020 No. 73/2020-Central Tax G.S.R. 613(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby

e-Invoicing for the period of 01.10.2020 to 31.10.2020 – CGST Notification No. 73/2020 – Central Tax dated 01.10.2020 Read Post »

Dynamic Quick Response (QR) Code in Tax Invoice issued by registered person, exceeding turnover limit – CGST Notification No. 14/2020 – Central Tax dated 21.03.2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st March, 2020 No. 14/2020 – Central Tax G.S.R. 197(E).—In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),

Dynamic Quick Response (QR) Code in Tax Invoice issued by registered person, exceeding turnover limit – CGST Notification No. 14/2020 – Central Tax dated 21.03.2020 Read Post »

CGST Notification No. 72/2019 – Central Tax dated 13.12.2019

This Notification has been superseded by Notification No. 14/2020 – Central Tax dated 21.03.2020 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th December, 2019 No. 72/2019 – Central Tax G.S.R. 928(E).—In exercise of the powers conferred by the sixth proviso to rule 46 of the

CGST Notification No. 72/2019 – Central Tax dated 13.12.2019 Read Post »

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019

Circular No. 108/27/2019-GST CBEC-20/06/03/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th July, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs /

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019 Read Post »

Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply – Circular No. 90/09/2019-GST dated 18.02.2019

Circular No. 90/09/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th February, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals

Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply – Circular No. 90/09/2019-GST dated 18.02.2019 Read Post »

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