2024

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 »

Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 for district of Murshidabad in the state of West Bengal – CGST Notification No. 30/2024 – Central Tax dated 10.12.2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th December, 2024 No. 30/2024 – CENTRAL TAX G.S.R. 760(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations

Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 for district of Murshidabad in the state of West Bengal – CGST Notification No. 30/2024 – Central Tax dated 10.12.2024 Read Post »

Amendment to Circular No. 31/05/2018-GST, date 09.02.2018 on ‘Proper officer under sections 73 and 74 of the CGST Act, 2017 and under the IGST Act, 2017’ – Circular No. 239/33/2024-GST dated 04.12.2024

Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A was inserted in Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence (herein after referred as DGGI). Further, vide Notification No. 27/2024 Central Tax dated 25th November, 2024, Table V has been substituted in the Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower more number of Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of DGGI. Notification No 27/2024- Central Tax dated 25th November, 2024 has come into effect from 1st December, 2024.

Amendment to Circular No. 31/05/2018-GST, date 09.02.2018 on ‘Proper officer under sections 73 and 74 of the CGST Act, 2017 and under the IGST Act, 2017’ – Circular No. 239/33/2024-GST dated 04.12.2024 Read Post »

Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 for State of Manipur – CGST Notification No. 29/2024 – Central Tax dated 27.11.2024

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th November, 2024 No. 29/2024–CENTRAL TAX G.S.R.735(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council,

Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 for State of Manipur – CGST Notification No. 29/2024 – Central Tax dated 27.11.2024 Read Post »

Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 – CGST Notification No. 26/2024 – Central Tax dated 18.11.2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 18th November, 2024 No. 26/2024–Central Tax G.S.R. 713(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the

Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 – CGST Notification No. 26/2024 – Central Tax dated 18.11.2024 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 »

Clarification of various doubts related to Section 128A of the CGST Act, 2017 – Circular No. 238/32/2024-GST dated 15.10.2024

Circular No. 238/32/2024-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 Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General /

Clarification of various doubts related to Section 128A of the CGST Act, 2017 – Circular No. 238/32/2024-GST dated 15.10.2024 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 »

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 – Circular No. 236/30/2024-GST dated 11.10.2024

Circular No. 236/30/2024-GST F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 11th October 2024 To, The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise & Central Tax Subject : Clarification regarding the

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 – Circular No. 236/30/2024-GST dated 11.10.2024 Read Post »

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