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CGST Circular

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 194 items in 10 pages
206/18/2023-GSTCircular 206/18/2023-GST31-10-2023Clarifications regarding applicability of GST on certain services.
202/14/2023-GSTCircular 202/14/2023-GST27-10-2023Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
203/15/2023-GSTCircular 203/15/2023-GST27-10-2023Clarification regarding determination of place of supply in various cases
204/16/2023-GSTCircular 204/16/2023-GST27-10-2023Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
205/17/2023-GSTCircular 205/17/2023-GST27-10-2023Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
200/12/2023-GSTCircular No. 200/12/2023-GST01-08-2023clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
201/13/2023-GSTCircular No. 201/13/2023-GST01-08-2023Clarifications regarding applicability of GST on certain services
192/04/2023-GSTCircular No. 192/04/2023-GST17-07-2023Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
193/05/2023-GSTCircular No. 193/05/2023-GST17-07-2023Clarification 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
194/06/2023-GSTCircular No. 194/06/2023-GST17-07-2023Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
195/07/2023-GSTCircular No. 195/07/2023-GST17-07-2023Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
196/08/2023-GSTCircular No. 196/08/2023-GST17-07-2023Clarification on taxability of share capital held in subsidiary company by the parent company
197/09/2023-GSTCircular No. 197/09/2023-GST17-07-2023Clarification on refund-related issues
198/10/2023-GSTCircular No. 198/10/2023-GST17-07-2023Clarification on issue pertaining to e-invoice
199/11/2023-GSTCircular No. 199/11/2023-GST17-07-2023Clarification 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
191/03/2023Circular No. 191/03/202327-03-2023Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg
189/01/2023-GSTCircular No.189/01/2023-GST13-01-2023clarification regarding GST rates and classification of certain goods.
190/02/2023-GSTCircular No.190/02/2023-GST13-01-2023clarification regarding GST rates and classification of certain goods.
188/20/2022-GSTCircular No.188/20/2022-GST27-12-2022Prescribing manner of filing an application for refund by unregistered persons
181/13/2022-GSTCircular No.181/13/2022-GST10-11-2022Clarification on refund related issues

News, Due Date Reminder and Location Map

News

05 Nov 25
UPI Transactions Hit Record Rs 27.28 Trillion in October 2025
Finance Ministry Invites Industry Suggestions for Union Budget 2026-27 on Direct and Indirect Taxes
Kerala GST Dept Launches Registration Drive to Ensure Tax Compliance Among Traders
Hyderabad ITAT: Exemption Denial for Delayed Form 10B Filing Unjustified If Report Available Before Order
ICAI Presents Pre-Budget Suggestions for Union Budget 2026-27
04 Nov 25
Andhra Pradesh HC Allows Transitional GST Credit, Reversals Set Aside
GST Portal Glitch in Auto-Populated B2C Data for Previous FY Amendments in GSTR-9
TRACES Advisory: Correction Filing Window for TDS/TCS Cut to Two Years
03 Nov 25
Delhi HC Rejects Plea Against DGGI’s Attachment of ICICI Bank Accounts
KSCAA: Deadline Extension for Tax Audits Doesn’t Cover Firms with TP Reporting
GST Revenue Up 4.6%, Touches ?1.96 Lakh Crore in October 2025
Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays
02 Nov 25
KSCAA: Deadline Extension for Tax Audits Doesn’t Cover Firms with TP Reporting
GST Revenue Up 4.6%, Touches ?1.96 Lakh Crore in October 2025
Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays
KSCAA: Deadline Extension for Tax Audits Doesn’t Cover Firms with TP Reporting
GST Revenue Up 4.6%, Touches ?1.96 Lakh Crore in October 2025
Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays
01 Nov 25
GST Portal Rolls Out New “Import of Goods” Section in IMS
BDCDA Urges Traders to Migrate to Regular GST to Avail ITC Benefits
Madras HC Directs Review of Blocked GST ITC Claims Within Four Weeks
Bombay HC: Delay in Filing ITR Due to CAs Advice Does Not Constitute Assessee’s Negligence
31 Oct 25
GSTN Introduces `Import of Goods` Feature in IMS to Enhance Compliance Ease
Mumbai ITAT Restores Case to AO for Tax Exemption U/S 10(25)(ii) Denied Due to Wrong ITR Form
Kerala HC: No 18% GST on Health Insurance Premiums; Interim Relief Granted to Pensioners
Finance Ministry Calls for Industry Inputs Ahead of FY27 Budget
CBDT Sets Nov 10 and Dec 10 Deadlines for Audit Report and ITR Filing
30 Oct 25
CBDT Extends ITR and Audit Report Due Dates for AY 2025-26
P&H High Court Warns CBDT: Extend ITR Audit Deadline or Face Contempt
Chhattisgarh HC Quashes ?5 Crore GST Order; Interest & Penalty Can’t Exceed SCN
Delhi HC: GST Exempt on Housing Rentals Used for Residential Purposes
29 Oct 25
GST Cuts to Boost Domestic Demand, Says Finance Ministry`s Economic Review for September
Finance Ministry Report: Lower GST Rate to Boost Demand, Cautions on Global Risks
No GSTAT Setup Yet: Delhi HC Pauses GST Recovery Proceedings with Pre-Deposit Condition
MCA Cir. 07/2025: Form CRA-4 Due Date Extended to 31 Dec
28 Oct 25
CBDT Launches Updated Search and Seizure Manual 2025 with Focus on Digital Evidence and Data Security
MCA Extends Deadline for Filing CRA-4 Cost Audit Report in XBRL Format Till 31st December 2025
Finance Ministry Notifies Banking Companies (Nomination) Rules, 2025
Delhi HC: Illegible Order Is Not a Valid Ground to Avoid Filing Appeal U/S 107 of the GST Act
FM Announces Auto-Approval of GST Registration Within 3 Days for New Applicants
Karnataka’s Rooftop Solar Sector Gets a Boost as GST Rate Falls
27 Oct 25
India to launch simplified GST registration from November 1
Finance Ministry Plans Credit Support Scheme for MSMEs Hit by 50% US Tariffs
FM Sitharaman Hits Out at Corruption in CBIC After Chennai Customs Bribery Case
26 Oct 25
UPI Festive Boom: Digital Payments Hit Record Rs 23.5 Lakh Crore in October 2025
Banking Laws (Amendment) Act, 2025: New Nomination Rules for Depositors Effective 1st Nov 2025
Taxpayers Struggle With Technical Glitches Despite MCA Deadline Extension
25 Oct 25
Gujarat HC: Statutory Interest Mandatory on IGST Refunds Delayed Beyond 60 Days
NASSCOM Flags GST Hurdle as Head-Office to Branch Transfers in IT Firms Get Taxed
Bombay HC: Authority Must Pay ?71.31 Lakh Interest on IGST/RCM Ocean Freight Refund

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Nov 25 Seller to upload declarations received in October, from buyers for non-deduction of TCS.
07 Nov 25 Return of External Commercial Borrowings for October.
07 Nov 25 "Payment of TDS/TCS of October. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
10 Nov 25 Furnishing declaration u/s 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit ITR by 31 Oct)
10 Nov 25 Filing of Tax Audit Report where due date of ITR is 31 Oct.
10 Nov 25 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.
10 Nov 25 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.
10 Nov 25 Filing of other Audit Reports , where due date of ITR is 31 Oct.
10 Nov 25 Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution?
10 Nov 25 Monthly Return by Tax Deductors for October.
10 Nov 25 Monthly Return by e-commerce operators for October.
11 Nov 25 Monthly Return of Outward Supplies for October.
13 Nov 25 Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
13 Nov 25 Monthly Return by Non-resident taxable person for October.
13 Nov 25 Monthly Return of Input Service Distributor for October.
13 Nov 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in September.
14 Nov 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in September.
14 Nov 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September.
14 Nov 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September.
15 Nov 25 Issue of TDS certificates for Q2 of FY 2025-26.
15 Nov 25 Details of Deposit of TDS/TCS of October by book entry by an office of the Government.
15 Nov 25 E-Payment of PF for October.
15 Nov 25 Payment of ESI for October
20 Nov 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Nov 25 Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Nov 25 Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 24-25 in GSTR-3B. Issue Credit/Debit notes for FY24-25 . Reversal of ITC of FY 24-25 where supplier had filed GSTR-1/IFF but not filed G
25 Nov 25 Deposit of GST under QRMP scheme for October .
28 Nov 25 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Nov 25 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
30 Nov 25 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
30 Nov 25 Online Application for alternative tax regime if due date of ITR is 30 Nov.
30 Nov 25 Filing of Income Tax Return where Transfer Pricing applicable.
30 Nov 25 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2024-25.
30 Nov 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in October.
30 Nov 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in October (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Nov 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.
30 Nov 25 Deposit of TDS on Virtual Digital Assets u/s 194S for October.
30 Nov 25 Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period was extended from 30.09.2025 to 30.11.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Retu
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