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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

23 Jan 26
Budget 2026-27 Expectations: Direct Tax Relief and GST 2.0 Implementation
Andhra Pradesh GST Tribunal Bench Now Operational in Vijayawada
Calcutta HC: GSTAT Can’t Enhance GST Penalty Without Giving Hearing Opportunity U/S 107(11)
Delhi HC: Department Must Refund Tax Recovered Without Serving Demand Notice
Fake GST ITC Case: Assessee Approaches SC Challenging Delhi HC’s Order
22 Jan 26
Income Tax Officers Call Targets `Unrealistic`, Seek Urgent Meeting with CBDT
MCA Imposes ?2.5 Lakh Penalty on Company & Director for Not Appointing Internal Auditor
Union Government Sets Up GST Appellate Tribunal Bench in Hyderabad
21 Jan 26
CBDT Highlights Middle-Class Tax Relief Under New Income Tax Regime
AP High Court: Best-Judgment Assessments Withdrawn Upon Subsequent Filing of GST Returns
Budget 2026: ISF Calls for GST Rate Cut on Staffing Services and Section 80JJAA Amendment
GST Mismatch (GSTR-3B vs 2B): HC Rejects Anticipatory Bail Amid DGGI Investigation
Budget 2026: CBIC Confirms ‘Nil’ GST & Indirect Tax Legislation
20 Jan 26
Tax Department Issues PE Notices to Foreign Digital Firms, Litigation Likely
Bombay HC Clarifies GST Not Applicable on MIDC Plot Transfers to Third Parties
Allahabad HC Closes Tax Writ Noting Operationalisation of GST Appellate Tribunal
Finance Bill Likely to Propose 5 Key GST Amendments to Boost Ease of Doing Business
19 Jan 26
Ahead of Budget 2026-27, MP Sasmit Patra Pushes for Simpler GST to Boost MSMEs
New Income Tax Act 2025: Why Old Court Rulings May Not Apply After April 2026
Customs Notifies Further Relief for Postal Exports Through Electronic Filing
18 Jan 26
FY27 Budget Unlikely to Change Income Tax Law, New Rules to Shape Tax Regime
FY27 Budget Unlikely to Change Income Tax Law, New Rules to Shape Tax Regime
Gujarat HC: Rectification Allowed for Bona Fide and Inadvertent Errors in GST Returns
17 Jan 26
ICMAI Publishes GST IMS Handbook to Strengthen Digital Compliance & ITC Governance
Calcutta HC: SMS/Email Alert Possibility Not Conclusive, Orders Fresh Consideration in GST Case
Budget 2026-27: MP Sasmit Patra Pushes for GST Simplification and MSME Support
16 Jan 26
Budget 2026: Oil and Gas Industry Pushes for 5% GST, LPG Under-Recovery Support
Budget 2026-27: NBFC Sector Pushes for Liquidity, Tax Relief and Faster Recovery
Budget 2026 Watch: Industry Seeks Tax Neutrality for MCA Fast-Track Demergers
Delhi HC Directs Vodafone Idea to File GST Appeal for Refund Due to Wrong State Allocation
Budget 2026: FACSI Insists Govt to Introduce MSME-Friendly GST Reforms to Boost Businesses
Delhi HC Directs Vodafone Idea to File GST Appeal for Refund Due to Wrong State Allocation
15 Jan 26
Life Insurance Margins Under Pressure in Q3FY26 Due to GST ITC Loss
Budget 2026: Equity Investors Seek Relief from Rising STT and Capital Gains Taxes
Budget 2026: Oil and Gas Industry Pushes for 5% GST, LPG Under-Recovery Support
MCA Coimbatore Imposes Penalty for Two-Day Delay in E-Filing Form MGT-15
India’s Net Direct Tax Collections Grow 8.82% Through Mid-January
14 Jan 26
Orissa HC Relief for Jindal Steel in GSTR-3B vs GST E-Way Bill Mismatch Dispute
Mumbai ITAT: Assessing Officer Must Examine Source of Funds Despite ITR Technical Errors
WB AAR: Fees Reimbursed to Foreign Patent Attorneys Classified as ‘Import of Legal Services’ Subject to GST
Orissa HC Relief for Jindal Steel in GSTR-3B vs GST E-Way Bill Mismatch Dispute
13 Jan 26
CBIC Session Highlights Expanded Role of Auditors Under GST 2.0
Union Budget 2026-27 to Be Presented on 1st February, Sunday
GST E-Way Bill Generation Hits Record High in December 2025, Up 23.6% YoY
ITAT Jaipur Remands ?76.31 Lakh Addition Case, Grants Taxpayer Another Chance
Kerala GST AAR: Exam Fees Charged by Devaswom Recruitment Board Now Taxable
11 Jan 26
Mandatory Service Charge by Restaurants Illegal: CCPA Takes Action Against 27 Establishments
Special Deposit Scheme Interest Rate Fixed at 7.1% for Jan-March 2026
Tripura HC: GST ITC Can’t Be Denied to Buyers Due to Supplier’s Filing Defaults
10 Jan 26
ITAT: Selection of ITR-7 Over ITR-5 a Procedural Error, Orders Reassessment to Safeguard Taxpayer Rights
HP HC Sets Aside GST Demand of INR 16.72 Lakh in Alleged Illegal ITC Case
Telangana HC: Income Earned from the Sale of Tissue-Cultured Plants Is Exempt U/S 10(1)

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
24 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes
24 Jan 26 Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,
28 Jan 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .
31 Jan 26 Annual Return by OPCs and Small Companies.
31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.
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