GST Circular

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 253 items in 13 pages
2024238/32/2024-GSTClarification of various doubts related to Section 128A of the CGST Act, 2017.
2024237/31/2024-GSTClarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
2024236/30/2024-GSTClarification 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
2024235/29/2024-GSTClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi
2024234/28/2024-GSTClarifications regarding applicability of GST on certain services
2024233/27/2024-GSTClarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
2024232/26/2024-GSTClarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
2024231/25/2024-GSTClarification on availability of input tax credit in respect of demo vehicles.
2024230/24/2024-GSTClarification in respect of advertising services provided to foreign clients.
2024229/23/2024-GSTClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.
2024228/22/2024-GSTClarifications regarding applicability of GST on certain services -reg.
2024227/21/2024-GSTProcessing of refund applications filed by Canteen Stores Department (CSD).
2024226/20/2024-GSTMechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
2024225/19/2024-GSTClarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
2024224/18/2024-GSTGuidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
2024223/17/2024-GSTAmendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
2024222/16/2024-GSTTime of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
2024221/15/2024-GSTTime of supply on Annuity Payments under HAM Projects
2024220/14/2024-GSTClarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
2024219/13/2024-GSTClarification 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

News, Due Date Reminder and Location Map

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Due Date Reminder

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25 Dec 24 Deposit of GST under QRMP scheme for November .
28 Dec 24 Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Dec 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in November.
30 Dec 24 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 November (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Dec 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for November.
30 Dec 24 Deposit of TDS on Virtual Digital Assets u/s 194S for November.
31 Dec 24 Filing of Belated/ Revised Income Tax returns for AY 24-25 for all assessees if assessement not completed.
31 Dec 24 GST Annual Return for 23-24. Mandatory if Turnover > 2 cr.
31 Dec 24 GST Audit Report for 23-24. Mandatory if Turnover > 5 cr.
31 Dec 24 RBI Annual Performance Report by All entities having investment outside India.
31 Dec 24 Quarter 3 – Board Meeting of All Companies.
31 Dec 24 Payment of membership fee for 2024-25 by ICAI Members.
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