GST Circular

Select Circular
Circular YearCircular NoCircular DetailsCircular Pdf
Page size:
select
 261 items in 14 pages
2025246/03/2025-GSTClarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
2025245/02/2025-GSTClarifications regarding applicability of GST on certain services.
202528-Jan-2025Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.
2024243/37/2024-GSTClarification on various issues pertaining to GST treatment of vouchers
2024242/36/2024-GSTClarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
2024241/35/2024-GSTClarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
2024240/34/2024-GSTClarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform
2024239/33/2024--GSTAmendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg.
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).

News, Due Date Reminder and Location Map

News

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
11 Feb 25 "Monthly Return of Outward Supplies for January. Manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs B2B and B2C, to report these supplies separately. Further, warning regarding values of the supplies and tax amounts involved in the same, will also be given for both the tabs of Table-12. "
13 Feb 25 Optional Upload of B2B invoices, Dr/Cr notes for January under QRMP scheme.
13 Feb 25 Monthly Return by Non-resident taxable person for January.
13 Feb 25 Monthly Return of Input Service Distributor for January.
14 Feb 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in December.
14 Feb 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 December.
14 Feb 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in December.
14 Feb 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in December.
15 Feb 25 Issue of TDS certificates other than salary for Q3 of FY 2022-23.
15 Feb 25 CAG Empanelment of CA firms/LLPs for FY 2024-25.
15 Feb 25 ESI payment for January.
15 Feb 25 E-Payment of PF for January.
15 Feb 25 Details of Deposit of TDS/TCS of January by book entry by an office of the Government.
20 Feb 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for January. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Feb 25 Add/amend particulars (other than GSTIN) in GSTR-1 of Jan. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Feb 25 Summary Return cum Payment of Tax for January by Monthly filers. (other than QRMP).
25 Feb 25 Deposit of GST of January under QRMP scheme.
25 Feb 25 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for January .
28 Feb 25 Complete CPE Hours for Calender year 2024. Update Unstructured CPE hours details like reading of ICAI journal at https://cpeapp.icai.org.
Readmore...

Location Map

Enquiry Form

Please send us your query and we'll be happy to assist you