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GST Circular

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 269 items in 14 pages
2025254/11/2025-GSTAssigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
2025253/10/2025-GSTRegarding withdrawal of circular No. 212/6/2024-GST.
2025252/09/2025-GSTCommunication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
2025251/08/2025-GSTClarification on various doubts related to treatment of secondary or post-sale discounts under GST
2025250/07/2025-GSTReviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
2025249/06/2025-GSTGeneration and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
2025248/05/2025-GSTVarious issues related to availment of benefit of Section 128A of the CGST Act, 2017
2025247/04/2025-GSTClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
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

News, Due Date Reminder and Location Map

News

10 Dec 25
New Simplified ITR Forms in the Works, Confirms Centre in Lok Sabha
Income Tax Act 2025: New ITR Forms to Be Issued Before 2027-28
26AS Mismatch: ITAT Mumbai Orders AO to Re-Verify Actual Income and TDS Details
Allahabad HC: Sec 74 Demand Quashed; GST ITC Allowed as Supplier Was Registered
09 Dec 25
FM Sitharaman: First Time in Independent India That Income Tax & GST Taxes Slashed Together
Finance Ministry Extends Countervailing Duty on Tempered Glass Imports Till June 2026
Supreme Court Upholds AP HC Order Confirming 100% GST Penalty for Wilful Suppression
08 Dec 25
Major GST Rule 10A Change: Registration to Be Automatically Suspended If Bank Details Not Furnished in 30 Days
GSTR-3B Update: Table 3.2 Auto-Populated Values Made Non-Editable from Nov 2025
RBI Brings Repo Rate Down to 5.25% Amid Falling Inflation
07 Dec 25
MVAT & PT Act Return Due Dates Extended to 10th Dec 2025 Due to System Upgrades
RBI Cuts Penal Interest on CRR, SLR Shortfalls as Bank Rate Reduced to 5.50%
Karnataka HC Sets Aside GST Revision, Emphasizes Prior Assessment Requirement
Delhi HC Pulls Up GST Dept Over Wrong Financial Years, Due Dates in SCN Notice
06 Dec 25
MoS Blames Business Challenges for Deregistration of 39,446 MSMEs in FY 24–25
ICSI Announces a Support Desk for Users Facing MCA V3 E-Filing Issues
SC: GST Exempt for Residential Premises Leased as Hostels for Students and Professionals
04 Dec 25
FM Sitharaman Calls for Technology-Aligned, Fair Tax Systems at 18th Global Forum Plenary
CBIC Issues Order Assigning Pre-GST Central Excise & Service Tax Appeals in Karnataka
GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on ITC Distribution
Calcutta HC: IT Section 153C Proceedings Require Both Incriminating Material and Dual AO Satisfaction
ITAT Mumbai Grants Relief to Taxpayers Denied NTR Benefits for Not Filing Form 10IC
03 Dec 25
India Records Strong Fiscal Performance: Rs 12.74 Lakh Crore Tax Revenue, Higher State Transfers
Delhi HC Dismisses Plea to Condonate ‘Huge’ 9-Month Delay in Revised ITR Filing
Calcutta HC: IT Refund U/S 245 Can’t Be Withheld If the Department Confirms No Tax Liability
MCA Raises Small Company Limits: Paid-Up Capital to ?10 Cr, Turnover to ?100 Cr
Rajasthan HC Dismisses Assessee’s Writ Petition Over Alleged ?100 Crore Fake GST ITC Claim
02 Dec 25
Centre Proposes Major Excise Duty Hike on Tobacco Products Under Central Excise (Amendment) Bill, 2025
Manipur GST (Second Amendment) Bill, 2025 Tabled in Parliament
GST Revenue Collection for Nov 2025 Reaches ?1.7 Lakh Crore
Calcutta HC: IGST ITC in GSTR-9 Can Be Offset Against GSTR-3B Tax Demand
Vivek Chaturvedi Appointed New CBIC Chairman, to Lead GST & Customs
Delhi HC: GST Section 83 Can’t Continue Beyond One Year; Orders Release of Min. Bank A/c Balance
01 Dec 25
Government Notifies New Drug Prices: NPPA Clarifies GST Applicability on 11 Formulations
CBIC Gets New Chairman: Vivek Chaturvedi to Lead GST & Customs Administration
GSTN Alert: Update Bank Details by 2nd Dec or Risk Suspension
30 Nov 25
GST Cut Boosts Economic Momentum: E-Way Bills Jump 14.4%, PMI Hits Multi-Month High
Supreme Court Rules PAN Not Mandatory for DTAA Benefits: TDS Capped at 10% for Foreign Payments
CBDT Issues New Procedure for MAP Cases With Pending Appeals Before CIT(A)
29 Nov 25
Delhi HC Validates GST Notice Using IT Intelligence, Warns Against AI-Generated Citations in SCN
ICAI Organises Key GST Seminar on GSTR-9, GSTR-9C Annual Returns and Litigation
28 Nov 25
Allahabad HC: GST Section 74 Requires Fraud Proof, Orders Refund with 4% Interest
GSTAT New Delhi: No Action Should Be Taken Once a Contractor Deposits GST ITC Benefit
West Bengal GST Department Issues Framework for Selecting Taxpayers for Audit Under WBGST Act, 2017
27 Nov 25
SC Dismisses Special Leave Petition on 100% Tax Addition U/S 69C for Fake Purchases
Missing Personal Hearing Costs Senior Citizen ?1 Lakh, Rules Delhi HC in ?1.95 Crore GST Case
Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment
26 Nov 25
GST Authorities Arrest Copper Wire Unit MD for Rs 35 Crore Tax Evasion in Chennai
Allahabad HC: No GST Can Be Levied on Paid Post-GST Payments for VAT-Era Works
Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
15 Dec 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.
15 Dec 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 October.
15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.
15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.
15 Dec 25 E-Payment of PF for November.
15 Dec 25 Payment of ESI for November
15 Dec 25 Deposit of Third Instalment of Advance Tax (75%) by all assessees (other than 44AD & 44ADA cases).
15 Dec 25 Details of Deposit of TDS/TCS of November by book entry by an office of the Government.
20 Dec 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Dec 25 Add/amend particulars (other than GSTIN) in GSTR-1 of November. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Dec 25 Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).
25 Dec 25 Deposit of GST under QRMP scheme for November .
28 Dec 25 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.
31 Dec 25 Annual Return by OPCs and Small Companies.
31 Dec 25 Annual Return by companies other than OPCs and small companies.
31 Dec 25 Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)
31 Dec 25 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
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