| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 21 | 242/36/2024 | Dec 31, 2024 | Clarification on place of supply of online service... | Read Download |
| 242/36/2024 Dec 31, 2024 Clarification on place of supply of online service...This circular provides clarification regarding the correct determination of place of supply for onli... | ||||
| 22 | 243/37/2024 | Dec 31, 2024 | Clarification on GST treatment of vouchers | Read Download |
| 243/37/2024 Dec 31, 2024 Clarification on GST treatment of vouchersThis circular provides detailed clarification regarding the GST implications on transactions involvi... | ||||
| 23 | 239/33/2024 | Dec 4, 2024 | Amendment to Circular No. 31/05/2018-GST regarding... | Read Download |
| 239/33/2024 Dec 4, 2024 Amendment to Circular No. 31/05/2018-GST regarding...This circular provides amendments to Circular No. 31/05/2018-GST to align with recent notifications ... | ||||
| 24 | 237/31/2024-Corrigen... | Oct 25, 2024 | Clarification regarding refund admissibility for p... | Read Download |
| 237/31/2024-Corrigendum Oct 25, 2024 Clarification regarding refund admissibility for p...This circular provides a corrigendum to Circular No. 237/31/2024-GST dated 15th October 2024, which ... | ||||
| 25 | 237/31/2024 | Oct 15, 2024 | Clarification on implementation of sub-sections (5... | Read Download |
| 237/31/2024 Oct 15, 2024 Clarification on implementation of sub-sections (5...This circular provides clarification regarding the retrospective applicability of sub-sections (5) a... | ||||
| 26 | 238/32/2024 | Oct 15, 2024 | Clarification on implementation of Section 128A of... | Read Download |
| 238/32/2024 Oct 15, 2024 Clarification on implementation of Section 128A of...This circular provides detailed guidelines and clarifications on the implementation of Section 128A ... | ||||
| 27 | 234/28/2024 | Oct 11, 2024 | Clarifications on applicability of GST on various ... | Read Download |
| 234/28/2024 Oct 11, 2024 Clarifications on applicability of GST on various ...This circular provides multiple clarifications regarding the applicability of GST on certain service... | ||||
| 28 | 235/29/2024 | Oct 11, 2024 | Clarification on GST rates and classification of g... | Read Download |
| 235/29/2024 Oct 11, 2024 Clarification on GST rates and classification of g...This circular provides clarifications on the GST rates and classification of specific goods in accor... | ||||
| 29 | 236/30/2024 | Oct 11, 2024 | Clarification on the meaning and scope of “as is... | Read Download |
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| 30 | 230/24/2024 | Sep 10, 2024 | Clarification on applicability of GST on advertisi... | Read Download |
| 230/24/2024 Sep 10, 2024 Clarification on applicability of GST on advertisi...This circular provides clarification regarding the GST implications and place of supply for advertis... | ||||
