| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 31 | 189/01/2023 | Jan 13, 2025 | Clarification on GST rates and classification of s... | View Download |
| 189/01/2023 Jan 13, 2025 Clarification on GST rates and classification of s...This circular provides clarifications on GST rates and classification of various goods based on the ... | ||||
| 32 | 243/37/2024 | Dec 31, 2024 | Clarification on GST treatment of vouchers | View Download |
| 243/37/2024 Dec 31, 2024 Clarification on GST treatment of vouchersThis circular provides detailed clarification regarding the GST implications on transactions involvi... | ||||
| 33 | 242/36/2024 | Dec 31, 2024 | Clarification on place of supply of online service... | View 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... | ||||
| 34 | 241/35/2024 | Dec 31, 2024 | Clarification on availability of Input Tax Credit ... | View Download |
| 241/35/2024 Dec 31, 2024 Clarification on availability of Input Tax Credit ...This circular provides clarification on the availability of input tax credit (ITC) under clause (b) ... | ||||
| 35 | 240/34/2024 | Dec 31, 2024 | Clarification on Input Tax Credit (ITC) for Electr... | View Download |
| 240/34/2024 Dec 31, 2024 Clarification on Input Tax Credit (ITC) for Electr...This circular provides clarification on whether electronic commerce operators (ECOs), liable to pay ... | ||||
| 36 | 207/1/2024 | Dec 26, 2024 | Reduction of Government Litigation – Fixing Mone... | View Download |
| 207/1/2024 Dec 26, 2024 Reduction of Government Litigation – Fixing Mone...This circular provides guidelines to reduce government litigation by prescribing monetary limits for... | ||||
| 37 | 239/33/2024 | Dec 4, 2024 | Amendment to Circular No. 31/05/2018-GST regarding... | View 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 ... | ||||
| 38 | 220/14/2024 | Oct 26, 2024 | Clarification on Place of Supply for Custodial Ser... | View Download |
| 220/14/2024 Oct 26, 2024 Clarification on Place of Supply for Custodial Ser...This circular provides clarification regarding the place of supply of custodial services rendered by... | ||||
| 39 | 237/31/2024-Corrigen... | Oct 25, 2024 | Clarification regarding refund admissibility for p... | View 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 ... | ||||
| 40 | 238/32/2024 | Oct 15, 2024 | Clarification on implementation of Section 128A of... | View 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 ... | ||||
