| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 51 | 214/8/2024 | Jun 26, 2024 | Clarification on Reversal of Input Tax Credit for ... | View Download |
| 214/8/2024 Jun 26, 2024 Clarification on Reversal of Input Tax Credit for ...This circular provides clarification on whether input tax credit (ITC) reversal is required for the ... | ||||
| 52 | 213/07/2024 | Jun 26, 2024 | Clarification on Taxability of ESOP/ESPP/RSU Provi... | View Download |
| 213/07/2024 Jun 26, 2024 Clarification on Taxability of ESOP/ESPP/RSU Provi...This circular provides clarification on the GST implications for Employee Stock Option Plans (ESOP),... | ||||
| 53 | 212/6/2024 | Jun 26, 2024 | Mechanism for Providing Evidence of Compliance wit... | View Download |
| 212/6/2024 Jun 26, 2024 Mechanism for Providing Evidence of Compliance wit...This circular provides guidance on the procedure for evidencing compliance with Section 15(3)(b)(ii)... | ||||
| 54 | 211/5/2024 | Jun 26, 2024 | Clarification on Time Limit for Availing ITC under... | View Download |
| 211/5/2024 Jun 26, 2024 Clarification on Time Limit for Availing ITC under...This circular provides clarity on the applicability of the time limit under Section 16(4) of the CGS... | ||||
| 55 | 210/4/2024 | Jun 26, 2024 | Clarification on Valuation of Import of Services b... | View Download |
| 210/4/2024 Jun 26, 2024 Clarification on Valuation of Import of Services b...This circular provides clarification regarding valuation of import of services by a related person l... | ||||
| 56 | 209/3/2024 | Jun 26, 2024 | Clarification on Place of Supply of Goods to Unreg... | View Download |
| 209/3/2024 Jun 26, 2024 Clarification on Place of Supply of Goods to Unreg...This circular provides clarification on the determination of the place of supply for goods supplied ... | ||||
| 57 | 208/2/2024 | Jun 26, 2024 | Clarifications on Special Procedure for Manufactur... | View Download |
| 208/2/2024 Jun 26, 2024 Clarifications on Special Procedure for Manufactur...This circular provides clarifications on various issues related to the special procedure applicable ... | ||||
| 58 | 206/18/2023 | Oct 31, 2023 | Clarifications regarding applicability of GST on c... | View Download |
| 206/18/2023 Oct 31, 2023 Clarifications regarding applicability of GST on c...This circular provides guidance on several GST issues. It clarifies that “same line of business”... | ||||
| 59 | 204/16/2023 | Oct 27, 2023 | Clarification on GST applicability to personal and... | View Download |
| 204/16/2023 Oct 27, 2023 Clarification on GST applicability to personal and...This circular provides clarity on how GST applies to personal guarantees given by company directors ... | ||||
| 60 | 203/15/2023 | Oct 27, 2023 | Clarification on determination of place of supply ... | View Download |
| 203/15/2023 Oct 27, 2023 Clarification on determination of place of supply ...This circular provides guidance on determining the place of supply for goods transport services, adv... | ||||
