| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 21 | 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... | ||||
| 22 | 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) ... | ||||
| 23 | 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 ... | ||||
| 24 | 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... | ||||
| 25 | 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 ... | ||||
| 26 | 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... | ||||
| 27 | 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 ... | ||||
| 28 | 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 ... | ||||
| 29 | 236/30/2024 | Oct 11, 2024 | Clarification on the meaning and scope of “as is... | View Download |
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| 30 | 235/29/2024 | Oct 11, 2024 | Clarification on GST rates and classification of g... | View 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... | ||||
