| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 21 | 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) ... | ||||
| 22 | 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 ... | ||||
| 23 | 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 ... | ||||
| 24 | 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 ... | ||||
| 25 | 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 ... | ||||
| 26 | 237/31/2024 | Oct 15, 2024 | Clarification on implementation of sub-sections (5... | View 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... | ||||
| 27 | 236/30/2024 | Oct 11, 2024 | Clarification on the meaning and scope of “as is... | View Download |
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| 28 | 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... | ||||
| 29 | 234/28/2024 | Oct 11, 2024 | Clarifications on applicability of GST on various ... | View 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... | ||||
| 30 | 233/27/2024 | Sep 10, 2024 | Clarification on regularization of refund of IGST ... | View Download |
| 233/27/2024 Sep 10, 2024 Clarification on regularization of refund of IGST ...This circular provides clarification regarding the regularization of IGST refunds on exports where e... | ||||
