| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 41 | 221/15/2024 | Jun 26, 2024 | Clarification on Time of Supply for Annuity Paymen... | View Download |
| 221/15/2024 Jun 26, 2024 Clarification on Time of Supply for Annuity Paymen...This circular provides clarification on determining the time of supply for services relating to cons... | ||||
| 42 | 220/14/2024 | Jun 26, 2024 | Clarification on Place of Supply for Custodial Ser... | View Download |
| 220/14/2024 Jun 26, 2024 Clarification on Place of Supply for Custodial Ser...This circular provides clarification regarding the place of supply of custodial services rendered by... | ||||
| 43 | 219/13/2024 | Jun 26, 2024 | Clarification on Availability of Input Tax Credit ... | View Download |
| 219/13/2024 Jun 26, 2024 Clarification on Availability of Input Tax Credit ...This circular provides clarification regarding the eligibility of input tax credit (ITC) on ducts an... | ||||
| 44 | 218/12/2024 | Jun 26, 2024 | Clarification on Taxability of Loans Provided by a... | View Download |
| 218/12/2024 Jun 26, 2024 Clarification on Taxability of Loans Provided by a...This circular provides clarification on the GST applicability in cases where an overseas affiliate p... | ||||
| 45 | 217/11/2024 | Jun 26, 2024 | Clarification on Availability of ITC to Insurance ... | View Download |
| 217/11/2024 Jun 26, 2024 Clarification on Availability of ITC to Insurance ...This circular provides clarification on the availability of Input Tax Credit (ITC) to insurance comp... | ||||
| 46 | 216/10/2024 | Jun 26, 2024 | Clarification on GST Liability and ITC Availabilit... | View Download |
| 216/10/2024 Jun 26, 2024 Clarification on GST Liability and ITC Availabilit...This circular provides clarification on GST liability and input tax credit (ITC) in cases related to... | ||||
| 47 | 215/9/2024 | Jun 26, 2024 | Clarification on Taxability of Salvage/Wreck Value... | View Download |
| 215/9/2024 Jun 26, 2024 Clarification on Taxability of Salvage/Wreck Value...This circular provides clarification on the GST applicability in cases where an insurance company de... | ||||
| 48 | 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 ... | ||||
| 49 | 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),... | ||||
| 50 | 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)... | ||||
