| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 61 | 200/12/2023 | Aug 1, 2023 | Clarification on GST rates and classification of s... | Read Download |
| 200/12/2023 Aug 1, 2023 Clarification on GST rates and classification of s...This circular provides clarifications on GST rates for several goods following recommendations of th... | ||||
| 62 | 201/13/2023 | Aug 1, 2023 | Clarification on GST applicability to director ser... | Read Download |
| 201/13/2023 Aug 1, 2023 Clarification on GST applicability to director ser...This circular provides guidance on two specific GST issues. It clarifies that when a director suppli... | ||||
| 63 | 192/04/2023 | Jul 17, 2023 | Clarification on interest under section 50(3) for ... | Read Download |
| 192/04/2023 Jul 17, 2023 Clarification on interest under section 50(3) for ...This circular provides clarity on when interest is payable for wrongly availed IGST credit. It expla... | ||||
| 64 | 193/05/2023 | Jul 17, 2023 | Clarification on handling differences between ITC ... | Read Download |
| 193/05/2023 Jul 17, 2023 Clarification on handling differences between ITC ...This circular provides guidance on how to deal with mismatches between ITC claimed in GSTR-3B and th... | ||||
| 65 | 194/06/2023 | Jul 17, 2023 | Clarification on TCS liability where multiple e-co... | Read Download |
| 194/06/2023 Jul 17, 2023 Clarification on TCS liability where multiple e-co...This circular provides clarity on who must collect TCS under section 52 of the CGST Act when more th... | ||||
| 66 | 195/07/2023 | Jul 17, 2023 | Clarification on GST and ITC treatment for warrant... | Read Download |
| 195/07/2023 Jul 17, 2023 Clarification on GST and ITC treatment for warrant...This circular provides clarity on GST implications and ITC eligibility for warranty replacements and... | ||||
| 67 | 196/08/2023 | Jul 17, 2023 | Clarification on GST applicability to shareholding... | Read Download |
| 196/08/2023 Jul 17, 2023 Clarification on GST applicability to shareholding...This circular provides clarity on whether a holding company’s investment in the shares of its subs... | ||||
| 68 | 197/09/2023 | Jul 17, 2023 | Clarification on key refund-related GST issues | Read Download |
| 197/09/2023 Jul 17, 2023 Clarification on key refund-related GST issuesThis circular provides clarity on several refund matters. It explains that from January 2022 onward,... | ||||
| 69 | 198/10/2023 | Jul 17, 2023 | Clarification on applicability of e-invoice requir... | Read Download |
| 198/10/2023 Jul 17, 2023 Clarification on applicability of e-invoice requir...This circular provides clarity on whether e-invoicing is required when a supplier exceeding the pres... | ||||
| 70 | 199/11/2023 | Jul 17, 2023 | Clarification on GST treatment of services between... | Read Download |
| 199/11/2023 Jul 17, 2023 Clarification on GST treatment of services between...This circular provides clarity on how GST applies when one office of an organisation provides servic... | ||||
