Latest GST Circulars/orders from the official head office of CBIC and commissioner GST is available up to date for the notification purpose of GST India. The Goods and service tax is the biggest reform by the Indian government to tackle the complex tax rate structure that was followed until now. It has been assumed that the prevailing GST tax rate structure was creating a cascading effect of the transactions thus making unnecessary inflation in the economy.
The central board of excise and customs has a major role in implementing the Goods and service tax as it has provided the resources and assistance through its majority of tax officials into training and development of tax plethora. There were numerous programs being conducted by the CBIC department to facilitate the proper functioning of GST into the market while the issues were resolved every time. The department is also active issuing any latest circular for the proper following of rules and regulations provided under the GST.
Latest CGST, IGST & UTGST Circulars by the CBIC Department
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Latest CGST Circulars/Orders by the Indian Government
“Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.”
| Notification Date | PDF in English | Type – Circular or Order | Topic |
|---|---|---|---|
| 04/12/2024 | Check | Cir. | “Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’–reg.” |
| 15/10/2024 | Check | Cir. | “Clarification of various doubts related to Section 128A of the CGST Act, 2017.” |
| 15/10/2024 | Check | Cir. | “Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.” |
| 11/10/2024 | Check | Cir. | “Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings” |
| 11/10/2024 | Check | Cir. | “Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi” |
| 11/10/2024 | Check | Cir. | “Clarifications regarding applicability of GST on certain services” |
| 11/09/2024 | Check | Cir. | “Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess” |
| 11/09/2024 | Check | Cir. | “Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India” |
| 11/09/2024 | Check | Cir. | “Clarification on availability of input tax credit in respect of demo vehicles” |
| 11/09/2024 | Check | Cir. | “Clarification in respect of advertising services provided to foreign clients” |
| 15/07/2024 | Check | Cir. | “Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.” |
| 15/07/2024 | Check | Cir. | “Clarifications regarding applicability of GST on certain services -reg.” |
| 11/07/2024 | Check | Cir. | “Processing of refund applications filed by Canteen Stores Department (CSD).” |
| 11/07/2024 | Check | Cir. | “Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export” |
| 11/07/2024 | Check | Cir. | “Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.” |
| 11/07/2024 | Check | Cir. | “Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.” |
| 10/07/2024 | Check | Cir. | “Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.” |
| 26/06/2024 | Check | Cir. | “Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.” |
| 26/06/2024 | Check | Cir. | “Time of supply on Annuity Payments under HAM Projects” |
| 26/06/2024 | Check | Cir. | “Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors” |
| 26/06/2024 | Check | Cir. | “Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017” |
| 26/06/2024 | Check | Cir. | “Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.” |
| 26/06/2024 | Check | Cir. | “Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.” |
| 26/06/2024 | Check | Cir. | “Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023” |
| 26/06/2024 | Check | Cir. | “Clarification on taxability of wreck and salvage values in motor insurance claims” |
| 26/06/2024 | Check | Cir. | “Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value” |
| 26/06/2024 | Check | Cir. | “Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.” |
| 26/06/2024 | Check | Cir. | “Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers” |
| 26/06/2024 | Check | Cir. | “Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.” |
| 26/06/2024 | Check | Cir. | “Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.” |
| 26/06/2024 | Check | Cir. | “Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply” |
| 26/06/2024 | Check | Cir. | “Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.” |
| 26/06/2024 | Check | Cir. | “Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court” |
| 31/10/2023 | Check | Cir. | “Clarifications regarding applicability of GST on certain services” |
| 31/10/2023 | Check | Cir. | “Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023.” |
| 27/10/2023 | Check | Cir. | “Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST” |
| 27/10/2023 | Check | Cir. | “Clarification regarding determination of place of supply in various cases” |
| 27/10/2023 | Check | Cir. | “Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017” |
| 01/08/2023 | Check | Cir. | “Clarifications regarding applicability of GST on certain services” |
| 01/08/2023 | Check | Cir. | “Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023” |
| 17/07/2023 | Check | Cir. | “Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons” |
| 17/07/2023 | Check | Cir. | “Clarification on issue pertaining to e-invoice” |
| 17/07/2023 | Check | Cir. | “Clarification on refund-related issues” |
| 17/07/2023 | Check | Cir. | “Clarification on taxability of share capital held in subsidiary company by the parent company” |
| 17/07/2023 | Check | Cir. | “Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period” |
| 17/07/2023 | Check | Cir. | “Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction” |
| 17/07/2023 | Check | Cir. | “Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021” |
| 17/07/2023 | Check | Cir. | “Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.” |
| 27/03/2023 | Check | Cir. | “Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg” |
| 13/01/2023 | Check | Cir. | “Clarification regarding GST rates and classification of certain goods.” |
| 13/01/2023 | Check | Cir. | “Clarification regarding GST rates and classification of certain goods.” |
| 27/12/2022 | Check | Cir. | “Prescribing manner of filing an application for refund by unregistered persons” |
| 27/12/2022 | Check | Cir. | “Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016” |
| 27/12/2022 | Check | Cir. | “Clarification on various issue pertaining to GST” |
| 27/12/2022 | Check | Cir. | “Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation” |
| 27/12/2022 | Check | Cir. | “Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017” |
| 27/12/2022 | Check | Cir. | “Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19” |
| 10/11/2022 | Check | Cir. | “Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022” |
| 10/11/2022 | Check | Cir. | “Clarification on refund related issues” |
| 09/09/2022 | Check | Cir. | “Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd” |
| 03/08/2022 | Check | Cir. | “Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh” |
| 03/08/2022 | Check | Cir. | “GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law” |
| 03/08/2022 | Check | Cir. | “Clarifications regarding applicable GST rates & exemptions on certain services” |
| 06/07/2022 | Check | Cir. | “Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.” |
| 06/07/2022 | Check | Cir. | “Manner of filing refund of unutilized ITC on account of export of electricity.” |
| 06/07/2022 | Check | Cir. | “Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.” |
| 06/07/2022 | Check | Cir. | “Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.” |
| 06/07/2022 | Check | Cir. | “Clarification on various issue pertaining to GST” |
| 06/07/2022 | Check | Cir. | “Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.” |
| 06/07/2022 | Check | Cir. | “Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1” |
| 12/03/2022 | Check | Cir. | “Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017” |
Recommended: GST Notifications on Tax and Rate: Central, Integrated, Union Territory, Compensation Cess
please send me Gst Circular
You can download the circular from the post.
Please let me know what is the late filing fee for GSTR-3b from November 2019 to June 2020
Please go to Our GST Due date Blog for the same – https://blog.saginfotech.com/gst-due-dates-e-filing-of-tax-return
I WANT GTA CIRCULARS AND ANY GST ORDER WHICH LEVIED TAX FROM CENTRAL OR STATE AUTHORITIES.
LATEST GSTR-2A SE JO INPUT MIL RHA H USKE BARE ME NEW CIRCULAR SEND KRE
The ITC in GST returns currently has to be self-assessed and disclosed in GSTR-3B. The auto-reconciliation of ITC with GSTR-2A has been kept in abeyance as of now since GSTR-2 has not been made effective currently. http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-26-cgst.pdf
Please let me know what are the late filing charges for qtn 1 July 2017 to sept 2017 for composition scheme.
Late filing charges are Rs.20/day ( if no tax liability) and Rs.50/day ( if tax liability).
Good. your work of sending emails of all circulars is a good start……..
Please send us all circulars regularly
GSTIN of a partnership firm is on the basis of partner’s PAN in lieu of firm’s PAN IS the GSTIN wrong if yes how will it be corrected?
good work