Circulars

Instructions on communication of grounds of arrest to taxpayer and distinct...

Posted On January 15th, 2025

10th Floor Tower -2 Jeevan Bharti Building Connaught Circus, New Delhi 110001 Date – 13th January 2025 Instruction No. 01/2025-GST (Amendmcnt to Instruction No. 02/2022-23 GST (Investigation) dated 17.8.2022) SUBJECT: […]

Clarification on ITC for e-commerce operator

Posted On January 2nd, 2025

North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Clarification on ITC where supply is under Ex-works terms

Posted On January 2nd, 2025

North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Clarification on Place of supply on OIDAR services to unregistered persons

Posted On January 2nd, 2025

North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Clarification on GST liability on vouchers

Posted On January 2nd, 2025

North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Clarification under IGCR and MOOWR for cellular phone manufacturing

Posted On December 2nd, 2024

North Block, New Delhi. Dated: 21.11.2024 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive). All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/ Commissioners of […]

Clarification on Classification of Clear Float Glass

Posted On November 15th, 2024

North Block, New Delhi. Dated: 14.11.2024 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/Commissioners of Customs/Customs […]

Clarification on doubts regarding Section 128A

Posted On October 16th, 2024

New Delhi, dated the 15th October, 2024 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General / Directors General […]

Clarification Regarding Implementation of Section 16(5) and Section 16(6) o...

Posted On October 15th, 2024

New Delhi, dated the 15th October, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifying […]

Clarification on affiliation services and PLC and other charges

Posted On October 15th, 2024

North Block, New Delhi Dated the 11th October 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) […]

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