| Sr. No. | Circular No | Circular File | Date of issue | Subject | 
|---|---|---|---|---|
| 41 | 212/06/2024-GST |  View(127.42 KB  | 
                                                                                        26-06-2024 | Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers 
  | 
              
| 42 | 211/05/2024-GST |  View(202.2 KB  | 
                                                                                        26-06-2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. 
  | 
              
| 43 | 210/04/2024-GST |  View(211.97 KB  | 
                                                                                        26-06-2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.  | 
              
| 44 | 209/03/2024-GST |  View(154.1 KB  | 
                                                                                        26-06-2024 | 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  | 
              
| 45 | 208/02/2024-GST |  View(176.83 KB  | 
                                                                                        26-06-2024 | Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.  | 
              
| 46 | 207/01/2024-GST |  View(224.18 KB  | 
                                                                                        26-06-2024 | Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court  | 
              
| 47 | 206/18/2023-GST |  View(639.51 KB  | 
                                                                                        31-10-2023 | Clarifications regarding applicability of GST on certain services. 
 
 
  | 
              
| 48 | 205/17/2023-GST |  View(559.6 KB  | 
                                                                                        31-10-2023 | Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023. 
  | 
              
| 49 | 204/16/2023-GST |  View(361.25 KB  | 
                                                                                        27-10-2023 | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST 
  | 
              
| 50 | 203/15/2023-GST |  View(374.33 KB  | 
                                                                                        27-10-2023 | Clarification regarding determination of place of supply in various cases 
  | 
              





              