| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 1 | 248/05/2025-GST | View(202.46 किलोबाइट  ), View(202.46 किलोबाइट ) |
27-03-2025 | Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 |
| 2 | 248/05/2025-GST | View(408.28 किलोबाइट ), View(408.28 किलोबाइट ) |
27-03-2025 | Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 |
| 3 | 247/04/2025-GST | View(1.02 मेगा बाइट ) |
14-02-2025 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer. |
| 4 | 246/03/2025-GST | View(467.17 किलोबाइट ) |
30-01-2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C |
| 5 | 245/02/2025-GST | View(216.06 किलोबाइट ) |
28-01-2025 | Clarifications regarding applicability of GST on certain services. |
| 6 | 244/01/2025-GST | View(185.13 किलोबाइट ) |
28-01-2025 | Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. |
| 7 | 243/37/2024-GST | View(707.85 किलोबाइट ) |
31-12-2024 | Clarification on various issues pertaining to GST treatment of vouchers |
| 8 | 242/36/2024-GST | View(746.59 किलोबाइट ) |
31-12-2024 | Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients |
| 9 | 241/35/2024-GST | View(503.86 किलोबाइट ) |
31-12-2024 | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract |
| 10 | 240/34/2024-GST | View(462.71 किलोबाइट ) |
31-12-2024 | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform |