| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 51 | 200/12/2023-GST | View(437.44 किलोबाइट  ) |
01-08-2023 | 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
|
| 52 | 199/11/2023-GST | View(582.38 किलोबाइट ) |
17-07-2023 | 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
|
| 53 | 198/10/2023-GST | View(564.32 किलोबाइट ) |
17-07-2023 | Clarification on issue pertaining to e-invoice
|
| 54 | 197/09/2023-GST | View(901.27 किलोबाइट ) |
17-07-2023 | Clarification on refund-related issues
|
| 55 | 196/08/2023-GST | View(707.24 किलोबाइट ) |
17-07-2023 | Clarification on taxability of share capital held in subsidiary company by the parent company
|
| 56 | 195/07/2023-GST | View(578.91 किलोबाइट ) |
17-07-2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
|
| 57 | 194/06/2023-GST | View(743.27 किलोबाइट ) |
17-07-2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
|
| 58 | 193/05/2023-GST | View(706.41 किलोबाइट ) |
17-07-2023 | 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
|
| 59 | 192/04/2023-GST | View(573.68 किलोबाइट ) |
17-07-2023 | 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.
|
| 60 | 191/03/2023 | View(341.61 किलोबाइट ) |
27-03-2023 | 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
|