For Ease of Taxpayers, we have compiled all Circulars at One Place with brief description of the Circulars.
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List of Circulars
S.No. | Circular Number | Brief of Circular |
1. | Circular No. 201/13/2023-GST dated 01st August, 2023 | Clarifications regarding applicability of GST on certain services (Director Services Immovable Property, Food & Beverage in Cinema |
2. | Circular No. 200/12/2023-GST dated 01st August, 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: i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; ii. Fish Soluble Paste; iii. Desiccated coconut; iv. Biomass briquettes; v. Imitation zari thread or yarn known by any name in trade parlance; vi. Supply of raw cotton by agriculturist to cooperatives; vii. Plates, cups made from areca leaves viii. Goods falling under HSN heading 9021 |
3. | Circular No. 199/11/2023-GST dated 17 July, 2023 | Subject: 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. |
4. | Circular No. 198/10/2023-GST Dated the 17th July, 2023 | Clarification on issue pertaining to e-invoice. (E-Invoice to Government Departments)
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5. | Circular No. 197/09/2023- GST Dated the 17th July, 2023 | Subject: Clarification on refund related issues. |
6. | Clarification on taxability of shares held in a subsidiary company by the holding company. | |
7. | Circular No. 195/07/2023-GST Dated the 17th July, 2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period. |
| Circular No. 194/06/2023-GST Dated the 17th July, 2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction |
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S.No. | Circular Number | Brief of Circular |
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| Circular No. 159/15/2021-GST dated the 20th September, 2021 | Clarification on doubts related to scope of “Intermediary”–reg. |
| Circular No. 158/14/2021-GST dated the 6th September, 2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 - Reg. |
| Circular No. 157/13/2021-GST Dated the 20th July, 2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. |
| Circular no. 156/12/2021-GST dated the 21st June, 2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. |
| Circular No. 155/11/2021-GST Dated the 17th June, 2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System–regarding |
| Circular No. 154/10/2021-GST Dated the 17th June, 2021 | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them –reg. |
| Circular No. 153/09/2021-GST Dated the 17th June, 2021 | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS –reg. |
| Circular No. 152/08/2021-GST Dated the 17th June, 2021 | Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis-reg. |
| Circular No. 151/07/2021-GST Dated the 17th June, 2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)–reg. |
| Circular No. 150/06/2021-GST Dated the 17th June, 2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg. |
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We are in process of continuously updating it, please bear with us for some time.
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