GST Circular No. 199/11/2023-GST

2023-07-17 13:28:22

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

Download: circular-cgst-199.pdf

GST Circular No. 198/10/2023-GST

2023-07-17 13:25:03

Clarification on issue pertaining to e-invoice

Download: circular-cgst-198.pdf

GST Circular No. 197/09/2023

2023-07-17 13:24:19

Clarification on refund-related issues

Download: circular-cgst-197.pdf

GST Circular No. 196/08/2023-GST

2023-07-17 13:23:28

Clarification on taxability of share capital held in subsidiary company by the parent company

Download: circular-cgst-196.pdf

GST Circular No. 195/07/2023

2023-07-17 13:22:41

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

Download: circular-cgst-195.pdf

GST Circular No.194/06/2023-GST

2023-07-17 13:21:37

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

Download: circular-cgst-194.pdf

GST Circular No.193/05/2023-GST

2023-07-17 13:20:22

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

Download: circular-cgst-193.pdf

GST Circular No.192/04/2023-GST

2023-07-17 13:19:27

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.

Download: circular-cgst-192.pdf

E-Invoicing mandatory w.e.f. 01/08/2023 for turnover above 5 crores

2023-07-15 09:38:25

Download: 10ct_ENG.pdf