GST Notification & Circulars

Annual Return Filing Exemption for Small Businesses in FY 2023-24

Notification No#14/2024 10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 14/2024 – Central Tax New Delhi, the 10th July, 2024 G.S.R. ......(E).— In exercise of the powers conferred by the first provi..

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Amend Notification No. 52/2018-Central Tax

Notification No#15/2024 10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 15/2024- Central Tax New Delhi, dated the 10th July, 2024 G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Servic..

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Taxability of Loan Transactions between Overseas and Indian Affiliates

Notification No#218/12/2024-GST 26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Time of supply on Annuity Payments under HAM Projects

Notification No#221/15/2024-GST 26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Time of Supply for Telecom Spectrum Allotment with Instalment Payment Option

Notification No#222/16/2024-GST 26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Monetary Thresholds for Government Appeals in Tax Litigation Act

Notification No#207/1/2024-GST 26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi, Dated the 26th June 2024 To, The Principal Chief Commissioners / Chief Commissioners / Princi..

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Clarifications on Special Procedures for Specified Commodity Manufacturers Act

Notification No#208/2/2024-GST 26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Clarification on Place of Supply Provisions under Section 10(1)(ca) of the IGST Act, 2017

Notification No#209/3/2024-GST 26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissi..

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Clarification on Valuation of Imported Services by Related Persons with Full ITC Eligibility

Notification No#210/4/2024-GST 26 June 2024

F. No. CBIC- 20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi, Dated the 26th June, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Pri..

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Clarification on Time Limit for RCM Supplies from Unregistered Persons u/s 16(4) of CGST Act, 2017

Notification No#211/5/2024-GST 26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal..

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