GST Notifications & Orders

1379 official documents from CBIC — notifications, orders and instructions with AI-powered summaries.

1379
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1379 notifications

Central Tax 443

18/2025-Central Tax — Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025
Notification31 Oct 2025CBIC

This GST notification, issued by the CBIC on October 31st, 2025, brings in some key changes to the Central Goods and Services Tax Rules. Officially, it's called the "Central...

17/2025-Central Tax — Seeks to extend date of filing GSTR-3B.
Notification18 Oct 2025CBIC

This notification is all about giving taxpayers a bit more breathing room to file their GSTR-3B returns. Basically, the government understands that sometimes things happen, and...

13/2025-Central Tax — Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.
Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, brings into effect the Central Goods and Services Tax (Third Amendment) Rules, 2025. Essentially, it tweaks and...

14/2025-Central Tax — Seeks to notify category of persons under section 54(6).
Notification17 Sep 2025CBIC

This notification issued by the CBIC clarifies a specific category of taxpayers who can now claim refunds under Section 54(6) of the CGST Act. Think of Section 54(6) as a way...

12/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra
Notification20 Aug 2025CBIC

GST Notification 12/2025: GSTR-3B Deadline Extension for Mumbai and Surrounding Areas This GST notification, issued by the CBIC, provides a temporary extension for filing the...

11/2025-Central Tax — Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
Notification27 Mar 2025CBIC

This notification, issued by the CBIC on March 27, 2025, brings about changes to how certain aspects of the Goods and Services Tax (GST) system operate. Think of it as tweaking...

10/2025-Central Tax — Seeks to amend notification No. 02/2017-Central Tax.
Notification13 Mar 2025CBIC

Notification 10/2025, issued by the CBIC on March 13, 2025, is a minor adjustment to an older GST rule, specifically notification 02/2017. Essentially, it tweaks the conditions...

09/2025-Central Tax — Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force
Notification11 Feb 2025CBIC

GST Notification 09/2025: Making Key Changes to CGST Rules Live This notification, issued by the CBIC, is like a switch being flipped to activate certain updates made to the...

07/2025-Central Tax — Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025
Notification23 Jan 2025CBIC

This notification, issued by the CBIC on January 23, 2025, brings about some changes to the Central Goods and Services Tax (CGST) Rules. Think of it as a minor tune-up to the...

08/2025-Central Tax — Central Tax Notification for waiver of the late fee
Notification23 Jan 2025CBIC

This notification, issued by the CBIC on January 23, 2025, is good news for certain GST taxpayers who have been struggling to file their GSTR-4 returns (Annual Return for...

01/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
Notification10 Jan 2025CBIC

This notification, 01/2025-Central Tax, issued by the CBIC on January 10, 2025, is essentially a breather for taxpayers struggling to meet the usual deadlines for filing their...

02/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
Notification10 Jan 2025CBIC

This notification from the Central Board of Indirect Taxes and Customs (CBIC) is essentially a breather for certain GST registered taxpayers. It extends the deadline for filing...

03/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
Notification10 Jan 2025CBIC

This notification is essentially a breather for certain taxpayers struggling to meet the regular deadline for filing their GSTR-5 return for December 2024. GSTR-5 is the return...

04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024
Notification10 Jan 2025CBIC

Namaste TaxIntelHub readers! Today, let's decode GST Notification 04/2025-Central Tax, issued on January 10th, 2025. In essence, this notification brings good news for Input...

05/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
Notification10 Jan 2025CBIC

GST Notification 05/2025-Central Tax, issued on January 10th, 2025, by the CBIC, deals with extending the deadline for filing GSTR-7 for the month of December 2024....

06/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
Notification10 Jan 2025CBIC

GST Notification 06/2025-Central Tax, issued by the CBIC on January 10, 2025, is a straightforward extension of the deadline for filing GSTR-8 for the month of December 2024....

31/2024-Central Tax — Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
Notification13 Dec 2024CBIC

This notification, released on December 13, 2024, by the CBIC, is essentially about streamlining the process of handling GST show cause notices issued by officers from the...

30/2024-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal.
Notification10 Dec 2024CBIC

GST Notification 30/2024-Central Tax, issued on December 10, 2024, provides a much-needed extension for businesses located in Murshidabad district of West Bengal when it comes...

28/2024-Central Tax — Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI.
Notification27 Nov 2024CBIC

This notification, issued by the CBIC, essentially streamlines the process of resolving GST disputes when the Directorate General of GST Intelligence (DGGI) has issued a show...

29/2024-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur..
Notification27 Nov 2024CBIC

This notification, issued by the CBIC, is essentially a helping hand for businesses in Manipur struggling to file their GST returns. Specifically, it extends the deadline for...

27/2024-Central Tax — Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
Notification25 Nov 2024CBIC

GST Notification 27/2024-Central Tax, issued on November 25, 2024, essentially tweaks an older notification, 02/2017-Central Tax, which deals with the composition scheme under...

26/2024-Central Tax — Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand
Notification18 Nov 2024CBIC

This notification, issued by the CBIC (Central Board of Indirect Taxes and Customs), provides a small extension to the deadline for filing the GSTR-3B return for the month of...

24/2024 – Central tax — Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017
Notification09 Oct 2024CBIC

GST Notification 24/2024, issued by the CBIC on October 9th, 2024, basically tweaks an existing rule outlined in Notification No. 5/2017 from June 19th, 2017. This older...

25/2024 – Central tax — Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018
Notification09 Oct 2024CBIC

Notification 25/2024, issued on October 9th, 2024, is essentially a small but important tweak to an older notification, specifically Notification 50/2018 which deals with the...

20/2024 – Central tax — Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017
Notification08 Oct 2024CBIC

Notification 20/2024, issued by the CBIC on October 8, 2024, brings some changes to the Central Goods and Services Tax (CGST) Rules, 2017. Think of it as a small update to the...

21/2024 – Central tax — Seeks to notify date under sub-section (1) of Section 128A of CGST Act.
Notification08 Oct 2024CBIC

GST Notification 21/2024, issued by the CBIC on October 8, 2024, deals with extending the reduced late fee for delayed filing of certain GST returns. Specifically, it's acting...

22/2024 – Central tax — Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
Notification08 Oct 2024CBIC

This notification from the CBIC offers a streamlined way to fix GST demand orders that were incorrectly issued because of a misunderstanding of Section 16(4) of the CGST Act....

23/2024 – Central tax — Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
Notification08 Oct 2024CBIC

Hello readers! TaxIntelHub.com presents a simplified explanation of GST Notification 23/2024, issued by the CBIC on October 8, 2024. This notification brings welcome relief to...

18/2024-Central Tax — Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering
Notification30 Sep 2024CBIC

GST Notification 18/2024, issued by the CBIC on September 30, 2024, essentially designates the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) as the...

19/2024-Central Tax — Notification under Section 171 of CGST Act to provide for the sunset date.
Notification30 Sep 2024CBIC

This notification, issued by the CBIC on September 30, 2024, officially sets the "sunset date" for the anti-profiteering provisions under Section 171 of the CGST Act. Think of...

17/2024-Central Tax — Seeks to notify the provisions of Finance (No. 2) Act, 2024
Notification27 Sep 2024CBIC

This notification, issued by the CBIC, is essentially giving the green light to certain changes in the GST law that were already passed by Parliament in the Finance (No. 2)...

12/2024-Central Tax — Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
Notification10 Jul 2024CBIC

GST Notification 12/2024-Central Tax, issued on July 10, 2024, is essentially a housekeeping exercise aimed at refining certain aspects of the Central Goods and Services Tax...

13/2024-Central Tax — Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022.
Notification10 Jul 2024CBIC

Simply put, this notification, issued by the CBIC on July 10, 2024, cancels out a previous notification – Notification 27/2022-Central Tax dated December 26, 2022. So what did...

15/2024-Central Tax — Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018.
Notification10 Jul 2024CBIC

GST Notification 15/2024: Simplified Explanation GST Notification 15/2024, issued on July 10, 2024, is essentially a fine-tuning of an older notification, 52/2018, concerning...

10/2024-Central Tax — Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023
Notification29 May 2024CBIC

Basically, this notification amends an earlier notification (02/2017-CT) from 2017. That old notification had a clause that said the importer was responsible for paying GST on...

09/2024-Central Tax — Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024
Notification12 Apr 2024CBIC

GST notification 09/2024, released on April 12, 2024, by the Central Board of Indirect Taxes and Customs (CBIC), provides some breathing room for businesses when filing their...

08/2024-Central Tax — Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024
Notification10 Apr 2024CBIC

This notification is essentially a breather for businesses regarding a previous GST change. Remember Notification 04/2024, issued back in January? That notification dealt with...

07/2024-Central Tax — Seeks to provide waiver of interest for specified registered persons for specified tax periods
Notification08 Apr 2024CBIC

This GST notification, issued by the CBIC, offers a waiver on interest for certain GST-registered businesses who were late in filing their GSTR-3B returns for specific tax...

06/2024-Central Tax — Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
Notification22 Feb 2024CBIC

GST Notification 06/2024: Making Credit Easier for Businesses This notification, issued by the Central Board of Indirect Taxes and Customs (CBIC) on February 22, 2024, is all...

05/2024-Central Tax — Amendment in Notification No. 02/2017-CT dated 19th June, 2017.
Notification30 Jan 2024CBIC

GST Notification 05/2024-Central Tax, issued on January 30, 2024, brings an important change to how certain categories of taxpayers are handled under the Goods and Services Tax...

01/2024-Central Tax — Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.
Notification05 Jan 2024CBIC

GST Notification 01/2024-Central Tax, issued by the CBIC on January 5th, 2024, provides a welcome relief to businesses registered in specific districts of Tamil Nadu heavily...

02/2024-Central Tax — Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.
Notification05 Jan 2024CBIC

This notification provides a bit of relief to GST registered businesses in specific districts of Tamil Nadu. Basically, it extends the deadline for filing their annual GST...

03/2024-Central Tax — Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023
Notification05 Jan 2024CBIC

This notification simply cancels out or withdraws a previous notification, specifically Notification No. 30/2023-CT, which was issued on July 31st, 2023. Think of it like the...

04/2024-Central Tax — Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
Notification05 Jan 2024CBIC

GST Notification 04/2024, issued by the CBIC on January 5, 2024, introduces a special procedure specifically for businesses involved in manufacturing goods like pan masala,...

56/2023-Central Tax — Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
Notification28 Dec 2023CBIC

- Aim for high readability, as if speaking to a small business owner in India. Okay, let's break down GST Notification 56/2023. In simple terms, this notification from the...

55/2023-Central Tax — Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.
Notification20 Dec 2023CBIC

Today we're breaking down GST Notification 55/2023-Central Tax, issued on December 20th, 2023. This notification essentially grants a time extension for filing the GSTR-3B...

54/2023-Central Tax — Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.
Notification17 Nov 2023CBIC

Notification 54/2023, issued by the CBIC on November 17, 2023, essentially makes a change to an earlier rule regarding GST registration in Andhra Pradesh. Specifically, it...

53/2023-Central Tax — Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
Notification02 Nov 2023CBIC

GST notification 53/2023, issued on November 2nd, 2023, by the CBIC, is essentially a lifeline for taxpayers who missed the regular deadlines for filing appeals against GST...

Corrigendum 33

Corrigendum — Corrigendum to Notification No. 9/2025 – Central Tax (Rate) dated 17.09.2025
Notification18 Sep 2025CBIC

Alright, folks, let's break down this GST notification corrigendum. Essentially, this CBIC notification issued on September 18, 2025, is a correction to a previously issued...

Corrigendum — Corrigendum to Notification No. 9/2025 – Union Territory Tax (Rate) dated 17.09.2025
Notification18 Sep 2025CBIC

This corrigendum, issued on September 18, 2025, is basically a fancy way of saying "oops, we made a tiny mistake in our previous GST notification!" It's specifically addressing...

Corrigendum — Corrigendum to Notification No. 10/2025 – Integrated Tax (Rate) dated 17.09.2025
Notification18 Sep 2025CBIC

Corrigendum to GST Notification 10/2025: A Simple Explanation The Central Board of Indirect Taxes and Customs (CBIC) issued a slight correction, called a corrigendum, on...

Corrigendum — Corrigendum to Notification No. 10/2025 – Union Territory Tax (Rate) dated 17.09.2025
Notification18 Sep 2025CBIC

10/2025 – Union Territory Tax (Rate), specifically tailored for our TaxIntelHub.com audience: The Central Board of Indirect Taxes and Customs (CBIC) issued a small but...

Corrigendum — Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024
Circular25 Oct 2024CBIC

237/31/2024-GST dated October 15th, 2024, issued on October 25th, 2024. This corrigendum is essentially a "correction note" for the original circular, which dealt with certain...

Corrigendum — Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024
Notification05 Jan 2024CBIC

This notification, issued by the CBIC on January 5th, 2024, is essentially a correction to a previous notification (01/2024-Integrated Tax (Rate)) that was released just two...

Central Tax (Rate) 228

18/2025-Central Tax (Rate) — Seeks to amend notification No. 26/2018-Central Tax(Rate) dated 31.12.2018.
Rate Notification24 Oct 2025CBIC

Notification 18/2025-Central Tax (Rate), issued by the CBIC on October 24, 2025, is essentially an update to a previous notification, number 26/2018-Central Tax(Rate), dating...

09/2025-Central Tax (Rate) — Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, is a big one. Think of it as a complete overhaul of the GST rates for goods. Essentially, it replaces the very...

10/2025-Central Tax (Rate) — Seeks to supersede Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, is essentially a comprehensive update to the GST rates for various goods. Think of it as replacing an old price...

11/2025-Central Tax (Rate) — Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

Notification 11/2025, issued on September 17, 2025, is essentially a fine-tuning of the GST rates already in place. It amends Notification 3/2017, which is the original...

12/2025-Central Tax (Rate) — Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.
Rate Notification17 Sep 2025CBIC

GST Notification 12/2025-Central Tax (Rate), issued on September 17, 2025, is essentially a tweak to an older notification (8/2018) regarding GST rates on specific goods. Think...

13/2025-Central Tax (Rate) — Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC (Central Board of Indirect Taxes and Customs) on September 17, 2025, essentially tweaks an older notification, number 21/2018-Central Tax...

14/2025-Central Tax (Rate) — Seeks to notify GST rate for bricks.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, deals specifically with the Goods and Services Tax (GST) rate applicable to bricks. Essentially, it clarifies and...

15/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

Notification 15/2025-Central Tax (Rate) essentially tweaks the GST rates for certain services. It's an amendment to the original rate notification 11/2017, and it stems...

16/2025-Central Tax (Rate) — Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

GST Rate Changes Following the 56th GST Council Meeting: A Summary Notification 16/2025-Central Tax (Rate), issued by the CBIC on September 17, 2025, makes changes to the...

17/2025-Central Tax (Rate) — Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC, basically tweaks the GST rates on a few specific goods and services. It's all about putting into action the decisions made at the 56th...

01/2025-Central Tax (Rate) — Seeks to amend Notification no. 01/2017- Central Tax (Rate)
Rate Notification16 Jan 2025CBIC

This notification, issued by the CBIC on January 16, 2025, is essentially tweaking the GST rates on specific goods or services. It's an amendment to the original notification...

02/2025-Central Tax (Rate) — Seeks to amend Notification no. 02/2017- Central Tax (Rate)
Rate Notification16 Jan 2025CBIC

This notification is essentially a tweak to an older notification, specifically 02/2017-Central Tax (Rate), which originally laid out the GST rates for various goods. Think of...

03/2025-Central Tax (Rate) — Seeks to amend Notification no. 39/2017- Central Tax (Rate)
Rate Notification16 Jan 2025CBIC

This notification is basically making a change to an older notification, specifically Notification 39/2017- Central Tax (Rate). Think of it as an update or correction to...

04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate)
Rate Notification16 Jan 2025CBIC

GST Rate Notification 04/2025, issued by the CBIC on January 16, 2025, essentially tweaks an earlier rule, Notification 08/2018. Think of Notification 08/2018 as the original...

05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Rate Notification16 Jan 2025CBIC

Notification 05/2025-Central Tax (Rate), issued on January 16, 2025, is essentially an update to the existing GST rates for various goods and services. It modifies Notification...

06/2025-Central Tax (Rate) — Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Rate Notification16 Jan 2025CBIC

- Assume the reader is familiar with GST, but not legal jargon. Here's a simplified explanation of GST Notification 06/2025-Central Tax (Rate). This notification, issued by...

07/2025-Central Tax (Rate) — Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..
Rate Notification16 Jan 2025CBIC

This notification, issued by the CBIC on January 16, 2025, makes changes to the existing GST rates outlined in Notification No. 13/2017. It's essentially a fine-tuning exercise...

08/2025-Central Tax (Rate) — Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Rate Notification16 Jan 2025CBIC

This GST rate notification, numbered 08/2025-Central Tax (Rate) and issued on January 16, 2025, by the CBIC, is essentially a fine-tuning update to an older, more fundamental...

05/2024-Central Tax (Rate) — Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notification08 Oct 2024CBIC

This notification from the CBIC makes a small, but potentially important, change to the original GST rate rules established back in 2017 (Notification No. 1/2017-Central Tax...

06/2024-Central Tax (Rate) — Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017..
Rate Notification08 Oct 2024CBIC

This GST notification, issued on October 8th, 2024, by the CBIC, makes changes to an older notification – Notification No. 4/2017 – which originally laid out the GST rates for...

09/2024-Central Tax (Rate) — Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017
Rate Notification08 Oct 2024CBIC

This notification, issued by the CBIC on October 8th, 2024, makes changes to an earlier GST rate notification, specifically Notification No. 13/2017 from June 28th, 2017. Think...

08/2024-Central Tax (Rate) — Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
Rate Notification08 Oct 2024CBIC

GST Notification 08/2024, issued by the CBIC, primarily amends an older notification, 12/2017-Central Tax (Rate), which deals with concessional GST rates for specific services....

07/2024-Central Tax (Rate) — Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
Rate Notification08 Oct 2024CBIC

GST Rate Change: A Simplified Explanation of Notification 07/2024 This notification, issued by the CBIC on October 8, 2024, makes some changes to the GST rates applicable to...

02/2024-Central Tax (Rate) — Seeks to amend notification No. 1/2017- Central Tax (Rate)
Rate Notification12 Jul 2024CBIC

This notification, issued by the CBIC on July 12, 2024, tweaks the existing GST rates on certain goods. Think of it as a minor course correction to the main list of GST rates...

03/2024-Central Tax (Rate) — Seeks to amend notification No. 2/2017- Central Tax (Rate)
Rate Notification12 Jul 2024CBIC

This notification essentially makes a change to an earlier notification, No. 2/2017- Central Tax (Rate), which lists the GST rates applicable to different goods. Notification...

04/2024-Central Tax (Rate) — Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notification12 Jul 2024CBIC

This notification is essentially a small tweak to an existing GST rulebook, specifically Notification No. 12/2017, which deals with exemptions and concessional rates on certain...

11/2024-Central Tax — Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate
Notification30 May 2024CBIC

This notification, issued by the CBIC on May 30, 2024, is all about reorganizing which GST office will handle businesses in the newly formed Kotputli-Behror district....

01/2024-Central Tax (Rate) — Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
Rate Notification03 Jan 2024CBIC

This notification essentially tweaks the existing GST rates for specific goods, by amending the original rate notification, 01/2017. It specifically impacts the GST rates...

IGST (Rate) 189

09/2025- Integrated Tax (Rate) — Seeks to supersede Notification No. 1/2017- -Integrated Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

GST Rate Notification 09/2025- Integrated Tax (Rate), issued on September 17, 2025, by the CBIC, is a big one. Think of it as a completely new and updated rule book superseding...

10/2025- Integrated Tax (Rate) — Seeks to supersede Notification No. 2/2017- -Integrated Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

Notification 10/2025- Integrated Tax (Rate), issued by the CBIC on September 17, 2025, is essentially a comprehensive update to the existing GST rates for goods and services...

11/2025- Integrated Tax (Rate) — Seeks to amend Notification No. 3/2017- -Integrated Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

This notification essentially tweaks the existing GST rates on certain goods and services that are subject to the Integrated Goods and Services Tax (IGST). Think of it as a...

12/2025- Integrated Tax (Rate) — Seeks to amend Notification No. 9/2018- -Integrated Tax (Rate) dated 25.01.2018.
Rate Notification17 Sep 2025CBIC

Think of it as a tweak to existing GST rules about how certain goods and services involved in international trade are taxed under the Integrated Goods and Services Tax...

13/2025- Integrated Tax (Rate) — Seeks to amend Notification No. 22/2018- -Integrated Tax (Rate) dated 26.07.2018.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, makes changes to an earlier GST rate notification (22/2018) which dealt with Integrated Tax (IGST) rates on...

14/2025- Integrated Tax (Rate) — Seeks to notify GST rate for bricks.
Rate Notification17 Sep 2025CBIC

This notification from the CBIC clarifies the applicable GST rate for different types of bricks sold across state lines (inter-state supply). Basically, it spells out how much...

15/2025- Integrated Tax (Rate) — Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, basically tweaks the existing GST rates for a few specific goods and services. It's an update to Notification...

16/2025- Integrated Tax (Rate) — Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

GST Notification 16/2025, issued on September 17, 2025, by the CBIC, is essentially a housekeeping update to existing GST rates. It modifies the original notification 9/2017...

05/2024-Integrated Tax (Rate) — Seeks to amend Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017.
Rate Notification08 Oct 2024CBIC

In essence, this notification modifies the GST rates applicable to specific types of inter-state supplies of goods and services. Think of notification 1/2017 as the master list...

06/2024-Integrated Tax (Rate) — Seeks to amend Notification No. 4/2017- Integrated Tax (Rate) dated 28.06.2017.
Rate Notification08 Oct 2024CBIC

Notification 06/2024, issued on October 8th, 2024, by the CBIC, makes a change to an older notification (Notification No. 4/2017) which deals with the GST rates applicable to...

233/27/2024-GST — Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
Circular11 Sep 2024CBIC

GST circular 233/27/2024-GST addresses a specific situation faced by exporters who claimed IGST refunds on their exports, but at the same time, had imported certain raw...

02/2024-Integrated Tax (Rate) — Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
Rate Notification12 Jul 2024CBIC

This notification, issued by the CBIC on July 12, 2024, makes changes to the existing GST rates for certain goods. Specifically, it amends notification No. 1/2017-Integrated...

03/2024-Integrated Tax (Rate) — Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Rate Notification12 Jul 2024CBIC

GST Notification 03/2024-Integrated Tax (Rate), issued on July 12, 2024, is a minor tweak to a previous GST rate notification (02/2017). Essentially, it corrects a typo in the...

04/2024-Integrated Tax (Rate) — Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017.
Rate Notification12 Jul 2024CBIC

GST Notification 04/2024-Integrated Tax (Rate), issued on July 12, 2024, makes a change to an existing rule regarding Integrated Goods and Services Tax (IGST) rates....

226/20/2024-GST — Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
Circular11 Jul 2024CBIC

This new circular addresses a common issue faced by exporters: what happens when the price of goods you've already exported goes up, requiring you to pay additional IGST later?...

01/2024- Integrated Tax — Seeks to amend Notification No. 02/2018-Integrated Tax, dated 20.09.2018.
Notification10 Jul 2024CBIC

Alright, folks, let's break down GST Notification 01/2024- Integrated Tax, which is all about tweaking an older notification (02/2018-Integrated Tax) related to Integrated...

01/2024-Integrated Tax (Rate) — Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
Rate Notification03 Jan 2024CBIC

This notification, issued by the CBIC on January 3rd, 2024, is essentially a small but important tweak to the existing GST rules outlined in Notification No. 01/2017-...

UTGST (Rate) 179

18/2025-Union Territory Tax (Rate) — Seeks to amend notification No. 26/2018-Union Territory Tax(Rate) dated 31.12.2018
Rate Notification24 Oct 2025CBIC

Simply put, this notification changes the existing GST rates on specific services provided by the government, specifically, it's amending the original notification 26/2018 that...

09/2025-Union Territory Tax (Rate) — Seeks to supersede Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

This notification is essentially a comprehensive rate update for goods and services supplied within Union Territories (UTs). Think of it as replacing an old price list...

10/2025-Union Territory Tax (Rate) — Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

This notification is a big update for businesses operating in Union Territories. It's essentially replacing an older notification from 2017, specifically Notification No....

11/2025-Union Territory Tax (Rate) — Seeks to amend Notification No. 3/2017- Union Territory Tax (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

Notification 11/2025-Union Territory Tax (Rate), issued on September 17, 2025, makes some changes to an earlier notification, 3/2017, which deals with GST rates specifically...

12/2025-Union Territory Tax (Rate) — Seeks to amend Notification No. 8/2018- Union Territory Tax (Rate) dated 25.01.2018.
Rate Notification17 Sep 2025CBIC

This notification, 12/2025-Union Territory Tax (Rate), is essentially a tweak to an older GST rule regarding certain services provided within Union Territories. Think of it as...

13/2025-Union Territory Tax (Rate) — Seeks to amend Notification No. 21/2018- Union Territory Tax (Rate) dated 26.07.2018.
Rate Notification17 Sep 2025CBIC

Alright, let's break down GST Rate Notification 13/2025-Union Territory Tax (Rate) issued on September 17, 2025. Basically, this notification is a tweak to an existing one,...

14/2025-Union Territory Tax (Rate) — Seeks to notify GST rate for bricks.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, primarily deals with the Goods and Services Tax (GST) rate applicable to bricks within Union Territories. Simply...

15/2025-Union Territory Tax (Rate) — Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, essentially tweaks the existing GST rates on certain goods and services within Union Territories. It specifically...

16/2025-Union Territory Tax (Rate) — Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, is all about making changes to the existing GST rates on certain goods and services within Union Territories....

17/2025-Union Territory Tax (Rate) — Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Rate Notification17 Sep 2025CBIC

This notification, issued by the CBIC on September 17, 2025, is essentially housekeeping stemming from decisions made during the 56th GST Council meeting. Think of it as a set...

05/2024-Union territory Tax (Rate) — Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017.
Rate Notification08 Oct 2024CBIC

This notification, issued by the CBIC on October 8, 2024, is essentially a tweak to the existing GST rates for specific services within Union Territories. Think of it as a...

06/2024-Union territory Tax (Rate) — Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate) dated 28.06.2017.
Rate Notification08 Oct 2024CBIC

This GST notification, issued by the CBIC on October 8th, 2024, makes some changes to an earlier notification – Notification No. 4/2017- Union Territory Tax (Rate) dated June...

08/2024-Union territory Tax (Rate) — Seeks to amend Notification No.12/2017-Union Territory Tax (Rate) dated 28.06.2017
Rate Notification08 Oct 2024CBIC

GST Rate Notification 08/2024-Union Territory Tax (Rate), issued on October 8, 2024, is essentially a tweak to an existing notification (12/2017) related to GST rates in Union...

07/2024-Union territory Tax (Rate) — Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017
Rate Notification08 Oct 2024CBIC

Think of it as a fine-tuning of the existing GST rules, specifically in relation to Union Territories. This notification, issued by the CBIC on October 8th, 2024, amends the...

02/2024-Union Territory Tax (Rate) — Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)
Rate Notification12 Jul 2024CBIC

This notification, issued by the CBIC on July 12, 2024, is essentially a fine-tuning update to an existing GST rate notification (1/2017- Union Territory Tax (Rate)). Think of...

03/2024-Union Territory Tax (Rate) — Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)
Rate Notification12 Jul 2024CBIC

This notification, issued by the CBIC on July 12, 2024, is all about making some tweaks to the GST rates applicable in Union Territories. Specifically, it amends notification...

01/2024-Union Territory Tax (Rate) — Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.
Rate Notification03 Jan 2024CBIC

This notification, issued on January 3rd, 2024, by the CBIC, makes changes to an existing GST rate notification (01/2017-Union Territory Tax (Rate) issued back in June 2017)....

RoD Order 13

Other GST 207

254/11/2025-GST — Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
Circular27 Oct 2025CBIC

This GST circular, issued by the CBIC on October 27, 2025, clarifies who is responsible for handling specific actions related to GST disputes and penalties. Basically, it...

253/10/2025-GST — Regarding withdrawal of circular No. 212/6/2024-GST.
Circular01 Oct 2025CBIC

Simply put, this new circular cancels out and makes Circular 212/6/2024-GST obsolete. It's like pressing the undo button on a previous instruction. Circular 212/6/2024-GST...

252/09/2025-GST — Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
Circular23 Sep 2025CBIC

This circular, issued by the CBIC, deals with how GST officers will communicate with taxpayers. Basically, it makes official something that's been encouraged for a while: all...

251/08/2025-GST — Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
Circular12 Sep 2025CBIC

This circular, issued by the CBIC on September 12, 2025, aims to clarify how GST applies to discounts given after a sale has already happened – often called post-sale...

250/07/2025-GST — Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
Circular24 Jun 2025CBIC

This circular clarifies who you should appeal to if you disagree with an order issued by a Common Adjudicating Authority (CAA). Remember those show cause notices (SCNs) issued...

248/05/2025-GST — Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Circular27 Mar 2025CBIC

The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 248/05/2025-GST on March 27, 2025, to clarify several practical problems arising from Section 128A of the...

247/04/2025-GST — 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.
Circular14 Feb 2025CBIC

This circular, issued by the CBIC on February 14, 2025, clarifies how Goods and Services Tax (GST) applies to various goods, based on decisions made during the 55th GST Council...

246/03/2025-GST — Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
Circular30 Jan 2025CBIC

The CBIC has issued Circular 246/03/2025-GST to clarify the applicability of late fees for delays in filing FORM GSTR-9C, which is the reconciliation statement that taxpayers...

244/01/2025-GST — 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.
Circular28 Jan 2025CBIC

GST on Co-Insurance and Re-insurance Commissions: CBIC Clarifies the Rules CBIC circular 244/01/2025-GST issued on January 28, 2025, provides much-needed clarity on how Goods...

245/02/2025-GST — Clarifications regarding applicability of GST on certain services.
Circular28 Jan 2025CBIC

This circular aims to clarify how GST applies to a few specific types of services, addressing some common confusions faced by businesses. Think of it as a guide to make sure...

242/36/2024-GST — Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
Circular31 Dec 2024CBIC

This circular, released by the CBIC on December 31, 2024, clarifies how to determine the "place of supply" for online services when the service provider is located in India and...

243/37/2024-GST — Clarification on various issues pertaining to GST treatment of vouchers
Circular31 Dec 2024CBIC

The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 243/37/2024-GST on December 31, 2024, to clarify the GST treatment of vouchers. This circular addresses...

239/33/2024--GST — Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg.
Circular04 Dec 2024CBIC

GST Circular 239/33/2024: Clarification on Tax Officer Authority for Demand and Recovery The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 239/33/2024 on...

237/31/2024-GST — Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
Circular15 Oct 2024CBIC

This circular, issued by the CBIC on October 15, 2024, clarifies some confusion surrounding Section 16, subsections (5) and (6) of the CGST Act, 2017. These sections deal with...

238/32/2024-GST — Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Circular15 Oct 2024CBIC

This circular, issued by the CBIC on October 15, 2024, essentially provides much-needed clarity on how penalties are waived or reduced when taxpayers voluntarily disclose...

234/28/2024-GST — Clarifications regarding applicability of GST on certain services
Circular11 Oct 2024CBIC

This circular clarifies how GST applies to some tricky service scenarios that have been causing confusion in the industry. Think of it as the government trying to iron out...

235/29/2024-GST — Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi
Circular11 Oct 2024CBIC

GST Circular 235/29/2024-GST, issued on October 11, 2024, from the CBIC clarifies GST rates and classifications for certain goods following the 54th GST Council meeting held on...

236/30/2024-GST — Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
Circular11 Oct 2024CBIC

The circular aims to clarify exactly what this phrase means, especially when businesses are selling goods or assets in their current condition and location. Essentially, the...

230/24/2024-GST — Clarification in respect of advertising services provided to foreign clients.
Circular11 Sep 2024CBIC

This circular, issued by the CBIC on September 11, 2024, clarifies how GST applies to advertising services provided by Indian companies to clients located outside of India....

232/26/2024-GST — Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
Circular11 Sep 2024CBIC

This circular addresses a common question about Goods and Services Tax (GST) for Indian data hosting companies. Specifically, it clarifies where the supply of data hosting...

228/22/2024-GST — Clarifications regarding applicability of GST on certain services -reg.
Circular15 Jul 2024CBIC

The Central Board of Indirect Taxes and Customs (CBIC) issued circular 228/22/2024-GST on July 15, 2024, to clarify how Goods and Services Tax (GST) applies to specific types...

229/23/2024-GST — Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.
Circular15 Jul 2024CBIC

GST Circular 229/23/2024-GST, issued by the CBIC on July 15, 2024, provides much-needed clarity on the GST rates and classification of specific goods, based on the decisions...

224/18/2024-GST — Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
Circular11 Jul 2024CBIC

This GST circular, released by the CBIC, addresses a common problem: what happens when a taxpayer loses their first appeal against a GST demand but the GST Appellate Tribunal...

225/19/2024-GST — Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
Circular11 Jul 2024CBIC

GST Circular 225/19/2024-GST addresses the often-confusing issue of how Goods and Services Tax (GST) applies when a company provides a "corporate guarantee" to its related...

223/17/2024-GST — Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circular10 Jul 2024CBIC

This circular updates who the "proper officer" is for certain GST functions – specifically, anything related to GST registration and the composition scheme. It's essentially an...

222/16/2024-GST — Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
Circular26 Jun 2024CBIC

GST on Telecom Spectrum: Clarification on Instalment Payments The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 222/16/2024-GST on June 26, 2024, to...

221/15/2024-GST — Time of supply on Annuity Payments under HAM Projects
Circular26 Jun 2024CBIC

GST circular 221/15/2024-GST clarifies the time of supply for Goods and Services Tax (GST) purposes specifically concerning annuity payments received by developers involved in...

220/14/2024-GST — Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Circular26 Jun 2024CBIC

This circular clarifies where the GST will be levied when Indian banks provide custodial services to FPIs. Custodial services basically involve safekeeping of securities like...

218/12/2024-GST — Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
Circular26 Jun 2024CBIC

This circular clarifies how GST applies when an overseas affiliate provides a loan to its Indian affiliate, or when any person gives a loan to a related party. The main point...

217/11/2024-GST — Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.
Circular26 Jun 2024CBIC

Circular 217/11/2024-GST clarifies the rules around Input Tax Credit (ITC) for insurance companies when they reimburse policyholders for car repairs under motor insurance...

215/09/2024-GST — Clarification on taxability of wreck and salvage values in motor insurance claims.
Circular26 Jun 2024CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular 215/09/2024-GST to clarify how GST applies to the sale of salvaged or wrecked vehicle parts in motor...

213/07/2024-GST — Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
Circular26 Jun 2024CBIC

This circular clarifies whether GST applies when a company gives its employees shares or securities as part of their compensation package. Essentially, the government is saying...

212/06/2024-GST — Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers
Circular26 Jun 2024CBIC

This new circular, issued by the CBIC, clarifies how suppliers can prove they've met the conditions to get a deduction in the taxable value of goods or services when passing on...

211/05/2024-GST — Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
Circular26 Jun 2024CBIC

This new GST circular from the CBIC clarifies the deadline for claiming Input Tax Credit (ITC) on GST paid under Reverse Charge Mechanism (RCM) on supplies received from...

208/02/2024-GST — Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
Circular26 Jun 2024CBIC

This circular, released on June 26, 2024, provides clarifications on some sticky points regarding the special GST procedure applicable to manufacturers of certain specified...

207/01/2024-GST — Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
Circular26 Jun 2024CBIC

Essentially, this circular sets minimum monetary thresholds for the GST department to file appeals or applications before the Goods and Services Tax Appellate Tribunal (GSTAT),...

206/18/2023-GST — Clarifications regarding applicability of GST on certain services.
Circular31 Oct 2023CBIC

This circular aims to clarify how GST applies to a few specific types of services that have been causing confusion for businesses. Basically, the government wants to ensure...

Compensation Cess (Rate) 21

02/2025-Compensation Cess (Rate) — Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017.
Rate Notification17 Sep 2025CBIC

GST Compensation Cess Rates Tweaked for Certain Vehicles: A Summary of Notification 02/2025 Notification 02/2025-Compensation Cess (Rate), issued on September 17, 2025, by the...

01/2025-Compensation Cess (Rate) — Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
Rate Notification16 Jan 2025CBIC

This new notification, 01/2025-Compensation Cess (Rate), issued by the CBIC on January 16, 2025, introduces a reduced GST Compensation Cess rate of just 0.1% on specific...

01/2024-Compensation Cess (Rate) — Seeks to provide exemption from Compensation Cess on supplies under heading 2202 by URCs to authorised customers.
Rate Notification12 Jul 2024CBIC

Alright, here’s a plain-English explanation of Notification 01/2024-Compensation Cess (Rate): This notification, issued by the CBIC on July 12, 2024, basically gives a break...

UTGST 51

240/34/2024-GST — 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
Circular31 Dec 2024CBIC

GST Circular 240/34/2024: ITC for E-commerce Operators under Section 9(5) Explained This GST circular clarifies how e-commerce operators (ECOs) can claim Input Tax Credit...

241/35/2024-GST — 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
Circular31 Dec 2024CBIC

GST Circular 241/35/2024-GST, issued by the CBIC, provides clarity on claiming Input Tax Credit (ITC) when goods are delivered by the supplier to their own place of business...

231/25/2024-GST — Clarification on availability of input tax credit in respect of demo vehicles.
Circular11 Sep 2024CBIC

This circular, issued by the CBIC, addresses a long-standing confusion about whether GST paid on vehicles used as demos by car dealerships and manufacturers can be claimed as...

01/2024-Union Territory Tax — Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018.
Notification10 Jul 2024CBIC

This notification, issued by the CBIC, makes a tweak to an existing rule, Notification No. 12/2018-Union Territory Tax, which deals with how Union Territory GST (UTGST) is...

219/13/2024-GST — Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017
Circular26 Jun 2024CBIC

GST on Optical Fiber Cable Infrastructure: Clarification on Input Tax Credit The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular 219/13/2024-GST on June...

216/10/2024-GST — Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023
Circular26 Jun 2024CBIC

Let's break down the recently issued GST Circular 216/10/2024-GST on warranty and extended warranty, a follow-up to Circular 195 issued last year. This circular clarifies the...

214/08/2024-GST — Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value
Circular26 Jun 2024CBIC

GST Circular 214/08/2024-GST, issued on June 26, 2024, clarifies how businesses should handle GST input tax credit (ITC) on life insurance premiums paid for their employees,...

210/04/2024-GST — Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.
Circular26 Jun 2024CBIC

This circular, released on June 26, 2024, clarifies how GST is to be calculated when an Indian company (the recipient) imports services from its parent company or another...

Compensation Cess 11

227/21/2024-GST — Processing of refund applications filed by Canteen Stores Department (CSD).
Circular11 Jul 2024CBIC

This circular provides clarification on how GST officers should handle refund claims filed by the Canteen Stores Department (CSD). Basically, it aims to streamline and...

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