Circulars

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Clarifications regarding applicability of GST on certain services

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.

Clarification on various issues pertaining to GST treatment of vouchers

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

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

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

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'

Clarification of various doubts related to Section 128A of the CGST Act, 2017

Clarifies the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.