Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg. Click to download

Clarifications regarding applicability of GST on certain services. Click to download

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…

Clarification on various issues pertaining to GST treatment of vouchers Click to download

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

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…

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…

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…

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 Click to download

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