Circulars

Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder– reg.

Withdrawal of Circular No. 212/6/2024-GST on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) - CGST by the supplier

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

Clarification on various doubts related to treatment of secondary or post-sale discounts under 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

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

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

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

Clarifications regarding applicability of GST on certain services