GST Section (Circular) 2023-24 Back

Circular  No 

Date

Subject

2324026 08-11-2023 Clarification regarding applicability of GST on certain services-reg.
2324025 08-11-2023 Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7the October, 2023-reg.
2324023 16-10-2023 REGARDING REVERSAL OF I.T.C
2324019 07-08-2023 CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICES
2324018 07-08-2023 CLARIFICATION REGARDING GST RATES AND CLASSIFICATION OF CERTAIN GOODS BASED ON THE RECOMMENDATIONS OF THE GST COUNCIL IN ITS 50TH MEETING HELD ON 11TH JULY, 2023–REG.
2324017 07-08-2023 CLARIFICATION REGARDING TAXABILITY OF SERVICES PROVIDED BY AN OFFICE OF AN ORGANISATION IN ONE STATE TO THE OFFICE OF THAT ORGANISATION IN ANOTHER STATE, BOTH BEING DISTINCT PERSONS.
2324016 07-08-2023 CLARIFICATION ON ISSUE PERTAINING TO E-INVOICE.
2324015 07-08-2023 CLARIFICATION ON REFUND RELATED ISSUES.
2324014 07-08-2023 CLARIFICATION ON TAXABILITY OF SHARES HELD IN A SUBSIDIARY COMPANY BY THE HOLDING COMPANY.
2324013 07-08-2023 CLARIFICATION ON AVAILABILITY OF ITC IN RESPECT OF WARRANTY REPLACEMENT OF PARTS AND REPAIR SERVICES DURING WARRANTY PERIOD.
2324012 07-08-2023 CLARIFICATION ON TCS LIABILITY UNDER SEC 52 OF THE UPGST ACT, 2017 IN CASE OF MULTIPLE E-COMMERCE OPERATORS IN ONE TRANSACTION.
2324011 07-08-2023 CLARIFICATION TO DEAL WITH DIFFERENCE IN INPUT TAX CREDIT (ITC) AVAILED IN FORM GSTR-3B AS COMPARED TO THAT DETAILED IN FORM GSTR-2A FOR THE PERIOD 01.04.2019 TO 31.12.2021.
2324010 07-08-2023 CLARIFICATION ON CHARGING OF INTEREST UNDER SECTION 50(3) OF THE UPGST ACT, 2017, IN CASES OF WRONG AVAILMENT OF IGST CREDIT AND REVERSAL THEREOF.
2324008 23-06-2023 REGARDING GUIDELINES FOR PROCESSING OF APPLICATIONS FOR REGISTRATION
2324006 17-05-2023 REGARDING NOTICES GENERATED UNDER ONLINE RETURN SECRUTINY MODULE
2324004 08-05-2023 REGARDING GUIDELINES FOR SPECIAL ALL-INDIA DRIVE AGAINST FAKE REGISTRATIONS
2324001 06-04-2023 CLARIFICATION REGARDING GST AND CLASSIFICATION OF "Rab"