INSTRUCTION NO.1/2023-24-GST (INV.) [F.NO. GST/INV/INSTRUCT… GUIDELINES FOR CGST FIELD FORMATIONS IN MAINTAINING EASE OF DOING BUSINESS WHILE ENGAGING IN INVESTIGATION WITH REGULAR TAXPAYERS INSTRUCTION NO.1/2023-24-GST (INV.) [F.NO. GST/INV/INSTRUCTIONS/2023-24], DATED 30-3-2024 The undersigned is directed to say that the matter of CGST field formations following a uniform procedure in undertaking enforcement activities, …
INSTRUCTION NO. 1/2024- GST [F.NO. CBIC-20016/9/2024-GST/583… GUIDELINES FOR INITIATION OF RECOVERY PROCEEDINGS BEFORE THREE MONTHS FROM THE DATE OF SERVICE OF DEMAND ORDER INSTRUCTION NO. 1/2024- GST [F.NO. CBIC-20016/9/2024-GST/583], DATED 30-5-2024 Attention is invited to sub-section (1) of section 79 of the Central Goods and Services Tax Act, 2017 (hereinafter referred …
PRESS RELEASE GROSS GST REVENUE COLLECTION IN MAY 2024 STANDS AT Rs. 1.73 LAKH CRORE; RECORDS 10% Y-O-Y GROWTH Rs. 3.83 LAKH CRORE GROSS GST REVENUE COLLECTION IN FY 2024-25 (TILL MAY 2024) RECORDS 11.3% Y-O-Y GROWTH NET REVENUE (AFTER REFUNDS) GROWS 11.6% IN FY 2024-25 (TILL MAY 2024) DOMESTIC …
CIRCULAR NO. 207/1/2024-GST [F. NO. CBIC-20001/4/2024-GST], SECTION 120 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – APPEAL NOT TO BE FILED IN CERTAIN CASES – REDUCTION OF GOVERNMENT LITIGATION – FIXING MONETARY LIMITS FOR FILING APPEALS- OR APPLICATIONS BY THE DEPARTMENT BEFORE GSTAT, HIGH COURTS AND SUPREME COURT …
CIRCULAR NO. 208/2/2024-GST [F.NO. CBIC-20001/4/2024-GST] SECTION 148 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SPECIAL PROCEDURE FOR CERTAIN PROCESSES – CLARIFICATIONS ON VARIOUS ISSUES PERTAINING TO SPECIAL PROCEDURE FOR MANUFACTURERS OF THE SPECIFIED COMMODITIES AS PER NOTIFICATION NO. 4/2024 – CENTRAL TAX, DATED 5-1-2024 CIRCULAR NO. 208/2/2024-GST …
CIRCULAR NO. 210/4/2024-GST [F. NO. CBIC- 20001/4/2024-GST], SECTION 7, READ WITH SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS ELIGIBLE TO FULL INPUT TAX CREDIT …
CIRCULAR NO. 211/5/2024-GST [F. NO. CBIC-20001/4/2024-GST], SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – CLARIFICATION ON TIME LIMIT UNDER SUB-SECTION (4) OF SAID SECTION IN RESPECT OF RCM SUPPLIES RECEIVED FROM UNREGISTERED PERSONS CIRCULAR NO. 211/5/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 26-6-2024 Representations have been received from trade …
CIRCULAR NO. 212/6/2024-GST [F.NO. CBIC-20001/4/2024-GST], SECTION 15 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – VALUE OF TAXABLE SUPPLY – MECHANISM FOR PROVIDING EVIDENCE OF COMPLIANCE OF CONDITIONS OF SECTION 15(3)(b)(ii) BY SUPPLIERS CIRCULAR NO. 212/6/2024-GST [F.NO. CBIC-20001/4/2024-GST], DATED 26-6-2024 In cases where the discounts are offered by the …
CIRCULAR NO. 213/07/2024-GST [F. NO. CBIC-20001/4/2024-GST] SECTION 7, READ WITH SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON THE TAXABILITY OF ESOP/ESPP/RSU PROVIDED BY A COMPANY TO ITS EMPLOYEES THROUGH ITS OVERSEAS HOLDING COMPANY CIRCULAR NO. 213/07/2024-GST [F. NO. …
CIRCULAR NO. 214/8/2024-GST [F.NO. CBIC-20001/4/2024-GST], SECTION 15 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – VALUE OF TAXABLE SUPPLY – CLARIFICATION ON REQUIREMENT OF REVERSAL OF INPUT TAX CREDIT IN RESPECT OF PORTION OF PREMIUM FOR LIFE INSURANCE POLICIES WHICH IS NOT INCLUDED IN TAXABLE VALUE CIRCULAR NO. …
