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Circular No. 222/16/2024-GST: Time of Supply for Spectrum Usage Services

CIRCULAR NO. 222/16/2024-GST [F.NO. CBIC-20001/4/2024-GST] SECTION 13 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – TIME OF SUPPLY OF SERVICES – CLARIFICATION ON TIME OF SUPPLY OF SERVICES OF SPECTRUM USAGE AND OTHER SIMILAR SERVICES UNDER GST CIRCULAR NO. 222/16/2024-GST [F.NO. CBIC-20001/4/2024-GST], DATED 26-6-2024 Representations have been received from …

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CIRCULAR NO. 223/17/2024-GST [F. NO. 20016/19/2024-GST] SECTION 5, READ WITH SECTIONS 27 AND 30 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – OFFICER – POWERS OF – AMENDMENT IN CIRCULAR NO. 1/1//2017 IN RESPECT OF PROPER OFFICER FOR PROVISIONS RELATING TO REGISTRATION AND COMPOSITION LEVY UNDER SAID ACT OR RULES MADE THEREUNDER CIRCULAR NO. 223/17/2024-GST [F. NO. 20016/19/2024-GST], DATED 10-7-2024 Attention is invited to Circular no. 1/1/2017-CT, dated 26-6-2017 vide which functions of proper officer under various sections of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) relating to Registration and Composition levy under the CGST Act or rules made thereunder were assigned to various officers of the Central Tax. 1.2 Consequent to the shifting of the GST back office operations of Central Board of Indirect Tax & Customs from ACES-GST to GSTN BO, it has now been decided by the Board that the functions of proper officer in relation to section 30 & Proviso to sub-section (1) of section 27 of CGST Act, as well as rule 6, rule 23 & rule 25 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”) may be assigned to Superintendent of Central Tax instead of Assistant or Deputy Commissioners of Central Tax or Assistant or Deputy Directors of Central Tax. 1.3 Accordingly, the table in Circular no. 1/1/2017-CT, dated 26-6-2017 may be substituted by the following table: – TABLE Serial Number Designation of the Officer Functions under section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder (1) (2) (3) 1. Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax i. Sub-section (5) of section 10 2. Superintendent of Central Tax i. Sub-section (8) of section 25 ii. Proviso to sub-section (1) of section 27 iii. Section 28 iv. Section 29 v. Section 30 vi. Rule 6 vii. Rule 9 viii. Rule 10 ix. Rule 12 x. Rule 16 xi. Rule 17 xii. Rule 19 xiii. Rule 22 xiv. Rule 23 xv. Rule 24 xvi. Rule 25 2. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 3. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

CIRCULAR NO. 223/17/2024-GST [F. NO. 20016/19/2024-GST] SECTION 5, READ WITH SECTIONS 27 AND 30 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – OFFICER – POWERS OF – AMENDMENT IN CIRCULAR NO. 1/1//2017 IN RESPECT OF PROPER OFFICER FOR PROVISIONS RELATING TO REGISTRATION AND COMPOSITION LEVY UNDER SAID ACT …

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Circular No. 224/18/2024-GST: Guidelines for Recovery of Outstanding Dues

CIRCULAR NO. 224/18/2024 – GST [CBIC-20001/4/2024-GST] SECTION 78 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RECOVERY PROCEEDINGS – INITIATION OF – GUIDELINES FOR RECOVERY OF OUTSTANDING DUES, IN CASES WHEREIN FIRST APPEAL HAS BEEN DISPOSED OF, TILL APPELLATE TRIBUNAL COMES INTO OPERATION CIRCULAR NO. 224/18/2024 – GST …

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Circular No. 225/19/2024-GST: Taxability and Valuation of Corporate Guarantees

CIRCULAR NO. 225/19/2024-GST [F. NO. CBIC-20001/4/2024 – GST… SECTION 15 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – TAXABLE SUPPLY – VALUE OF – CLARIFICATION ON VARIOUS ISSUES PERTAINING TO TAXABILITY AND VALUATION OF SUPPLY OF SERVICES OF PROVIDING CORPORATE GUARANTEE BETWEEN RELATED PERSONS CIRCULAR NO. 225/19/2024-GST [F. …

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