CBIC / GST circulars 2024

Clarification on ITC Availed by ECOs for Section 9(5) Services

Electronic commerce operators do not need to reverse input tax credit proportionally under section 17(1) or section 17(2) of the Central Goods and Services Tax Act for services…

Clarification on Input Tax Credit under Ex-Works Contract

This circular clarifies the availability of input tax credit under clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 for goods delivered…

Clarification on place of supply for online services to unregistered recipients

Suppliers of online services, online money gaming, and OIDAR services to unregistered recipients must record the State name of the recipient on the tax invoice regardless of the…

Clarification on GST Treatment of Vouchers

Transactions in vouchers are not a supply of goods or services under the Central Goods and Services Tax Act, 2017, regardless of whether the voucher is a Reserve Bank of India…

Enabling Voluntary Payment electronically on ICEGATE e-payment Platform

The Central Board of Indirect Taxes and Customs enables electronic collection of Voluntary or Self-Initiated Payments on the ICEGATE e-Payment Platform to replace manual TR-6…

239/33/2024--GST : 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 Goods and Services Tax Act, 2017'–reg.

Implementation of Automation in Customs IGCR Rules 2022

The Central Board of Indirect Taxes and Customs permits importers who face difficulties with electronic filing to submit their IGCR-3 monthly statement manually before…

26/2024 : Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg..

Mandatory Additional Qualifiers in Import Declarations for Coal

Importers must declare mandatory additional qualifiers in import declarations for coking and non-coking coal starting on 15.12.2024.

Classification of Clear Float Glass under Customs Tariff

The Central Board of Indirect Taxes and Customs clarifies that clear float glass with only a default tin layer on one side falls under tariff item 7005 29 90.

Insurance Amount and Bond Value for CCSPs and Bond Validity

The Central Board of Indirect Taxes and Customs reduces the insurance calculation period and custodian bond value for Customs Cargo Service Providers from ten days to five days.

Mandatory Additional Qualifiers for Synthetic and Reconstructed Diamonds

Importers and exporters must declare mandatory additional qualifiers for synthetic or reconstructed diamonds in import and export declarations.

Corrigendum to Circular No. 237/31/2024-GST on Refunds

The Central Board of Indirect Taxes and Customs issues a corrigendum to Circular No. 237/31/2024-GST.

237/31/2024-GST : Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.

238/32/2024-GST : Clarification of various doubts related to Section 128A of the CGST Act, 2017.

Clarifications on GST Applicability for Various Services

This circular clarifies the Goods and Services Tax applicability for several services based on the recommendations of the Goods and Services Tax Council.

235/29/2024-GST : Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi

Clarification on As Is Where Is Basis for GST Regularization

This circular clarifies the scope of regularization on an as is or as is, where is basis under Goods and Services Tax circulars.

20/2024 : No Circular having No. 20/2024-Customs has been issued

Digitization of Customs Bonded Warehouse Procedures on ICEGATE

The Central Board of Indirect Taxes and Customs has introduced a Warehouse Module on ICEGATE to digitize customs bonded warehouse procedures.