CBIC / GST circulars 2024

Every CBIC / GST circular issued during 2024, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

64 circulars published in 2024 · latest 03 Sept 2026

CBIC / GST circulars 2024

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240/34/2024-GST : Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform

241/35/2024-GST : Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract

242/36/2024-GST : Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

243/37/2024-GST : Clarification on various issues pertaining to GST treatment of vouchers

27/2024 : Enabling Voluntary Payment electronically on ICEGATE e-payment Platform

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.

25/2024 : Implementation of automation in the Customs Import of Goods at Concessional Rate of Duty or for Specified End Use Rules, 2022 – reg.

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

24/2024 : Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024 – reg.

23/2024 : Classification of Clear Float Glass – reg.

22/2024 : Clarification on Insurance Amount and Bond Value for CCSPs and validity of Bond for AEO-LO.

21/2024 : Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds w.e.f 01.12.2024 – reg.

Corrigendum : Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024

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.

234/28/2024-GST : Clarifications regarding applicability of GST on certain services

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

236/30/2024-GST : Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

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

19/2024 : Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly Returns - reg.

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CBIC / GST circulars 2024

CBIC / GST circulars 2024 results

Older

240/34/2024-GST : Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform

241/35/2024-GST : Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract

242/36/2024-GST : Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

243/37/2024-GST : Clarification on various issues pertaining to GST treatment of vouchers

27/2024 : Enabling Voluntary Payment electronically on ICEGATE e-payment Platform

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.

25/2024 : Implementation of automation in the Customs Import of Goods at Concessional Rate of Duty or for Specified End Use Rules, 2022 – reg.

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

24/2024 : Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024 – reg.

23/2024 : Classification of Clear Float Glass – reg.

22/2024 : Clarification on Insurance Amount and Bond Value for CCSPs and validity of Bond for AEO-LO.

21/2024 : Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds w.e.f 01.12.2024 – reg.

Corrigendum : Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024

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.

234/28/2024-GST : Clarifications regarding applicability of GST on certain services

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

236/30/2024-GST : Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

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

19/2024 : Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly Returns - reg.

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