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 24 Jul 2026

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CBIC-GST30 Dec 2024Circular

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

CBIC-GST30 Dec 2024Circular

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

CBIC-GST30 Dec 2024Circular

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

CBIC-GST30 Dec 2024Circular

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

CBIC-GST22 Dec 2024Circular

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

CBIC-GST03 Dec 2024Circular

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.

CBIC-GST20 Nov 2024Circular

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

CBIC-GST20 Nov 2024Circular

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

CBIC-GST19 Nov 2024Circular

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

CBIC-GST13 Nov 2024Circular

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

CBIC-GST07 Nov 2024Circular

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

CBIC-GST29 Oct 2024Circular

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

CBIC-GST24 Oct 2024Circular

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

CBIC-GST14 Oct 2024Circular

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.

CBIC-GST14 Oct 2024Circular

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

CBIC-GST10 Oct 2024Circular

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

CBIC-GST10 Oct 2024Circular

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

CBIC-GST10 Oct 2024Circular

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

CBIC-GST09 Oct 2024Circular

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

CBIC-GST29 Sept 2024Circular

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.