indirect-tax

CBIC / GST updates

GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes.

Older

CBIC-GST25 Jun 2024Circular

207/01/2024-GST : Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

CBIC-GST25 Jun 2024Circular

208/02/2024-GST : Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

CBIC-GST25 Jun 2024Circular

209/03/2024-GST : Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply

CBIC-GST25 Jun 2024Circular

210/04/2024-GST : Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.

CBIC-GST25 Jun 2024Circular

211/05/2024-GST : Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.

CBIC-GST25 Jun 2024Circular

212/06/2024-GST : Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers

CBIC-GST25 Jun 2024Circular

213/07/2024-GST : Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

CBIC-GST25 Jun 2024Circular

214/08/2024-GST : Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value

CBIC-GST25 Jun 2024Circular

215/09/2024-GST : Clarification on taxability of wreck and salvage values in motor insurance claims.

CBIC-GST25 Jun 2024Circular

216/10/2024-GST : Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023

CBIC-GST25 Jun 2024Circular

217/11/2024-GST : Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

CBIC-GST25 Jun 2024Circular

218/12/2024-GST : Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

CBIC-GST25 Jun 2024Circular

219/13/2024-GST : Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

CBIC-GST25 Jun 2024Circular

220/14/2024-GST : Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

CBIC-GST25 Jun 2024Circular

221/15/2024-GST : Time of supply on Annuity Payments under HAM Projects

CBIC-GST25 Jun 2024Circular

222/16/2024-GST : Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.

CBIC-GST24 Jun 2024Circular

07/2024 : Launch of Exchange rate Automation Module (ERAM).

CBIC-GST21 Jun 2024Meeting

53rd GST Council Meeting

CBIC-GST19 Jun 2024Notification

45/2024-Customs (N.T) : Exchange Rate Notification No. 45/2024-Cus (NT) dated 20.06.2024-reg

CBIC-GST18 Jun 2024Notification

44/2024-Customs (NT) : Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s Cognex Sensors lndia Pvt Ltd.

CBIC / GST updates

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Older

207/01/2024-GST : Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

208/02/2024-GST : Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

209/03/2024-GST : Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply

210/04/2024-GST : Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.

211/05/2024-GST : Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.

212/06/2024-GST : Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers

213/07/2024-GST : Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

214/08/2024-GST : Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value

215/09/2024-GST : Clarification on taxability of wreck and salvage values in motor insurance claims.

216/10/2024-GST : Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023

217/11/2024-GST : Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

218/12/2024-GST : Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

219/13/2024-GST : Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

220/14/2024-GST : Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

221/15/2024-GST : Time of supply on Annuity Payments under HAM Projects

222/16/2024-GST : Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.

07/2024 : Launch of Exchange rate Automation Module (ERAM).

53rd GST Council Meeting

45/2024-Customs (N.T) : Exchange Rate Notification No. 45/2024-Cus (NT) dated 20.06.2024-reg

44/2024-Customs (NT) : Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s Cognex Sensors lndia Pvt Ltd.