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GST Notifications, Circulars...


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Circular No. 237/31/2024-GST Central Tax


15 Oct, 2024
❱ Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.
Reference:

GST APL-04,

Circular No. 236/30/2024-GST Central Tax


11 Oct, 2024
❱ 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.

Circular No. 235/29/2024-GST Central Tax


11 Oct, 2024
❱ Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi.

1. Clarification regarding GST rate on Extruded/Expanded Savoury food products:

2. Clarification regarding GST rate on Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways:

3. Clarification regarding GST rate on Car and Motor cycle seats:

Circular No. 234/28/2024-GST Central Tax


11 Oct, 2024
❱ Clarifications regarding applicability of GST on below services.

2. Applicability of GST on the service of affiliation provided by universities to colleges:

3. Applicability of GST on the service of affiliation provided by Central and State educational boards or Councils, or other similar bodies, to schools:

4. Applicability of GST on the Directorate General of Civil Aviation (DGCA) approved flying training courses conducted by Flying Training Organizations approved by the DGCA:

5. Regularizing payment of GST on transport of passengers by helicopter:

6. Whether incidental/ ancillary services such as loading/ unloading, packing, unpacking, transshipment, temporary warehousing etc., provided in relation to transportation of goods by road is to be treated as part of Goods Transport Agency service, being composite supply, or these services are to be treated as separate independent supplies:

7. Regularizing payment of GST on import of services by an establishment of a foreign airlines company from a related person or any of its establishment outside India, when made without consideration:

8. Applicability of GST on Preferential Location Charges (PLC) collected along with consideration for sale/ transfer of residential / commercial properties:

9. Regularizing payment of GST on certain support services provided by an electricity transmission or distribution utility:

10. Regularizing payment of GST on services of film distributors or sub-distributors who act on a principal basis to acquire and distribute films:

Notification No. 25/2024 Central Tax


9 Oct, 2024
❱ Seeks to amend Notification No.50/2018 - Central Tax dated 13.09.2018.

Notification No. 24/2024 Central Tax


9 Oct, 2024
❱ Seeks to amend Notification No.05/2027 - Central Tax dated 19.06.2017
Reference:

Section 23(2),

Notification No. 23/2024 Central Tax


8 Oct, 2024
❱ Seeks to supersede Notification No.22/2021-Central Tax dated the 1 June, 2021 - Aims to rationalize late fee for delay in filing of return in FORM GSTR-7.

Notification No. 22/2024 Central Tax


8 Oct, 2024
❱ Seeks to notify the special procedure for rectification of orders issued under Section 73, 74, 107, 108 confirming demand for wrong availment of input tax credit on account of contravention of section 16(4) but where ITC credit is now available u/s 16(5) or 16(6).

Notification No. 21/2024 Central Tax


8 Oct, 2024
❱ Seeks to notify respective date upto which payment for the tax payable as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the CGST Act.
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)