CGST Circular

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206/18/2023-GSTCircular 206/18/2023-GST31-10-2023Clarifications regarding applicability of GST on certain services.
202/14/2023-GSTCircular 202/14/2023-GST27-10-2023Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
203/15/2023-GSTCircular 203/15/2023-GST27-10-2023Clarification regarding determination of place of supply in various cases
204/16/2023-GSTCircular 204/16/2023-GST27-10-2023Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
205/17/2023-GSTCircular 205/17/2023-GST27-10-2023Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
200/12/2023-GSTCircular No. 200/12/2023-GST01-08-2023clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
201/13/2023-GSTCircular No. 201/13/2023-GST01-08-2023Clarifications regarding applicability of GST on certain services
192/04/2023-GSTCircular No. 192/04/2023-GST17-07-2023Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
193/05/2023-GSTCircular No. 193/05/2023-GST17-07-2023Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
194/06/2023-GSTCircular No. 194/06/2023-GST17-07-2023Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
195/07/2023-GSTCircular No. 195/07/2023-GST17-07-2023Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
196/08/2023-GSTCircular No. 196/08/2023-GST17-07-2023Clarification on taxability of share capital held in subsidiary company by the parent company
197/09/2023-GSTCircular No. 197/09/2023-GST17-07-2023Clarification on refund-related issues
198/10/2023-GSTCircular No. 198/10/2023-GST17-07-2023Clarification on issue pertaining to e-invoice
199/11/2023-GSTCircular No. 199/11/2023-GST17-07-2023Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
191/03/2023Circular No. 191/03/202327-03-2023Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg
189/01/2023-GSTCircular No.189/01/2023-GST13-01-2023clarification regarding GST rates and classification of certain goods.
190/02/2023-GSTCircular No.190/02/2023-GST13-01-2023clarification regarding GST rates and classification of certain goods.
188/20/2022-GSTCircular No.188/20/2022-GST27-12-2022Prescribing manner of filing an application for refund by unregistered persons
181/13/2022-GSTCircular No.181/13/2022-GST10-11-2022Clarification on refund related issues

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30 May 24 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 24-25.
30 May 24 Submission of a statement by Non-resident having a liaison office in India for FY 23-24.
30 May 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in April
30 May 24 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in last month. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 May 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30 May 24 Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30 May 24 Issue of TCS certificates for January-March.
30 May 24 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30 May 24 Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 23-24.
30 May 24 Annual Return of Limited Liability Partnership (LLP) for FY 23-24.
31 May 24 "Report on Corporate Social Responsibility for FY 23-24 by companies to whom it is applicable. "
31 May 24 E-filing of Annual Return for FY 23-24 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31 May 24 Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
31 May 24 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
31 May 24 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35.
31 May 24 Download of Certificate of Donations/contributions for FY 23-24 from IT portal and submission of same to Donor/contributors.
31 May 24 Quarterly statements of TDS for January- March.
31 May 24 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 23-24?.
31 May 24 Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March
31 May 24 Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
31 May 24 Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggre
31 May 24 Statement of reportable accounts for Calendar year 2023 by reporting financial institutions. File NIL statement if no transactions to report.
31 May 24 Higher TDS/TCS due to non-linking of PAN Aadhar, shall not be applicable for transactions upto March 31, 2024 if PAN is linked with Aadhar upto May 31, 2024.
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