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CGST Circular

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 194 items in 10 pages
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

News Section

News

02 Jan 26
MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years
01 Jan 26
Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers
IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal
MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination
31 Dec 25
GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC
MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms
Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC
Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse
30 Dec 25
Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)
GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed
GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings
Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection
GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25
29 Dec 25
GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise
Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul
CBDT Releases Updated Offline ITR Utilities for AY 2025-26
28 Dec 25
Delhi HC Questions 18% GST on Air Purifiers Amid Pollution Crisis
Maharashtra Leads Crypto TDS Collections as VDA Tax Revenues Jump 41% in FY25
27 Dec 25
Non-Filing Due to Ill-Health and Financial Hardship: Madras HC Restores GST Registration
ICSI Releases Advisory for MGT-7 and MGT-7A Certification on MCA V3 Portal
Calcutta HC Holds Partner’s Illness a Valid Ground for Condonation of Delay in GST Appeal
24 Dec 25
CBDT Launches NUDGE Campaign to Correct Ineligible Tax Deductions for AY 2025-26
Noida Housing Societies Object to 18% GST on Maintenance and Electricity Charges
Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit
ICSI Requests FY25 Filing Extension Citing MCA-21 V3 Issues
Is the IT Dept Going to Access Your Social Media and Emails? Check the Reality
23 Dec 25
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished
Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines
Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation
22 Dec 25
GSTN Introduces Flexible ITC Handling for Credit Notes in IMS
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Income Tax Algorithm Error Flags Unlisted Share Capital Gains as Business Income
21 Dec 25
Income Tax Department Flags Transaction Mismatch, Urges Taxpayers to Review AIS Before 31st Dec
Net Direct Tax Collections Rise 8% in FY 2025-26 Till 17th December
20 Dec 25
GST Returns Default Due to Accountant’s Failure: Madurai Bench Orders GSTN Relief
IT Dept Explains Why AIS Mismatch Alerts Sent to Taxpayers
CAG Reports Major Staffing Gaps in CBIC Audits, 38% Posts Vacant
19 Dec 25
Income Tax Department Flags Transaction Mismatch, Urges Taxpayers to Review AIS Before 31st Dec
Karnataka HC: Education Services Fall Outside the ‘Intermediary’ Definition; GST Refund Allowed
Calcutta HC: GST Officers Cannot Seize Cash Under Section 67, Orders Release of ?24 Lakh
Govt Tells Lok Sabha: GST on Expensive Garments Raised, Affordable Apparel Gets Relief
18 Dec 25
Kerala HC: ITC Claim Valid if GST Returns Are Filed on Time; Limitation U/S 16(4) Not Applicable
Gujarat HC: Circulars Can’t Apply Prospective GST Notifications Retrospectively
Revenue Can’t Retain Wrongly Deducted TDS; Karnataka HC Grants Relief to 60-Year-Old Farmer
17 Dec 25
Allahabad HC Stays GST Demand Order for Denial of Mandatory Personal Hearing to Closed Firm
ITAT Mumbai: GST Collected by Non-Resident Assessee Excluded from Gross Receipts for Computing Presumptive Income U/S 44BB
GST: Centre Detects 489 Fake PAN-Linked Registrations, Uncovers ?3,000 Crore Tax Evasion
02 Jan 25
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy
IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Jan 26 "Payment of TDS/TCS of December. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
07 Jan 26 Seller to upload declarations received in December, from buyers for non-deduction of TCS.
07 Jan 26 Return of External Commercial Borrowings for December.
10 Jan 26 Monthly Return by Tax Deductors for December.
10 Jan 26 Monthly Return by e-commerce operators for December.
11 Jan 26 "Monthly Return of Outward Supplies for December. "
13 Jan 26 Monthly Return of Input Service Distributor for December.
13 Jan 26 Monthly Return by Non-resident taxable person for December.
13 Jan 26 Quarterly return of Outward Supplies for October-December. (QRMP)
14 Jan 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.
14 Jan 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in November.
14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.
14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.
15 Jan 26 Statement of Foreign Remittances by Authorized Dealers for December quarter.
15 Jan 26 Uploading declarations received in Form 15G/15H for December quarter.
15 Jan 26 Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3
15 Jan 26 TCS Statements for December quarter.
15 Jan 26 ESI payment for December.
15 Jan 26 E-Payment of PF for December.
15 Jan 26 Details of Deposit of TDS/TCS of December by book entry by an office of the Government.
18 Jan 26 Payment of tax by Composition taxpayers for December quarter.
20 Jan 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jan 26 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an
22 Jan 26 Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, And
24 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes
24 Jan 26 Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,
28 Jan 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .
31 Jan 26 Annual Return by OPCs and Small Companies.
31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.
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