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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

News Section

News

23 Jul 25
Income Tax Bill 2025: Panel Recommends No Penalty for Late TDS Refund Claims
Offline Utility for ITR-2 for AY 2025-26 Now Available for Filing
Half of India’s Active GST Taxpayers Located in 5 States: SBI
Madras HC: Refusal to Rectify Under GST Not a Rectification Itself; No Personal Hearing Required
Karnataka Govt Hosts GST Awareness Workshop to Address Small Business Concerns
22 Jul 25
CBDT Relaxes TDS/TCS Norms for Inoperative PANs Linked with Aadhaar
GSTR-3A Notices Erroneously Issued to Cancelled Composition Taxpayers Under GST: GSTN Advisory
PIB Issues Warning on the Rise of Fake Tax Verification Emails
CBDT Launches Offline Filing Utility and Schema for Forms 3CA-3CD & 3CB-3CD
GSTR-3B Table 3.2 to Disallow Manual Edits on the GST Portal from July 2025
21 Jul 25
GSTN to Reinstate Non-Editable Table 3.2 in GSTR-3B from July 2025
GSTR-3A Notices Erroneously Issued to Cancelled Composition Taxpayers Under GST: GSTN Advisory
AI-Powered Probe Helps Income Tax Dept Expose Fake Exemption Rackets
20 Jul 25
ICSI advises Uploading MGT-8 Certification as Optional Attachment in Form MGT-7 on MCA V3 Portal
Retrospective GST Penalty Valid If SCN Issued: Delhi High Court on Section 122(1A)
Himachal Pradesh HC Rejects Plea: Fake Addresses Suggest GST Evasion U/S 69
19 Jul 25
GST Applicable on Taxable Turnover Regardless of Payment Mode, Clarifies Karnataka Tax Department
MCA V3 Portal Shows Improvement After Initial Technical Glitches
Parliamentary Panel Endorses Time-Bound Resolution for Tax Litigations in Income Tax Bill Review
18 Jul 25
GST System Set to Roll Out New Enhancements for Data Security and Transparency in ASP-GSP Access
Lok Sabha Select Committee Proposes Changes to Income Tax Bill, 2025
GST System Set to Roll Out New Enhancements for Data Security and Transparency in ASP-GSP Access
MCA Slaps Penalty on Company for Breach of Section 12 of the Companies Act
Bombay High Court Upholds Manual Revision of Pre-GST Returns, Affirms Tax Credit Entitlement
Bombay HC Rules Against Copy-Paste GST Orders, Emphasizes Need for Independent Analysis
17 Jul 25
GST Portal opens Appeal Filing Window for Waiver Order (SPL-07)
TN AAAR: GST Exemption Not Available on School Transport if Parents Pay Directly
16 Jul 25
Supreme Court Dismisses Customs Appeal, No IGST on Re-Imported Aircraft Parts
Income Tax Dept Targets Fraudulent Deduction Claims in New Verification Operation
CBDT Reports Income Tax Refund Time Slashed to 17 Days in 2024 from 93 Days in 2013
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
Delhi HC Orders GST Dept to Process ?10.65 Lakh Refund with Interest After Lost Deficiency Memo
GST Crackdown Spurs Fear: Karnataka Traders Remove UPI QR Codes Amid Tax Notices
15 Jul 25
GST reforms: Home Minister Amit Shah set to open talks for consensus on rate Rationalisation
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
J&K Finance Dept Orders Payments Only to GST-Linked Bank Accounts for Contractors
GSTR-1 Alert: GSTN Addresses Glitch in Table 12A for B2C Reporting, No Action Required by Taxpayers
14 Jul 25
CBDT Extends Tax Exemption Timeline for Sovereign Wealth and Pension Funds Till March 31, 2030
GSTN Clarifies Table 12A Issue in GSTR-1 for B2C Transactions
Audit Timeline Extended for FY 2021-22 Under WBGST Act
13 Jul 25
J&K Government Makes GST-Linked Bank Accounts Mandatory for Contractor Payments
J&K High Court: Home Dept Must Reimburse GST on Requisitioned Hotel Rentals
12 Jul 25
New GSTAT User Manual (v2.6) Out Now: Covers Registration, Appeals, and Re-filing
IT e-Filing Portal Now Requires Aadhaar OTP to Update Email & Mobile Details
CBDT Signals Go-ahead: ITR 2 and ITR 3 Filing Now Open for FY 2024-25
11 Jul 25
CBDT Collects Rs 20,000 Crore in Q1 FY2025, Doubles Previous Year`s Recovery
Karnataka HC Quashes I-T Assessment Over Notice Sent to Old Email, Cites Denial of Fair Hearing
Beware of Fraudulent Emails: PIB Warns Against Fake E-PAN Card Download Links
MCA Designates CA, CMA, and CS in Appellate Authority Via Notification No. G.S.R. 456(E)
10 Jul 25
Odisha Records a 126% Increase in GST Collections Since FY19 to 25

Due Date Reminder

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July Aug Sep Oct Nov Dec
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24 Jul 25 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, We
24 Jul 25 Summary Return of April-June 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, Odisha,
28 Jul 25 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 25 Issue of TCS certificate for April-June by All Collectors.
30 Jul 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
30 Jul 25 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 25-26, where lease has terminated in June. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jul 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
30 Jul 25 Deposit of TDS on Virtual Digital Assets u/s 194S for June.
31 Jul 25 Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.
31 Jul 25 Quarterly TDS Statements for April-June.
31 Jul 25 Return of non-deduction at source by banks from interest on time deposit for April-June.
31 Jul 25 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
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