GST Recent Updates - Advisory | Circulars

Circular no. 221-15-2024- GST (dated 26.06.2024)-Time of supply in respect of supply of services of construction of road and maintenance thereof by NHAI

Circular no. 220-14-2024- GST (dated 26.06.2024)-Place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

Circular no. 219-13-2024- GST (dated 26.06.2024)-Availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs)

Circular no. 218-12-2024- GST (dated 26.06.2024)-Clarification regarding taxability of the transaction of providing loan by Related Person

Circular no. 217-11-2024- GST (dated 26.06.2024)-Entitlement of ITC by insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement

Circular no. 216-10-2024- GST (dated 26.06.2024)-Clarification on GST liability & ITC availability in involving Warranty

Circular no. 215-9-2024- GST (dated 26.06.2024)-Clarification on GST on salvage, wreck value in motor vehicle insurance claims

Circular no. 214-8-2024- GST (dated 26.06.2024)-Clarification on reversal of ITC in respect of the portion of the premium for life insurance

Circular no. 213-7-2024- GST (dated 26.06.2024)-Taxability of ESOP,ESPP,RSU provided by a company to its employees through its overseas holding company

Circular no. 212-6-2024- GST (dated 26.06.2024)-Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the supplier

Circular no. 211-5-2024- GST (dated 26.06.2024)-Clarification on Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons

Circular no. 210-4-2024- GST (dated 26.06.2024)-Clarification on valuation of supply of import of services by a related person

Circular no. 209-3-2024- GST (dated 26.06.2024)-place of supply of goods to unregistered persons

Circular No. 208/1/2024-GST Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 – Central Tax dated 05.01.2024

Circular No. 207/1/2024-GST Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

Advisory on Filing of information by manufacturers of Pan Masala and Tobacco taxpayers (Dated 07-06-2024)

Guidelines for Initiation of Recovery Proceedings Before Three Months ( Dated 30-05-24)

Notification No. 11-2024-Central Tax (Dated 30-05-2024)-assign district of Kotputli-Behror to CGST Alwar Commissionerate

Notification No. 10-2024-Central Tax (Dated 29-05-2024)-Changes in Jurisdiction

Advisory on launch of E-Way Bill 2 Portal (Dated 28-05-2024)

Advisory for New Feature Allows Users to Track Physical Verification Status of Registration Applications (Dated 20-05-2024)

Advisory for Information from manufacturers of Pan Masala and Tobacco taxpayers ( dated 16-05-2024)

Advisory for Enhancement in the GST Portal (Dated 26.04.2024)

Notification No. 09-2024-Central Tax (Dated 12-04-2024)- Seek to extend GSTR-1 due date to 12th April 2024

Advisory on Extension of GSTR-1 due date to 12th April 2024

Notification No. 08-2024 Central Tax (Dated-10.04.2024) -Seeks to extend the timeline for implementation of Notification No. 04-2024-CT

Notification No. 07-2024 Central Tax (Dated-08.04.2024) -CBIC specifies Nil interest for late filing of GSTR-3B for specified taxpayers

Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1(Dated-10.04.2024)

Advisory on Reset and Re-filing of GSTR-3B of some taxpayers (Dated 09-04-2024)

Advisory for Self Enablement For e-Invoicing (Dated 03-04-2024)

Advisory on GSTR-1 - IFF Introduction of New 14A and 15A tables (Dated 12-03-2024)

Advisory for Integration of E-Waybill system with New IRP Portals (Dated 08-03-2024)

Advisory for instances of delay in registration reported by some taxpayers (Dated 28-02-2024)

Notification No. 06-2024 Central Tax (Dated-22.02.2024) -Seeks to notify “Public Tech Platform for Frictionless Credit” as the system

Advisory for Enhanced E-Invoicing Initiatives (Dated 21.02.2024)

Taxpayer can opt for the composition scheme for the FY 2024-25 (Dated 12.02.2024)

Budget 2024 Update- Change in Definition of ISD [Section-2 (61) of CGST]

Budget 2024 Update-Substitution of Section-20 of CGST

Budget 2024 Update-Insertion of New Section-122A of CGST

Notification No. 05-2024 Central Tax (Dated-30.01.2024) -Amendment in Notification No. 02.2017-CT dated 19.06.2017

Advisory for furnishing bank account details (Dated 23.01.2024)

Withdrawal of advisory issued on 05.01.2024 on Reporting of 4 & 6 digit HSN in e-Waybill from 1st February 2024 (Dated -10.01.2024)

Advisory on Blocking the generation of E-Way Bill without e-InvoiceIRN details for B2B and B2E transactions for e-invoice enabled tax (Dated 05-01-2024)

Notification No. 04/2024-Central Tax: Dated: 05-01-2024

Notification No. 02-2024 Central Tax (Dated-05.01.2024) -Extension of due date of GSTR-9 & 9C in certain districts of Tamil Nadu

GSTN Introduce new functionality, now challan payment can be made through Credit Card & Debit Card (Dated-05.01.2023)

Advisory on Reporting of 4 & 6 digit HSN in e-Waybill from 1st February 2024

Notification No. 01-2024 Central Tax (Dated-05.01.2024) -Extension of due date of GSTR-3B in certain districts of Tamil Nadu

New changes in GSTR-1- Introduction of Tables 14 and 15

Notification No.01-2024 Central Tax (Dated-03.01.2024) - Seeks to amend Notification No 01-2017- Central Tax (Rate) dated 28.06.2017

Advisory on the functionalities available on the portal for the GTA taxpayers (Dated 01.01.2024)

Date extension for reporting opening balance for ITC reversal (Dated 29.12.2023)

Notification No.56-2023 Central Tax (Dated-28.12..2023)- Time limit for issuance of notice for Section-73 in GST extended

Notification No.55-2023 Central Tax (Dated-20.12..2023)- GSTR-3B due date extention in Tamil Nadu State

Atleast 6 digit HSN will be mandatory in e-Invoices, for taxpayers whose AATO is 5Cr and above, from 15th of December 2023

Advisory Two-factor Authentication for Taxpayers (Dated 01.12.2023)

Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification- ( Dated 01.12.2023)

Advisory for procedures & provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 ( Dated 28.11.2023) -

Advisory for Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting ( Dated 17.11.2023)

Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification- ( Dated 01.12.2023)

Advisory for procedures & provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 ( Dated 28.11.2023)

Advisory for Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting ( Dated 17.11.2023)

Notification No.54-2023 Central Tax (Dated-17.11.2023)-Provisions of Rule-8 (4A) not appllicable to Andhra Pradesh state also

Advisory for procedures & provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 ( Dated 10.11.2023)

Advisory -Online Compliance Pertaining to ITC mismatch -GST DRC-01C is now live on GST Portal (Dated 14.11.2023)

Advisory ITC Reversal on Account of Rule 37(A) before 30th November 2023 (Dated 14.11.2023)

Circular No 206-18-2023 -GST (Dated 31.10.2023)- Clarifications regarding applicability of GST on certain services

Circular No 205-17-2023 -GST (Dated 31.10.2023) -Clarification regarding GST rate on imitation zari thread or yarn

2-factor Authentication Is Now Mandatory On E-way Portal

Circular No 202-14-2023 -gst (Dated 27.10.2023) - Clarification Relating To Export Of Services

Circular No 204-16-2023 -gst (Dated 27.10.2023) - Taxability Of Personal Guarantee And Corporate Guarantee In Gst

Circular No 203-15-2023 -gst (Dated 27.10.2023) - Clarification Regarding Determination Of Place Of Supply In Various Cases

Advisory Related To Changes In Gstr-5a ( Dated 27.10.2023)

Notfication No. 52-2023 Central Tax (Dated 26.10.2023)-seeks To Make Amendments To Gst Rules

Notfication No. 05-2023 Integrated Tax (Dated 26.10.2023)-seeks To Notify Supplies And Class Of Registered Person Eligible For Refund Under Igst Route

Notification No. 13-2023 Central Tax Rate (Dated 19.10.2023)-seeks To Amend Notification No 12-2017- Central Tax (Rate)

Notification No. 15-2023 Central Tax Rate (Dated 19.10.2023)-seeks To Amend Notification No 15-2017- Central Tax (Rate)

Notification No. 16-2023 Central Tax Rate (Dated 19.10.2023)-seeks To Amend Notification No 17-2017- Central Tax (Rate)

Notification No. 12.02023 Central Tax Rate - Seeks To Amend Notification No 11. 2017- Central Tax (Rate) Dated 28.06.2017

Notification No. 20. 2023-central Tax (Rate) ( Dated 19.10.2023)- Amendment In Notification No. 05-2017 Central Tax (Rate)

Notification No. 19-2023 Central Tax Rate (Dated 19.10.2023)- Seeks To Amend Notification No 04-2017- Central Tax (Rate) Dated 28.06.2017

Notification No. 18-2023 Central Tax Rate (Dated 19.10.2023)-seeks To Amend Notification No 02-2017- Central Tax (Rate)

Recommendations of 52nd GST Council Meeting Held on 7th October, 2023

Advisory In Respect Of Introduction Of Compliance Pertaining To Drc-01c (Difference In Itc Available In Gstr-2b & Itc Claimed In The Gstr-r3b) (Dated 06.10.2023)

What Is Merchant Exporter

Advisory On E-invoice Json Download Functionality Live On The Gst E-invoice Portal (Dated - 03.10.2023)

Notification No.50-2023 Central Tax (Dated -30.09.2023) Amendment In Notification No. 66-2017-ct 15.11.2017 To Exclude Specified Actionable

Notification No.49-2023 Central Tax (Dated -30.09.2023) Notify Supply Of Online Money Gaming, Actionable Claims In Casinos Under Section 15(5) Of Cgst Act.

Notification No. 13-2023 Integrated Tax Rate (Dated 26.09.2023) Seeks To Amend Notification No. 10-2017-it (Rate) dated 28th June, 2017 (1)

Notification No. 12-2023 Integrated Tax Rate (Dated 26.09.2023) Seeks To Amend Notification No. 09-2017-it (Rate) Dated 28th June, 2017

Notification No. 11-2023 Integrated Tax Rate (Dated 26.09.2023) Seeks To Amend Notification No. 08-2017-it (Rate)dated 28th June, 2017

Advisory Temporary Short Period Pause in e-Invoice Auto Population into GSTR-1 (Dated -27.09.2023)

Notification No. 47-2023-central Tax (Dated 25.09.2023) Seeks To Amend Notification No. 30-2023-ct Dated 31st July, 2023

Notification No. 31-2023 Cenral Tax (Dated 31-07.2023) Seeks To Amend Notification No. 27-2022 Dated 26.12.2022

Notification No. 32-2023-central Tax Exempt From Filling Gstr-9 Turnover Limit Upto Rs. 2cr _dated 31.07.2023

Notification No. 33-2023 Seeks To Notify “account Aggregator” (Dated 31.07.2023)

Notification No. 34-2023 Central Tax (Dated 31.07.2023) Waive The Requirement Of Mandatory Registration Supplying Goods Through Ecos

Notification No. 35-2023 Central Tax (Dated 31.07.2023) Seeks To Appoint Common Adjudicating Authority

Advisory For Applicants Where GST Registration Application Marked For Biometric Based Aadhaar Authentication ( Dated 28.08.2023)

Circular No. 198-10-2023 GST Clarification On Issue Pertaining To E-invoice.

Circular No. 199-11-2023 Gst Clarification Regarding Taxability Of Services Provided By An Office Of An Organisation In One State To The Office Of That Organisation In Another

Advisory On Introducing Electronic Credit Reversal And Reclaimed Statement (Dated 31.08.2023)

Advisory Mention HSN code on E- Invoices and E-Way Bills (Dated 05.09.2023)

Notification No. 45-2023 Central Tax 07.09.2023 (Insertion Of Rule-31b & 31c Value Of Supply Online Gaming & Actionable Claim)

E-invoice Update Advisory on New Time Limit for Reporting of Invoices on the IRP ( Dated 11.09.2023)

Advisory On Time Limit For Reporting Invoices on the IRP Portal (Dated 13.09.2023)

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