All GST Circulars issued by Central Government on Central Goods and Service Tax (CGST)
CBIC clarified that proceedings validly initiated before a taxpayer’s jurisdiction changes remain legally valid. The new jurisdictional officer must continue and conclude all subsequent proceedings after migration.
CBIC assigns proper officers and sets monetary limits for tax determination (Sec 74A) and penalty (Sec 122) under CGST Act. Officers’ jurisdiction depends on tax amount.
CBIC withdraws Circular No. 212/2024-GST; suppliers no longer need to follow the procedure for evidence of compliance under Section 15(3)(b)(ii).
CBIC Circular 252/09/2025 clarifies that the eOffice Issue number is now considered the Document Identification Number (DIN) for verifiable communications.
A new GST circular clarifies the tax treatment of post-sale discounts, specifying when Input Tax Credit (ITC) can be availed and when discounts are not considered a separate supply.
CBIC clarifies review, revision, and appeal process for GST orders issued by Common Adjudicating Authorities related to DGGI show cause notices.
CBIC clarifies DIN is unnecessary for GST communications with Reference Numbers (RFN). Circular modifies prior guidelines on document identification.
New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands.
GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks, and ground clearance in the 55th GST Council meeting.
Learn about the GST clarification on late fees for delayed FORM GSTR-9C filing and the impact of recent changes on late fee calculation.
