All GST Circulars issued by Central Government on Central Goods and Service Tax (CGST)
Understand GST applicability on salvage value in motor vehicle insurance claims as clarified by Circular No. 215/9/2024-GST.
Learn about the reversal of input tax credit for life insurance premiums not included in taxable value as per the latest GST Circular No. 214/8/2024.
CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiaries’ employees.
Clarification on evidence for ITC reversal on discounts via tax credit notes under Section 15(3)(b)(ii) of CGST Act. Read Circular 212/6/2024.
Clarification on time limits for ITC on RCM supplies from unregistered persons under Section 16(4) of CGST Act. Read Circular 211/5/2024.
CGST Circular 210/4/2024 clarifies the valuation of import services by related persons with full ITC eligibility. Learn the key points and implications.
Read the latest CGST Circular 208/2/2024 for clarifications on special procedures for manufacturers as per Notification No. 04/2024 dated 05.01.2024.
CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics and exclusions.
Detailed clarification on Section 10(1)(ca) of the IGST Act, 2017 regarding the place of supply for goods to unregistered persons, with practical examples.
GST clarifications on passenger transport, electricity charges, job work for barley, DMFTs & horticulture services. Understand their impact and compliance guidelines.
