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GST Notification & Circulars


Clarification on Time Limit for RCM Supplies from Unregistered Persons u/s 16(4) of CGST Act, 2017

 Notification No#211/5/2024-GST     26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance  Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi Dated the 26th June, 2024 To,  The Principal Chief Commissioners/ Chief Commissioners/ Principal..

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Clarification on Compliance Evidence Mechanism for Section 15(3)(b)(ii) of the CGST Act, 2017

 Notification No#212/6/2024-GST     26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Clarification on Taxability of Reimbursement of Securities/Shares as SOP/ESPP/RSU to Employees

 Notification No#213/07/2024-GST     26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Delhi, New Delhi Dated the 26th June 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Clarification on ITC Reversal Requirement for Non-Taxable Portion of Life Insurance Premiums

 Notification No#214/8/2024-GST     26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Clarification on taxability of wreck and salvage values in motor insurance claims

 Notification No#215/9/2024-GST     26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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Clarification on GST Liability and ITC Availability for Warranty/Extended Warranty

 Notification No#216/10/2024-GST     26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commission..

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ITC Entitlement for Motor Vehicle Repair Expenses in Insurance Reimbursement Claims

 Notification No#217/11/2024-GST     26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance  Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Co..

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Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

 Notification No#220/14/2024-GST     26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/C..

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ITC Availability on Ducts and Manholes for OFC Networks under Section 17(5) of CGST Act, 2017

 Notification No#219/13/2024-GST     26 June 2024

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs  GST Policy Wing ***** North Block, New Delhi, Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Com..

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Time of Supply for Telecom Spectrum Allotment with Instalment Payment Option

 Notification No#222/16/2024-GST     26 June 2024

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio..

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