GST Notification & Circulars


Central Goods and Services Tax (Amendment) Rules, 2024

 Notification No#12/2024     10 July 2024

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)NOTIFICATIONNew Delhi, the 10th July, 2024No. 12/2024 – Central Tax G.S.R. 376(E). — In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), th..

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Rescind Notification no. 27/2022-Central Tax

 Notification No#13/2024     10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS  NOTIFICATION No. 13/2024 – Central Tax  New Delhi, the 10th July, 2024  G.S.R. ......(E).— In pursuance of the powers conferred by sub-rule (..

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Amend Notification No. 12/2018-Union Territory Tax

 Notification No#01/2024     10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  NOTIFICATION No. 01/2024- Union Territory Tax  New Delhi, dated the 10th July, 2024  G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 22 read with section 21 of..

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Amend Notification No. 02/2018-Integrated Tax

 Notification No#01/2024     10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  NOTIFICATION No. 01/2024- Integrated Tax  New Delhi, dated the 10th  July, 2024  G.S.R.…(E).—In exercise of the powers conferred by the second proviso to section 20 of the Integrated G..

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Annual Return Filing Exemption for Small Businesses in FY 2023-24

 Notification No#14/2024     10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS  NOTIFICATION  No. 14/2024 – Central Tax New Delhi, the 10th July, 2024  G.S.R. ......(E).— In exercise of the powers conferred by the first provi..

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Amend Notification No. 52/2018-Central Tax

 Notification No#15/2024     10 July 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  NOTIFICATION No. 15/2024- Central Tax  New Delhi, dated the 10th July, 2024  G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Servic..

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Taxability of Loan Transactions between Overseas and Indian Affiliates

 Notification No#218/12/2024-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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Time of supply on Annuity Payments under HAM Projects

 Notification No#221/15/2024-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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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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Monetary Thresholds for Government Appeals in Tax Litigation Act

 Notification No#207/1/2024-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 /  Princi..

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