Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 20-May-2025 -- Notification No. 49/2025 F. No. 370142/20/2025-TPL - Income Tax (Ninteenth Amendment) Rules, 2025- Amended in Form ITR-U Dated- 19-05-2025 Dated: 19-May-2025 15-May-2025 -- Notification No. 48/2025 F. No. 300164/3/2024-ITA-1 - Section 2(48) Central Government hereby specifies the bond as zero coupon bond Dated: 14-May-2025 14-May-2025 -- Notification No. 47/2025 F. No. 300196/11/2023-ITA-I - Section-10(46) Exemption to specified income of notified Body/Authority/Board/Trusts/Community-Telangana State Pollution Control Board, notifed Dated: 13-May-2025 12-May-2025 -- Notification No. 46/2025 F. No. 370142/18/2025-TPL - Income Tax (Eighteenth Amendment) Rules, 2025 - Amendment to Form ITR-VII Dated: 09-05-2025 Dated: 09-May-2025 08-May-2025 -- Notification No. 45/2025 F. No. 370142/21/2025-TPL - Income Tax (Seventeenth Amendment) Rules, 2025 - Amendment to Form ITR-V Dated: 07-05-2025 Dated: 07-May-2025 08-May-2025 -- Notification No. 44/2025 F. No. 370142/16/2025-TPL - Income Tax (Sixteenth Amendment) Rules, 2025 - Amendment to Form ITR-6 Dated: 06-05-2025 Dated: 06-May-2025 05-May-2025 -- Timely production of records/information for audit - reg. Instruction No. 05/2025-GST - dt.02-May-2025 05-May-2025 -- Notification No. 43/2025 F. No. 370142/15/2025-TPL - Income Tax (Fifteenth Amendment) Rules, 2025 - Amendment to Form ITR-2 Dated: 03-05-2025 Dated: 03-May-2025 02-May-2025 -- Notification No. 42/2025 F. No. 370142/17/2025-TPL - By the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the follow... Dated: 01-May-2025 01-May-2025 -- Notification No. 40/2025 F. No. 370142/3/2025-TPL - By the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the follow... Dated: 29-Apr-2025 26-Apr-2025 -- Notification regarding the Goods and Services Tax Appellate Tribunal making the following rules for regulating the procedure and functioning of the Goods and Services Tax Appellate Tribunal Notification No. G.S.R. 256(E). - dt.24-Apr-2025 25-Apr-2025 -- Notification No. 39/2025 F. No. 300196/94/2024-ITA-I - By the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the sa... Dated: 24-Apr-2025 24-Apr-2025 -- Notification No. 38/2025 F. No. 370142/11/2025-TPL - By the powers conferred by clause (iv) of Explanation 3 of sub-section (1) of section 37 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby... Dated: 23-Apr-2025 24-Apr-2025 -- Notification No. 37/2025 F. No. 300195/61/2024-ITA-I - By the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Ac... Dated: 22-Apr-2025 24-Apr-2025 -- Notification No. 36 /2025 F. No. 370142/11/2025-TPL - By the powers conferred by clause (ii) of sub-section (1F) of section 206C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the ... Dated: 22-Apr-2025 18-Apr-2025 -- Notification No. 34 /2025 F. No. 300164/2/2024-ITA-I - By the powers conferred by clause (48) of section 2 of the Income-tax Act, 1961 (43 of 1961), read with clause (ii), clause (iii) and clause (v) of sub-rule (3)... Dated: 17-Apr-2025 18-Apr-2025 -- Notification No. 33/2025 F. No. 203/33/2024/ITA-II - By the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rul... Dated: 17-Apr-2025 18-Apr-2025 -- Instructions for processing of applications for GST registration – regarding. Instruction No. 03/2025-GST - dt.17-Apr-2025 09-Apr-2025 -- Notification No. 32/2025 F. No. 370142/9/2025-TPL - By the powers conferred by clause (l) of sub-section (1) of section 89 of the Finance (No. 2) Act, 2024 (15 of 2024), the Central Government hereby notifies und... Dated: 08-Apr-2025 09-Apr-2025 -- Notification No. 31/2025 F. No. 225/06/2024/ITA-II - By the powers conferred by clause (ba) of Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that bond... Dated: 07-Apr-2025 09-Apr-2025 -- Notification No. 30/2025 F. No. 370142/29/2024-TPL - By the powers conferred by section 158BC read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the foll... Dated: 07-Apr-2025 07-Apr-2025 -- Notification No. 27/2025 F. No. 370142/13/2025-TPL - By the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that no deduction of tax... Dated: 04-Apr-2025 07-Apr-2025 -- Notification No. 26/2025 F. No. 370142/1/2025-TPL - By the powers conferred by sub-section (2A) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that every person who has been..... Dated: 03-Apr-2025 07-Apr-2025 -- Notification No. 25/2025 F. No. 370142/1/2025-TPL - By the powers conferred by sub-section (2A) of section 139AA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 Dated: 03-Apr-2025 03-Apr-2025 -- Press Release, dt. 31-03-2025 - CBDT Signs 174 Advance Pricing Agreements in FY 2024-25 Dated: 31-Mar-2025 03-Apr-2025 -- Notification No. G.S.R. 214, No. 1/4/2023-NS(pt.) - By the powers conferred by section 15 of the Government Savings Promotion Act, 1873 (5 of 1873), the Central Government hereby makes the following Scheme to further amend the Government Savings Promotion General Rules, 2018, Dated: 02-Apr-2025 29-Mar-2025 -- Notification No. 24 /2025/F. No. 300196/61/2024-ITA-I - By the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘Karnataka Urban Water Supply & Drainage Board, Bangalore (PAN AAATK5837F), a trust established by the State Government and the appropriation of income arising out of such trust. Dated: 28-Mar-2025 29-Mar-2025 -- Notification No. 23/2025/F. No. 370142/10/2025-TPL - By the powers conferred by section 44AB and section 295 of the Income-tax Act (43 of 1961), the Central Board of Direct Taxes, hereby, makes the following further amendments in the Income-tax Rules, 1962 Dated: 28-Mar-2025 29-Mar-2025 -- Circular No. 5/2025 F. No.275/92/2024-IT (Budget) - Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201 (IA) (ii)/ 206C(7) of the Act, as the case maybe, in specific cases -regarding. Dated: 28-Mar-2025 28-Mar-2025 -- Clarification regarding various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg Circular No. 248/05/2025-GST - dt.27-Mar-2025 28-Mar-2025 -- Further amendments to Central Goods and Services Tax Rules, 2017 Notification No. 11/2025–Central Tax - dt.27-Mar-2025 28-Mar-2025 -- Notification No. 22/2025 F. No. 370142/08/2025-TPL - By the powers conferred by section 295 read with section 194T of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the Income-tax Rules, 1962. Dated: 27-Mar-2025 27-Mar-2025 -- Circular No. F. No. 225/53/2024-ITA-I - Order under section 119 of the Income-tax Act, 1961- reg. Dated: 26-Mar-2025 26-Mar-2025 -- Press Release, dt. 25-03-2025 - CBDT notifies amendments in Income-tax Rules, 1962 to expand the scope of safe harbour rules Dated: 25-Mar-2025 26-Mar-2025 -- Notification No. 21/2025 F. No. 370142/6/2025-TPL - By the powers conferred by section 295 read with sub-section (2) of section 92CB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962. Dated: 25-Mar-2025 19-Mar-2025 -- Press Release, dt. 18-03-2025 - Seeking stakeholders` input for drafting Income-tax Rules and related forms consequent to the Income Tax Bill, 2025 Dated: 18-Mar-2025 19-Mar-2025 -- Notification No. 20/2025 F. No. 225/33/2025/ITA-II - Specifying specifies ‘Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi’ for the purposes of identifying eligible beneficiaries under social welfare schemes. Dated: 18-Mar-2025 18-Mar-2025 -- Press Release, dt. 17-03-2025 - CBDT issues Circular on Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences under Income-Tax Act, 1961 dated 17.10.2024 Dated: 17-Mar-2025 18-Mar-2025 -- Circular No. 04/2025 F.No. 285/08/2014-IT(lnv. V)/281 - Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024. Dated: 17-Mar-2025 15-Mar-2025 -- Making further amendments in the Notification No. 02/2017-Central Tax, dt. 19-06-2017 Notification No. 10/2025-Central Tax - dt.13-Mar-2025 12-Mar-2025 -- Notification No. 19/2025 F. No. 300164/1/2024-ITA-I - By the powers conferred by clause (48) of section 2 of the Income-tax Act, 1961 (43 of 1961) hereby specifies the bond with the following particulars as zero coupon bond for the purposes of the said clause (48) of section 2 of the said Act. Dated: 11-Mar-2025 08-Mar-2025 -- Notification No. 18/2025/F. No. 196/46/2012-ITA-I - By the powers conferred under clause (46) of section 10 of the Income-tax Act, 1961, hereby notifying purposes of the said clause, ‘The Delhi Building and Other Construction Workers Welfare Board’ (PAN: AAAJT1846R), a Board established by Government of National Capital Territory of Delhi Dated: 06-Mar-2025 25-Feb-2025 -- Notification No. 17/2025/F. No. 370142/28/2024-TPL - By the powers conferred by sub-section (1A) of section 115AD, sub-section (4) of section 115TCA, sub-section (4) of section 115UA and sub-section (7) of section 115UB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the Income Tax Rules. Dated: 24-Feb-2025 22-Feb-2025 -- Circular No. 03/2025/F.No. No. 275/107/2024-IT(B) - Income-Tax deduction from salaries during the financial year 2024-25 under section 192 of the Income Tax Act, 1961. Dated: 20-Feb-2025 19-Feb-2025 -- Circular No. 02/2025 (F. No. 300173/1112025-ITA-I) - Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961 Dated: 18-Feb-2025 15-Feb-2025 -- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer. Circular No. 247/04/2025-GST - dt.14-Feb-2025 15-Feb-2025 -- Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force Notification No. 9/2025-Central Tax - dt.11-Feb-2025 14-Feb-2025 -- Press Release, dtd. 13-2-2025 - Executive Summary on the Comprehensive Simplification of the Income-tax Act,1961 Dated: 13-Feb-2025 13-Feb-2025 -- Notification No. 16/2025/F. No. 300195/31/2024-ITA-I - By the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Real Estate Regulatory Authority, Punjab (PAN: AAAJR1281N) (hereinafter referred to as “the assessee”), an authority constituted under The Real Estate (Regulation and Development) Act, 2016. Dated: 12-Feb-2025 11-Feb-2025 -- Notification No. 15/2025/F. No. 203/27/2024/ITA-II - By the powers conferred by clause (ii) of sub-section (1) of section 35 of the Incometax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962, the Central Government hereby approves ‘Bhaikaka University’ Anand, Gujarat (PAN: AAGAB9280N) for ‘Scientific Research’ under the category of ‘University, college or other institution’. Dated: 10-Feb-2025 09-Feb-2025 -- Notification No. 14/2025/F. No. 370142/2/2025-TPL - By the powers conferred by section 285 read with section 295 of the Incometax Act, 1961 (43 of 1961), hereby makes the following amendments in the Income-tax Rules, 1962. Dated: 07-Feb-2025 08-Feb-2025 -- Notification No. 13/2025/F. No.370142/9/2024-TPL - Notification regarding amendments brought in the Income-tax Rules, 1962 Dated: 07-Feb-2025 08-Feb-2025 -- Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 -regarding. Instruction No. 02/2025-GST - dt.07-Feb-2025 31-Jan-2025 -- Notification No. 12/2025/F. No. 225/235/2024/ITA-II - Notification regarding specifying, ‘Joint Secretary to Government of India, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs... Dated: 30-Jan-2025 29-Jan-2025 -- Circualar regarding clarifications regarding applicability of GST on certain services. Circular No. 245/02/2025-GST - dt.28-Jan-2025 29-Jan-2025 -- Circular regarding regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. Circular No. 244/01/2025-GST - dt.28-Jan-2025 29-Jan-2025 -- Notification No. 11/2025/F. No. 203/24/2024/ITA-II - By the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962, the Central Government hereby approves ... Dated: 27-Jan-2025 29-Jan-2025 -- Notification No. 10/2025/F. No.370142/26/2024-TPL - By the the powers conferred by section 295 read with sub-item (b) of item (I) of subclause (i) of clause (c) of the Explanation to clause (4D), sub-item (iv) of item (II) of sub-clause (A) of clause (b) of the Explanation to clause (23FB) of section 10 and clause (iv) of sub-section (5) of section 94B of the Income-tax Act, 1961 (43 of 1961).. Dated: 27-Jan-2025 28-Jan-2025 -- Central Tax Notification for waiver of the late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23 Notification No. 8/2025-Central Tax - dt.23-Jan-2025 28-Jan-2025 -- Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025. Notification No. 7/2025-Central Tax - dt.23-Jan-2025 23-Jan-2025 -- Circular No. 01/2025 (F. No. 500/05/2020/FT&TR-II) - Guidance for application of the Principal Purpose Test (PPT) under India`s Double Taxation Avoidance Agreements Dated: 21-Jan-2025 22-Jan-2025 -- Notification No. 9/2025/ F.No.370142/18/2024-TPL - By the powers conferred by section 295 read with the sub-section (1) of section-44BBC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962. Dated: 20-Jan-2025 22-Jan-2025 -- Notification No. 8/2025/ F. No. 370153/01/2025-TPL - Notification regarding implementation of removal of difficulty order arisen regarding the Direct Tax Vivad Se Vishwas Scheme, 2024 was introduced vide the Finance (No.2) Act, 2024 (15 of 2024). Dated: 20-Jan-2025 18-Jan-2025 -- Notification No. 08/2025-Integrated Tax (Rate) Amendment to Notification No. 14/2017-Integrated Tax (Rate), dt. 28-06-2017 - dt.16-Jan-2025 18-Jan-2025 -- Notification No. 08/2025-Central Tax (Rate) Amendment to Notification No. 17/2017-Cental Tax (Rate), dt. 28-06-2017 - dt.16-Jan-2025 18-Jan-2025 -- Notification No. 01/2025-Compensation Cess (Rate) Notification regarding exemption on the intra-state and inter-state supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the compensation cess leviable thereon under section 8 of the Goods and Services T - dt.16-Jan-2025 16-Jan-2025 -- Notification No. 7/2025/F. No. 203/20/2024/ITA-II - By the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rules 5C and 5D of the Income Tax Rules, 1962 hereby approves Central Power Research Institute (CPRI) (PAN: AAAAC0268P), Bengaluru under the category Income Tax Act, 1961 and the Income Tax Rules, 1962. Dated: 14-Jan-2025 13-Jan-2025 -- Notification No. 06/2025 [F.No. CBIC-20021/2/2025-GST] , dt. 10-01-2025 Notification regarding extension of the time limit for furnishing the statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the s - dt.10-Jan-2025 13-Jan-2025 -- Notification No. 05/2025 [F.No.CBIC-20021/2/2025-GST], dt. 10-01-2025 Notification regarding extension of the time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act re - dt.10-Jan-2025 13-Jan-2025 -- Notification No. 04/2025 [F. No. CBIC-20021/2/2025-GST], dt. 10-01-2025 Notification regarding extension of the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the mo - dt.10-Jan-2025 09-Jan-2025 -- Notification No. 6/2025/F. No. 275/108/2024-IT(B) - By the powers conferred under the Income Tax Act, 1961 section 206C Central Government hereby specifies that a Unit of international Financial Services Centre shall not be considered as buyer for the purposes of the sais section in respect of purchase of Goods from a seller, subject to the following conditions. Dated: 06-Jan-2025 07-Jan-2025 -- Notification No. 5/2025/F. No. 300196/37/2019-ITA-I - Notification regarding `Karnataka State Horticulture Development Agency`, in respect of the following specified income arising to that society. Dated: 03-Jan-2025 07-Jan-2025 -- Notification No. 4/2025 F.No. 196/1/2023-ITA-I - Notification regarding `The Commissioner for the Rabindra Setu, Kolkata` in respect of the following specified income arising to that body. Dated: 03-Jan-2025 03-Jan-2025 -- Notification No. 3/2025/F.No. 275/109/2024-IT(B), dt. 2-1-2025 - Through the powers conferred under sub section(1F) of section 197A of the Income Tax Act, 1961, it is notified that no deduction of tax shall be made under the provisions of section 194Q of the Act, from a person, being a buyer from a Unit of International Financial Services Centre, being a seller, subject to following conditions. Dated: 02-Jan-2025 03-Jan-2025 -- Notification No. 2/2025/F.No. 275/110/2024-IT(B), dt. 2-1-2025 - Through the powers conferred under sub section(1F) of section 197A of the Income Tax Act, 1961, it is notified that no deduction of income-tax under Chapter XVII of the Act shall be made on the payments received by credit guarantee fund established and financed by Central Government. Dated: 02-Jan-2025 03-Jan-2025 -- Notification No. 1/2025/F.No. 275/25/2023-IT(B), dt. 2-1-2025 - Through the powers conferred under sub section(1F) of section 197A of the Income Tax Act, 1961, it is notified that no deduction of income-tax under Chapter XVII of the Act on payments by National Credit Guarantee Company Limited. Dated: 02-Jan-2025 01-Jan-2025 -- Companies (Accounts) Second Amendment Rules, 2024 Notification No. G.S.R. 794(E), dt. 31-12-2024 - dt.2024-12-31 22-Dec-2024 -- Recommendations of 55th GST Council Meeting 55th GST Council Meeting - dt.21-Dec-2024 14-Dec-2024 -- Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI Notification No. 31/2024-Central Tax - dt.13-Dec-2024 11-Dec-2024 -- Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal. Notification No. 30/2024-Central Tax - dt.10-Dec-2024 05-Dec-2024 -- Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on `Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017` Circular No. 239/33/2024-GST - dt.04-Dec-2024 29-Nov-2024 -- Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI. Notification No. 28/2024-Central Tax - dt.27-Nov-2024 29-Nov-2024 -- Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.. Notification No. 29/2024-Central Tax - dt.27-Nov-2024 27-Nov-2024 -- Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017 Notification No. 27/2024-Central Tax - dt.25-Nov-2024 19-Nov-2024 -- Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand Notification No. 26/2024-Central Tax - dt.18-Nov-2024 28-Oct-2024 -- Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST--Reg. Corrigendum to Circular No. 237/31/2024-GST - dt.25-Oct-2024 28-Oct-2024 -- Corrigendum to Notification No. 9/2024-Central Tax (Rate), dt. 8-10-2024 Notification No. 9/2024-Central Tax (Rate) (Corrigendum) - dt.22-Oct-2024 28-Oct-2024 -- Corrigendum to Notification No. 9/2024-Integrated Tax (Rate), dt. 8-10-2024 Notification No. 9/2024-Integrated Tax (Rate) (Corrigendum) - dt.22-Oct-2024 28-Oct-2024 -- Corrigendum to Notification No.9/2024-Union Territory Tax (Rate), dt. 8-10-2024 Notification No.9/2024-Union Territory Tax (Rate) (Corrigendum) - dt.22-Oct-2024 15-Oct-2024 -- Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. Circular No. 237/31/2024-GST - dt.15-Oct-2024 15-Oct-2024 -- Clarification of various doubts related to Section 128A of the CGST Act, 2017. Circular No. 238/32/2024-GST - dt.15-Oct-2024 12-Oct-2024 -- Clarifications regarding applicability of GST on certain services Circular No. 234/28/2024-GST - dt.11-Oct-2024 12-Oct-2024 -- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi Circular No. 235/29/2024-GST - dt.11-Oct-2024 12-Oct-2024 -- Clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings Circular No. 236/30/2024-GST - dt.11-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 5/2017-Central Tax, dt. 19-6-2017 Notification No. 24/2024-Central Tax - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 50/2018-Central Tax, dt. 13-9-2018 Notification No. 25/2024-Central Tax - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 13/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 9/2024-Central Tax (Rate) - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 13/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 9/2024-Central Tax (Rate) - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 10/2017-Integrated Tax (Rate), dt. 28-6-2017 Notification No. 9/2024-Integrated Tax (Rate) - dt.08-Oct-2024 10-Oct-2024 -- Amendment to Notification No. 13/2017-Union Territory Tax (Rate), dt. 28-6-2017 Notification No.9/2024-Union Territory Tax (Rate) - dt.08-Oct-2024 09-Oct-2024 -- Further Amendments in Notification No. 4/2017-Central Tax (Rate), dated 28th June, 2017 Notification No. 6/2024-Central Tax (Rate) - dt.08-Oct-2024 09-Oct-2024 -- Amendment to Notification No. 4/2017-Integrated Tax (Rate), dt. 28-6-2017 Notification No. 6/2024-Integrated Tax (Rate) - dt.08-Oct-2024 09-Oct-2024 -- Amendment to Notification No. 4/2017-Union Territory Tax (Rate), dt. 28-6-2017 Notification No.6/2024-Union Territory Tax (Rate) - dt.08-Oct-2024 02-Oct-2024 -- Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering Notification No. 18/2024-Central Tax - dt.01-Oct-2024 02-Oct-2024 -- Notification under Section 171 of CGST Act to provide for the sunset date. Notification No. 19/2024-Central Tax - dt.01-Oct-2024 29-Sep-2024 -- Seeks to notify the provisions of Finance (No. 2) Act, 2024 Notification No. 17/2024-Central Tax - dt.27-Sep-2024 20-Sep-2024 -- Seeks to notify National Bank for Financing Infrastructure and Development as a public financial institution Notification no. G.S.R. 557(E), dt. 10-09-2024 - dt.2024-09-10 20-Sep-2024 -- Clarification on holding of Annual General Meeting (AGM) and EGM through Video Conference (VC) or Other Audio Visual Means (OAVM) and passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with Rules made thereunde General Circular No. 09/2024, dt. 19-09-2024 - dt.2024-09-19 14-Sep-2024 -- Foreign Exchange (Compounding Proceedings) Rules, 2024 Notification No. G.S.R. 566 (E), dt. 12-09-2024 - dt.2024-09-12 12-Sep-2024 -- Clarification in respect of advertising services provided to foreign clients. Circular No. 230/24/2024-GST - dt.11-Sep-2024 12-Sep-2024 -- Clarification on availability of input tax credit in respect of demo vehicles. Circular No. 231/25/2024-GST - dt.11-Sep-2024 12-Sep-2024 -- Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. Circular No. 232/26/2024-GST - dt.11-Sep-2024 12-Sep-2024 -- Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. Circular No. 233/27/2024-GST - dt.11-Sep-2024 11-Sep-2024 -- Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2024 Notification No. G.S.R. 555(E), dt. 09-09-2024 - dt.2024-09-09 11-Sep-2024 -- Companies (Indian Accounting Standards) Second Amendment Rules, 2024 Notification No. G.S.R. 554(E), dt. 09-09-2024 - dt.2024-09-09 11-Sep-2024 -- Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2024 Notification No. G.S.R. 552(E), dt. 09-09-2024 - dt.2024-09-09 11-Sep-2024 -- Companies (Indian Accounting Standards) Amendment Rules, 2024 Notification No. G.S.R. 492(E), dt. 12-08-2024 - dt.2024-08-12 07-Aug-2024 -- Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 Notification No. 16/2024-Central Tax - dt.06-Aug-2024 16-Jul-2024 -- Clarifications regarding applicability of GST on certain services -reg. Circular No. 228/22/2024-GST - dt.15-Jul-2024 16-Jul-2024 -- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. Circular No. 229/23/2024-GST - dt.15-Jul-2024 12-Jul-2024 -- Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. Circular No. 224/18/2024-GST - dt.11-Jul-2024 12-Jul-2024 -- Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. Circular No. 225/19/2024-GST - dt.11-Jul-2024 12-Jul-2024 -- Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export. Circular No. 226/20/2024-GST - dt.11-Jul-2024 12-Jul-2024 -- Processing of refund applications filed by Canteen Stores Department (CSD). Circular No. 227/21/2024-GST - dt.11-Jul-2024 11-Jul-2024 -- Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Notification No. 12/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. Notification No. 13/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. Notification No. 14/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. Notification No. 15/2024-Central Tax - dt.10-Jul-2024 11-Jul-2024 -- Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. Circular No. 223/17/2024-GST - dt.10-Jul-2024 05-Jul-2024 -- Filing of Forms [BEN-2, MGT-6] due to migration from V2 Version to V3 Version in MCA21 Portal from 4th July, 2024 to 14th July, 2024 General Circular No. 04/2024, dt. 04-07-2024 - dt.2024-07-04 29-Jun-2024 -- Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court--Reg. Circular No. 207/1/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- 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--Reg. Circular No. 208/2/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons--Reg. Circular No. 209/3/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit--Reg. Circular No. 210/4/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons--Reg. Circular No. 211/5/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers--Reg. Circular No. 212/6/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company--Reg. Circular No. 213/7/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value--Reg. Circular No. 214/8/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarificationon taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle--Reg. Circular No. 215/9/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 195/07/2023-GST, dated 17.07.2023--Reg. Circular No. 216/10/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement--Reg. Circular No. 217/11/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person--Reg. Circular No. 218/12/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017--Reg. Circular No. 219/13/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors--Reg. Circular No. 220/14/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model--Reg. Circular No. 221/15/2024-GST - dt.26-Jun-2024 29-Jun-2024 -- Clarification on time of supply of services of spectrum usage and other similar services under GST--Reg. Circular No. 222/16/2024-GST - dt.26-Jun-2024 24-Jun-2024 -- Recommendations of 53rd GST Council Meeting Press Note - dt.22-Jun-2024 03-Jun-2024 -- Amendment to Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate Notification No. 11/2024-Central Tax - dt.30-May-2024 29-May-2024 -- Amendment to Notification No. 02/2017-Central Tax, dt. 19-06-2017 with effect from 5th August, 2023 Notification No. 10/2024-Central Tax - dt.29-May-2024 09-May-2024 -- Relaxation of additional fees and extension of last date of filing of Form No. LLP BEN-2 and LLP form No. 4D under the Limited Liability Partnership Act, 2008 General Circular No. 03/2024, dt. 07-05-2024 - dt.2024-05-07