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Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 255/01/2026-GST dated 25.06.2026 to provide Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction.
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Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 237/31/2024-GST dated 15.10.2024 to Clarify the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.
Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
CBIC issued Circular no. 246/03/2025-GST dated 30.01.2025 Clarifying on the applicability of late fee for delay in furnishing of FORM GSTR-9C.