Circular no. 243/37/2024-GST dated 31.12.2024
CBIC issued Circular no. 243/37/2024-GST dated 31.12.2024 providing Clarification on various issues pertaining to GST treatment of vouchers
Tag: Circular
Circular no. 242/36/2024-GST dated 31.12.2024
CBIC issued Circular no. 242/36/2024-GST dated 31.12.2024 providing Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients.
Circular no. 241/35/2024-GST dated 31.12.2024
CBIC issued Circular no. 241/35/2024-GST dated 31.12.2024 regarding Clarification on availability of input tax credit as per clause (b) of subsection (2) of section 16 of the CGSTax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.
Circular no. 240/34/2024-GST dated 31.12.2024
CBIC issued Circular no. 240/34/2024-GST dated 31.12.2024 providing Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform.
Circular No. 21/2024 dated 31.12.2024
CBDT issued Circular No. 21/2024 dated 31.12.2024 regarding Extension of due date for furnishing belated/revised returns of income for the Assessment Year 2024-25 in certain cases.
Circular No. 20/2024 dated 30.12.2024
CBDT issued Circular No. 20/2024 dated 30.12.2024 regarding Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024.
Circular No. 27/2024- Customs dated 23.12.2024
CBIC issued Circular no. 27/2024-Customs dated 23.12.2024 to enable Voluntary Payment electronically on ICEGATE e-payment Platform.
Circular No. 19/2024 dated 16.12.2024
Central Board of Direct Taxes (CBDT) issued Circular No. 19/2024 dated 16.12.2024 to provide Guideline Note 2/2024 on provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024.
Circular no. 239/33/2024-GST dated 04.12.2024
CBIC issued Circular no. 239/33/2024-GST dated 04.12.2024 to Amend 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. 21/2024- Customs dated 30.09.2024
CBIC issued Circular no. 21/2024-Customs dated 30.09.2024 to prescribe Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds w.e.f 01.12.2024.