Corrigendum dt 25.10.2024 to Circular no. 237/31/2024-GST dated 15.10.2024
Central Board of Indirect Taxes and Customs (CBIC) issued Corrigendum on 25.10.2024 to Circular no. 237/31/2024-GST dated 15.10.2024
Tag: Circular
GST DAILY – 285
The Ministry of Finance has been issued 16 circulars on 26 June 24 under GST for effecting decision taken under 53rd GST Council meeting
Brief of Circular No.-212/6/2024-GST dated 26-06-2024 suggested certificate formats
This circular clarifies the conditions under which discounts provided by suppliers via tax credit notes after supply should not be included in the taxable value. It also provides a mechanism for verifying the reversal of Input Tax Credit (ITC) by recipients. The goal is to ensure uniform implementation of Section 15(3)(b)(ii) across tax departments until a permanent system functionality is introduced.
Circular No. 17/2024- Customs dated 18.09.2024
CBIC issued Circular no. 17/2024- Customs dated 18.09.2024 regarding Amendment of Note 3 of Chapter 98 in the First Schedule to the Customs Tariff Act, 1975.
Circular No. 15/2024- Customs dated 12.09.2024
CBIC issued Notification no. 15/2024-Customs dated 12.09.2024 to hereby Extend export related benefits for exports made through courier mode.
Circular No. 08/2024 dated 05.08.2024
Central Board of Direct Taxes issued Circular no. 8/2024 dated 25.08.2024 on Non-applicability of higher rate of TDS/TCS as per provisions of section 206AA/ 206CC of the Income-tax Act, 1961, in the event of death of deductee/collectee before linkage of PAN and Aadhaar.
Circular no. 229/23/2024-GST dated 15.07.2024
CBIC issued Circular 229/23/2024-GST dated 15.07.2024 to provide clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd GST meeting
Circular no. 228/22/2024-GST dated 15.07.2024
CBIC issued Circular 228/22/2024-GST dated 15.07.2024 to provide clarifications regarding applicability of GST on certain services.
Circular no. 227/21/2024-GST dated 11.07.2024
CBIC issued Circular 227/21/2024-GST dated 11.07.2024 on Processing of refund applications filed by Canteen Stores Department (CSD).
Circular no. 226/20/2024-GST dated 11.07.2024
CBIC issued Circular No. 226/20/2024-GST on 11.07.2024 providing Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.