CBIC Circular No. 192/04/2023-GST: Interest on Wrongly Availed IGST ITC
CBIC Circular No. 192/04/2023-GST dated 17 July 2023 clarifies the calculation of interest on wrongly availed IGST input tax credit. It explains that the combined IGST, CGST and SGST credit balance m…
CBIC Circular No. 248/05/2025-GST: Clarification on GST Interest and Penalty Waiver under Section 128A
CBIC Circular No. 248/05/2025-GST dated 27 March 2025 clarifies eligibility for waiver of interest and penalty under Section 128A…
CBIC Circular No. 249/06/2025-GST: DIN Not Required for GST Communications Bearing Verifiable RFN
CBIC Circular No. 249/06/2025-GST dated 9 June 2025 clarifies that GST communications issued through the common portal under Sect…
CBIC Circular No. 224/18/2024-GST: GST Demand Recovery and Appeal Pre-Deposit
CBIC Circular No. 224/18/2024-GST dated 11 July 2024 provides guidelines for recovery of GST dues where the first appeal has been…
CBIC Circular No. 246/03/2025-GST: Late Fee for Delayed Filing of GSTR-9C
CBIC Circular No. 246/03/2025-GST dated 30 January 2025 clarifies that where GSTR-9C is required, the annual return is complete o…
Circular No. 241/35/2024-GST – Clarification on ITC Availability in Ex-Works (EXW) Contracts
CBIC Circular No. 241/35/2024-GST dated 31 December 2024 clarifies the availability of Input Tax Credit (ITC) under Section 16(2)…
Circular No. 240/34/2024-GST – Clarification on ITC Reversal by E-Commerce Operators for Services under Section 9(5)
CBIC Circular No. 240/34/2024-GST dated 31 December 2024 clarifies that electronic commerce operators (ECOs) liable to pay GST un…
Ship-to GSTIN Now Mandatory: Major Changes to e-Invoice and e-Way Bill APIs (Effective 1 August 2026)
GSTN has introduced a new validation requiring Ship-to GSTIN in e-Invoice and e-Way Bill APIs wherever Ship-to details are provid…