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GST Circular

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 269 items in 14 pages
2025254/11/2025-GSTAssigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
2025253/10/2025-GSTRegarding withdrawal of circular No. 212/6/2024-GST.
2025252/09/2025-GSTCommunication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
2025251/08/2025-GSTClarification on various doubts related to treatment of secondary or post-sale discounts under GST
2025250/07/2025-GSTReviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
2025249/06/2025-GSTGeneration and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
2025248/05/2025-GSTVarious issues related to availment of benefit of Section 128A of the CGST Act, 2017
2025247/04/2025-GSTClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
2025246/03/2025-GSTClarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
2025245/02/2025-GSTClarifications regarding applicability of GST on certain services.
202528-Jan-2025Regularizing 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.
2024243/37/2024-GSTClarification on various issues pertaining to GST treatment of vouchers
2024242/36/2024-GSTClarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
2024241/35/2024-GSTClarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
2024240/34/2024-GSTClarification 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
2024239/33/2024--GSTAmendment 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–reg.
2024238/32/2024-GSTClarification of various doubts related to Section 128A of the CGST Act, 2017.
2024237/31/2024-GSTClarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
2024236/30/2024-GSTClarification 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
2024235/29/2024-GSTClarification 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

News Section

News

30 Jul 26
AP HC Grants GST Sec. 62(2) Relief After Dealer Files Pending GSTR-3B with Late Fee & Interest
Govt Defends Section 43B(h), Rules Out Changes to MSME Payment Compliance
MSME Development (Amendment) Bill, 2026 Introduced in Rajya Sabha
Paytm Payments Bank to Be Wound Up After RBI Licence Cancellation
GSTN Puts Proposed e-Way Bill Enhancements on Hold Until Further Notice
29 Jul 26
MSME Development (Amendment) Bill, 2026 Introduced in Rajya Sabha
Paytm Payments Bank to Be Wound Up After RBI Licence Cancellation
Karnataka HC Grants Interim Relief to Taxpayer in Section 74 Proceedings After GST ITC Reversal
Patna HC Imposes ?25,000 Penalty for Reversing Stand on GST Undertaking After Accepting Relief
CBIC Issues Circular on Departmental GSTAT Appeals in DGGI Common Adjudication Matters
No Recovery From Genuine Buyer First? Karnataka HC Examines GST Authorities’ ITC Demand Approach
28 Jul 26
CBDT Extends Tax Exemption Benefits to Maharashtra Fees Regulating Authority Under Section 10(46)
No Change in MSME Payment Compliance: Government Defends Section 43B(h) in Parliament
New ITR-BN Form for Block Assessment in Search and Seizure Cases
Allahabad High Court Sets Aside IT Reassessment Notice Issued After Assessee’s Death
27 Jul 26
Supreme Court Confirms No GST on Long-Term Industrial Plot Leasehold Transfers
FM Sitharaman Calls for Greater Tax Certainty and Reduced Litigation at 167th Income Tax Day Celebration
Draft Insurance Rules 2026 Released: Centre Proposes Major Overhaul of 87-Year-Old Insurance Rules
26 Jul 26
CBDT Notifies ITR-BN Under Income Tax Rules 2026 for Block Assessment Cases
Andhra Pradesh Inaugurates Two New GSTAT Benches to Hear GST Appeals
Gauhati HC Directs Authorities to Restore Registration After Filing Pending GST Returns and Clearing Dues
25 Jul 26
Supreme Court: Section 74 Cannot Be Invoked Without Proof of Fraud or Fake ITC
Gauhati HC: ITC Can’t Be Refused to Bona Fide Purchaser for Seller’s Failure to File GST Returns
24 Jul 26
Punjab & Haryana HC Invalidates GST Show Cause Notice Prepared Using AI Tool
Delhi HC Declines Plea Against 18% Tax on Diagnostic Services, Directs Matter to GST AAR
MoS Finance Pankaj Chaudhary: GST Rate on 36 Life-Saving Medicines Reduced to Nil
TN Rice Millers Seek Removal of 5% GST on Rice Ahead of Upcoming Council Meeting
23 Jul 26
CBDT Revises `Specified Fund` Definition Under Income Tax Act, 2025
CBDT Grants Section 10(46) Exemption to District Legal Services Authority, Jind
Madras HC: Govt. Contractors Eligible for Additional GST Reimbursement Following VAT-to-GST Transition
Rajasthan Government Issues New Guidelines for GST Return Scrutiny
MCA Invites Stakeholder Suggestions on Integrated Insolvency Ecosystem Platform
Supreme Court Upholds Allahabad HC Decision Describing GST Registration Cancellation as ‘Economic Death’ of Business
21 Jul 26
UPI Crosses 55.49 Crore Users in June 2026; FY26 Transactions Hit Rs 314 Lakh Crore
CBDT Enables Foreign Assets Reporting in AIS: Taxpayers Can Now View CRS/FATCA Data Online
Uttarakhand HC: Minor GST E-Way Bill Typo Can’t Trigger Section 129 Penalty
Madras HC: Bank Account Under GST Section 83 Can’t Be Sustained Without Tangible Material
Calcutta HC: GST Order U/S 73 Remains Valid If Digitally Signed on or Before the Limitation Deadline
No GST Demand Order Within Deadline: Delhi High Court Quashes ADT-03 Audit Notice and DRC-01
20 Jul 26
Core Industries Index Overhauled with 2022-23 Base Year and Expanded Industry Coverage
CBDT Notifies NaBFID 10-Year Zero Coupon Bond Under Income Tax Act, 2025
19 Jul 26
Tax Compliance Checklist for Small and Medium Enterprises
Karnataka HC Quashes GST Order Over Absence of Fraud Allegation in SCN U/S 74
18 Jul 26
Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226
Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226
GSTAT Activates Token Generation Facility to Resolve E-Filing Appeal Portal Issues
DGTS and Belapur Commissionerate Host Hybrid GST Seminar for Industry and Tax Experts
16 Jul 26
Centre Revises Excise Duty Rates on Petrol and Diesel Components; Changes Effective from 16th July 2026
Social Protection Fund Notified as Specified Person Under IT Act 2025 for Tax-Exempt Investments in India
Gujarat HC Rejects Plea Against Fake GST ITC Demand Over Misleading Submissions to the Court
Karnataka HC Clarifies No GST on Machinery Returned to Seller for Testing Without Consideration
Dimapur Unit Tax Department Carries Out Field Inspection Drive for GST Compliance Awareness

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Aug 26 Payment of TDS/TCS of July. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Aug 26 E-filing details of declarations received in July, from buyers for non-deduction of TCS at income tax efiling portal with TAN login.
07 Aug 26 Return of External Commercial Borrowings for July.
10 Aug 26 Monthly Return by Tax Deductors for July.
10 Aug 26 Monthly Return by e-commerce operators for July.
11 Aug 26 Monthly Return of Outward Supplies for July.
13 Aug 26 Monthly Return of Input Service Distributor for July.
13 Aug 26 Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for July.
13 Aug 26 Monthly Return by Non-resident taxable person for July.
14 Aug 26 Issue of TDS Certificate for TDS deducted on Purchase of Property in June.
14 Aug 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in June.
14 Aug 26 Issue of TDS Certificate for tax deducted on certain payments by individual/HUF in June.
14 Aug 26 Issue of TDS Certificate for tax deducted on Virtual Digital Assets in June.
15 Aug 26 Issue of TDS certificates for Q1 of TY 2026-27.
15 Aug 26 Issue of TCS certificates for Q1 of TY 2026-27.
15 Aug 26 Details of Deposit of TDS/TCS of July by book entry by an office of the Government.
15 Aug 26 E-Payment of PF for July.
15 Aug 26 Payment of ESI for July
20 Aug 26 To add/amend particulars (other than GSTIN) in GSTR-1 of July. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. If incorrect values are auto-populated in Table 3.2 of GSTR-3B, correct the values by making amendments through
20 Aug 26 Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP). Auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders are now non-editable.
20 Aug 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for July.
25 Aug 26 Deposit of GST under QRMP scheme for July .
28 Aug 26 Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Aug 26 Deposit of TDS on payment made for purchase of property in July.
30 Aug 26 Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in July. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Aug 26 Deposit of TDS on certain payments made by individual/HUF for July.
30 Aug 26 Deposit of TDS on Virtual Digital Assets for July.
31 Aug 26 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.
31 Aug 26 Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.
31 Aug 26 Regularise pending MCA annual filings under CCFS 2026 Scheme without penalty but at concessional fees. Parallel route for inactive or defunct companies to opt for dormancy or strike-off.
31 Aug 26 Exercise option to opt for old regime for AY 26-27 if due date is 31 Aug.
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