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

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Due Date Reminder

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07 Nov 26 E-filing of details of declarations in Form 127 received in October from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login.
07 Nov 26 Payment of TDS/TCS of October. 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 Nov 26 Return of External Commercial Borrowings for October.
10 Nov 26 Monthly Return by e-commerce operators for October.
10 Nov 26 Monthly Return by Tax Deductors for October.
11 Nov 26 Monthly Return of Outward Supplies for October.
13 Nov 26 Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
13 Nov 26 Monthly Return by Non-resident taxable person for October.
13 Nov 26 Monthly Return of Input Service Distributor for October.
14 Nov 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in Sep, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and o
15 Nov 26 Issue of TDS certificates for Q2 of TY 2026-27.
15 Nov 26 Issue of TCS certificates for Q2 of TY 2026-27.
15 Nov 26 Details of Deposit of TDS/TCS of October by book entry by an office of the Government.
15 Nov 26 E-Payment of PF for October.
15 Nov 26 Payment of ESI for October
20 Nov 26 Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Nov 26 Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 25-26 in GSTR-3B. Issue Credit notes for FY25-26 . Reversal of ITC of FY 25-26 where supplier had filed GSTR-1/IFF but not filed GSTR-3B
20 Nov 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
21 Nov 26 Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).
21 Nov 26 Filing of the MAT/AMT Audit Report etc., where the due date of the ITR is 30 November.
21 Nov 26 Furnishing of declaration u/s 80GG in respect of rent paid for residential accommodation, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.
21 Nov 26 Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.
21 Nov 26 Online application by a domestic company (other than one to whom transfer pricing provisions apply), for exercise of the option u/s 115BAA (22% tax).
21 Nov 26 Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).
21 Nov 26 Online application by an individual/HUF carrying on business or profession, for exercise of the option u/s 115BAC(1), where the due date of the ITR is 31 October, extended to 21 Nov.
21 Nov 26 Online application by a resident co-operative society, for exercise of the option u/s 115BAD(1), where the due date of the ITR is 31 October, extended to 21 Nov.
21 Nov 26 Online application by a resident manufacturing co-operative society, for exercise of the option u/s 115BAE(1), where the due date of the ITR is 31 October, extended to 21 Nov.
21 Nov 26 Filing of income tax returns by companies, partnership firms etc. (audit applicable).
21 Nov 26 Statement of foreign income offered for tax for the previous year, and of foreign tax deducted or paid on such income, if the due date of the ITR is 31 October, extended to 21 Nov. (can be filed till end of assessment year)
25 Nov 26 Deposit of GST under QRMP scheme for October .
28 Nov 26 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Nov 26 Annual Return by OPCs and Small Companies.
29 Nov 26 Annual Return by companies other than OPCs and small companies.
29 Nov 26 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
30 Nov 26 Online Application for alternative tax regime if due date of ITR is 30 Nov.
30 Nov 26 Filing of Income Tax Return where Transfer Pricing applicable.
30 Nov 26 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2025-26.
30 Nov 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for payment of rent above Rs.50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, purchase of property, certain other payments made
30 Nov 26 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
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