GST > 2023 Circulars

Circular No. 197/09/2023 – GST: Clarification on Refund Related Issues

References have been received from the field formations seeking clarification on various issues relating to GST refunds. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this regard across the field formations, the Board,

Circular No. 198/10/2023 – GST: Clarification on issue pertaining to e-invoice

Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”) w.r.t supplies made by a registered person,

Circular No. 199/11/2023 – GST: Clarification regarding taxability of services provided by an office of an organization in one State to the office of that organization in another State, both being distinct persons.

Various representations have been received seeking clarification on the taxability of activities performed by an office of an organization in one State to the office of that organization in another State, which are regarded as distinct persons under section 25 of CGST Act, 2017 (hereinafter referred to as ‘the CGST Act’).

Circular No. 200/12/2023 – GST: Clarification Regarding GST Rates and Classification of Certain Goods Based on the Recommendations of the GST Council in its 50th Meeting Held on 11th July 2023

Based on the recommendations of the GST Council in its 50th meeting held on 11th July 2023, clarifications with reference to GST levy related to the following items are being issued through this circular: