Understand Circular 250/07/2025 on review, appeal, and revision of GST orders passed by Common Adjudicating Authority for DGGI notices. Process clarified.

In exercise of the powers conferred by Clause (91) of section 2 of the CGST Act, 2017 (12 of 2017) (hereinafter referred to as the Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the said Act,

Understand Circular No. 201/13/2023-GST on GST for director’s personal services, reverse charge, and food & beverages supplied in cinema halls.

Learn Circular No. 253/10/2025-GST withdrawing Circular 212/6/2024-GST and understand its impact on Section 15(3)(b)(ii) GST compliance

Explore Circular No. 31/05/2018 – GST: Section 73 & 74 CGST Act 2017, its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 14/2020-Central Tax, dated 21st March 2020 had been issued which requires Dynamic Quick Response Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide Notification No. 89/2020- Central Tax, dated 29th November 2020, penalty has been waived for non-compliance of the provisions of Notification No.14/2020 – Central Tax for the period from 01st December, 2020 to 31st March, 2021, subject to the condition that the said person complies with the provisions of the said Notification from 01st April, 2021.

Based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024, at New Delhi, in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017, clarifications on the following issues are being issued through this Circular as under:

The Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 was issued to clarify Goods and Service Tax rate applicable on catering services, i.e., supply of food or drink in a mess or canteen in an educational institute. Also, Order No 02/2018- Central Tax dated 31.03.2018, was issued to clarify Goods and Service Tax rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, in trains or at platforms (static units)

Representations have been received seeking clarification on certain issues relating to export of services under the GST laws. The same have been examined and the clarifications on the same are as below:

CBIC Circular No. 236/30/2024 clarifies GST regularization “as is” or “where is” for disputed rates. Learn more via FAQs from Finodha…