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Circular No. 243/37/2024 – GST mandates quoting DIN on CBIC-GST communications. Know when it’s required, exceptions & how to verify DIN online.

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Circular 241/2024-GST clarifies ITC availability under Ex-Works contracts. Know how GST treats OEM-dealer supply under Section 16(2)(b).

CBIC clarifies ITC availability for ECOs on Section 9(5) services in Circular 240/34/2024-GST. Learn the rules and compliance steps to stay GST-ready with Finodha.

Based on the recommendations of the GST Council in its 52nd meeting held on 7th October 2023, at New Delhi, clarification, with reference to GST levy, related to the following issues are being issued through this circular.

The GST Council in its 50th meeting had recommended reduction of GST rate to 5% on imitation zari thread or yarn known by any name in trade parlance, following which Sl. No. 218AA had been inserted in Schedule I of notification no. 1/2017- Central Tax (Rate) dated 28.6.2017.

Representations have been received from the trade and field formations seeking clarification on certain issues with respect to taxability of activity of providing personal bank guarantee by Directors to banks for securing credit facilities for the company.

In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017

Various representations have been received requesting for clarification regarding admissibility of export remittances received in Special INR Vostro account,

The above issues have been examined by GST Council in the 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:

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’).

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,

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,