Understand Circular 212/06/2024-GST on CA/CMA certificates, recipient undertakings, and proof of ITC reversal for post-sale discounts under Section 15(3)(b)(ii).

Understand GST Circular No. 184/16/2022 on Input Tax Credit (ITC) for export transportation services. Learn place of supply, IGST applicability, and GSTR-1 reporting.

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.

Various representations have been received from trade and industry seeking clarification in respect of determination of place of supply in following cases: –

In this regard, trade and industry have represented that such requirement is cumbersome and increases their compliance cost, especially where the number of invoices is large.

Learn how Circular 211/05/2024-GST clarifies the ITC time limit under Section 16(4) for reverse charge supplies received from unregistered persons.

In order to explain the Scheme in simple terms and in order to ensure uniformity in implementation across field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Act, 2017 (hereinafter referred to as the CGST Act), hereby clarifies various issues in succeeding paragraphs.

Learn Circular No. 252/09/2025-GST on eOffice communications, Issue Number as DIN, RFN verification, and updated CBIC documentation requirements.

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities.

Representations have been received seeking clarification regarding the classification and applicable GST rate on the Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs).