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Sr. No. Title FILE NO Category Branch Category Date Year Download File
81 : Clarifications regarding applicability of GST on certain services  reg F.3(514)/GST/Policy/2023/921-927 Circulars 2023-2024 Download885.55 KB
82 Clarification on charging of interest under section 50(3) of the DGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. N0.F.3(499)/GST/Policy/2023/787-793 Circulars Policy 2023-2024 Download1.11 MB
83 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. No. F.3 (507)/GST/Policy/2023/ 903-911 Circulars 2023-2024 Download1.33 MB
84 CLARIFICATION ON TAXABILITY OF SHARES HELD IN SUBSIDIARY COMPANY BY THE HOLDING COMPANY No. F.3 (504)/GST/Policy/2023/866-875 Circulars 2023-2024 Download696.26 KB
85 Clarification on TCS liability under Sec 52 of the DGST Act, 2017 in case of multiple E-commerce Operators in one transaction. No. F.3 (501)/GST/Policy/2023/ 256 -865 Circulars 2023-2024 Download963.11 KB
86 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. No. F.3 (500)/GST/Policy/2023/876-885 Circulars 2023-2024 Download1.82 MB
87 Clarification on issue pertaining to e-invoice No. F.3 (506)/GSTPolicy/2023/B46 - 955 Circulars Misc. 2023-2024 Download671.56 KB
88 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period. No. F.3 (502)/GST/Policy/2023/ 836 -845 Circulars 2023-2024 Download1.67 MB
89 Standard Operation Procedure (SOP) for implementation of the provision of extention of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 NO.F.3(377)/GST/POLICY/2021/688-693 Circulars Policy 2023-2024 Download1.99 MB
90 CAUSE LIST OF 04-07-2023 FILE NO. P.S. / MEMBER (J) /2023/ CAUSE LIST FOR 04-07-2023 Circulars Misc. 2023-2024 Download641.54 KB
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