Commercial Tax

Circular

Total Records : 495 Current Page : 1 / 17

S.No.	Tax Type	Category	Subject	Publish Date
1	GST	Miscellaneous	CIR-248 Various issues related to availment of benefit of Section 128A of the GGST Act, 2017	05/05/2025
2	GST	Rate	CIR-247 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer	05/03/2025
3	GST	Rate	CIR-245 Clarifications regarding applicability of GST on certain services	05/03/2025
4	GST	Rate	CIR-244 Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer	05/03/2025
5	GST	Return	CIR-246 Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C	01/03/2025
6	GST	Miscellaneous	CIR-242 Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients	22/01/2025
7	GST	Miscellaneous	CIR-243 Clarification on various issues pertaining to GST treatment of vouchers	22/01/2025
8	GST	ITC	CIR-240 Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Gujarat Goods and Services Tax Act, 2017 are supplied through their platform	22/01/2025
9	GST	ITC	CIR-241 Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Gujarat Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under ExWorks Contract	22/01/2025
10	GST	Miscellaneous	CIR-237 Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of GGST Act, 2017	18/11/2024
11	GST	Miscellaneous	CIR-238 Clarification of various doubts related to Section 128A of the GGST Act, 2017	18/11/2024
12	GST	Rate	CIR-234 Clarifications regarding applicability of GST on certain services	07/11/2024
13	GST	Rate	CIR-236 Clarification regarding the scope of “as is/as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings	07/11/2024
14	GST	Rate	CIR-235 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi	07/11/2024
15	GST	Refund	CIR-233 Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess	11/10/2024
16	GST	Miscellaneous	CIR-230 Clarification in respect of advertising services provided to foreign clients	11/10/2024
17	GST	Miscellaneous	CIR-232 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India	11/10/2024
18	GST	ITC	CIR-231 Clarification on availability of input tax credit in respect of demo vehicles	11/10/2024
19	GST	Appeal	Vacancy Circular for Technical Member(state) of GSTAT Benches Gujarat	10/10/2024
20	GST	Rate	CIR-229 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi.	20/09/2024
21	GST	Miscellaneous	CIR-228 Clarifications regarding applicability of GST on certain services.	20/09/2024
22	GST	Refund	CIR-227 Processing of refund applications filed by Canteen Stores Department (CSD)	20/09/2024
23	GST	Miscellaneous	CIR-224 Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation	20/09/2024
24	GST	Miscellaneous	CIR-225 Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons	20/09/2024
25	GST	Refund	CIR-226 Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports	20/09/2024
26	GST	Miscellaneous	Vacancy circular for appointment in GSTAT (GST Appellate tribunal) Applications are invited from the officers/officials working under Central Government/State Government, Union Territories or Tribunals for filling up various posts in the Good and Services Tax Appellate Tribunal (GSTAT), Department of Revenue, Ministry of Finance on Deputation basis	14/09/2024
27	GST	ITC	CIR-214 Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value	15/07/2024
28	GST	ITC	CIR-216 Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 08.08.2023	15/07/2024
29	GST	Miscellaneous	CIR-218 Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person	15/07/2024
30	GST	Miscellaneous	CIR-215 Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle	15/07/2024

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Department Of Gujarat State Tax