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Blog
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GST Circular
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Circulars CGST
Circulars -IGST
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2025
254/11/2025-GST
Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
2025
253/10/2025-GST
Regarding withdrawal of circular No. 212/6/2024-GST.
2025
252/09/2025-GST
Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
2025
251/08/2025-GST
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
2025
250/07/2025-GST
Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
2025
249/06/2025-GST
Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
2025
248/05/2025-GST
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
2025
247/04/2025-GST
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.
2025
246/03/2025-GST
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
2025
245/02/2025-GST
Clarifications regarding applicability of GST on certain services.
2025
28-Jan-2025
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.
2024
243/37/2024-GST
Clarification on various issues pertaining to GST treatment of vouchers
2024
242/36/2024-GST
Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
2024
241/35/2024-GST
Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
2024
240/34/2024-GST
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform
2024
239/33/2024--GST
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg.
2024
238/32/2024-GST
Clarification of various doubts related to Section 128A of the CGST Act, 2017.
2024
237/31/2024-GST
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
2024
236/30/2024-GST
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
2024
235/29/2024-GST
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi
News Section
News
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02 Nov 26
GST Refund Rules Amended to Enable Automated Processing & Faster Approvals
01 Nov 26
CBIC Issues GST Rate Clarifications on Toys, Used Cars, Sublimation Paper and Bio-Stimulants
ITAT Ahmedabad Rules Land Sale Gains Taxable as Capital Gains, Allows REIT Income Exemption
CBIC Issues GST Clarifications on R&D and Consultancy Services
31 Oct 26
SC: Income Tax Reassessment Proceedings Invalid Without Mandatory Notice U/S 143(2) of IT Act, 1961
CBDT Notifies New Rules for Merger of Registered Non-Profit Organisations Under Income Tax Rules 2026
30 Oct 26
GST Update 2026: CBIC Issues Clarification on R&D and Consultancy Services
CBIC Expands GST E-Invoicing to RCM Supplies and Import of Services from January 1, 2027
Govt Notifies 5% GST on Pre-Packaged Fertilisers & Retreaded Tractor Tyres from November 1, 2026
CBIC Introduces Automatic GST Registration Cancellation, Substitutes Rule 20
29 Oct 26
CBIC Announces November 1, 2026 as Effective Date for Sections 153 to 155 of Finance Act, 2026
GST Export Refunds: CBIC Clarifies Payment Realisation Rules and Recovery Under Rule 96B
CBIC Issues 7 Key Clarifications on Input Service Distributor (ISD) Under GST
GST Portal e-Invoice Services to Remain Temporarily Unavailable on 31st Oct and 1st Nov 2026
28 Oct 26
GSTAT Lucknow Holds Delayed Stock Entries Alone Can’t Justify Confiscation
CBIC Issues New GST Registration Guidelines to Facilitate Genuine Applicants U/S 168(1) of CGST Act
CBIC Clarifies GST Demand Rules: No Mechanical Fraud Allegations or Unreasoned Orders
CBIC Issues New GST Notifications: RCM, Registration and TDS Changes from 1st Nov 2026
27 Oct 26
Phase II reorganisation of Keralam’s State GST department under way
ITAT Ahmedabad Deletes Penalty for Misreporting of Income Over PF and ESI Disallowance
Gujarat HC: GST Authorities Must Inform Taxpayers About Outstanding Audit Documents Within a Reasonable Time
26 Oct 26
PM Modi`s Rs 12 Lakh Tax Relief Remark Sparks Debate Over Taxpayers` Rights
CBDT Clarifies Tax Treatment of BSNL and MTNL VRS-2019 Compensation Under Section 10(10C)
MCA Extends FY 2025-26 Annual Filing Deadlines: AOC-4 Due by 31st Dec 2026, MGT-7 by 31st Jan 2027
25 Oct 26
ITAT Patna Sets Aside Assessment, Directs Fresh Examination of Property Investment & Section 80C Deduction
Rajasthan Launches Statewide GST Enforcement Drive, Detects Potential Tax Irregularities Worth Rs. 2.85 Cr
24 Oct 26
Bombay HC: Proportionate Rights Shares Not Taxable U/S 56(2)(x) Solely Due to Price Difference
Centre to Seek Public Comments on Revised GST Return Forms from November 1
ITAT Ahmedabad Condones 218-Day Delay, Remands Senior Citizen’s LTCG Case for Fresh Hearing
23 Oct 26
CBIC Appoints Common Adjudicating Authority for 7 Customs Notices Against Amway India
GST Reforms to Begin from 1st Nov 2026: Major Changes from April 2027
Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act
UP Govt Introduces Interest Waiver Scheme-2026, Offers Up to 100% Relief on Eligible Tax Arrears
Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act
22 Oct 26
Thiruvananthapuram GSTAT Allows Cashew Exporter to Recover IGST Paid Twice Due to Clerical Errors in GST Returns
Allahabad HC Quashes GST Registration Cancellation Order for Ignoring Taxpayer’s Contentions & Lack of Reasons
GST Council Proposes Simpler Compliance Amid Heavy Tax Payments and ITC Challenges
GST Council Proposes Removing ITC Blocks to Reduce Business Tax Costs
21 Oct 26
CBDT Notifies Form 173A for Tax Exemption Claims on Govt Securities Under Income Tax Act 2025
CBDT Exempts Maharajah INR Bond Interest from TDS for Tax Year 2026-27 Onwards
GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM
GSTAT Issues SOP on Security Code Regeneration for Appellants and Respondents
Gujarat HC Sets Aside Rs. 43.43 Cr GST Demand Against Amul Over Common Expenses
20 Oct 26
TDS Challan for FY 2025-26 Valid for TY 2026-27 Under Cross-Year Utilisation Rules
Investment Banker Urges India to Scrap Capital Gains Tax on Foreign Investors
FM Sitharaman Flags AI-Driven Capital Outflows as Concern for Indian Stock Markets
19 Oct 26
GSTAT Raipur Affirms Rs. 5.96 Lakh GST Penalty for Expired E-Way Bill Under Section 129
GSTAT Issues Standard Operating Procedure (SOP) for Branch Officer-to-Branch Officer (BO-to-BO) Case Transfers
GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM
Delhi GSTAT Orders Builder to Pay Rs. 31.20 Lakh with Interest to 66 Homebuyers for Not Passing on ITC Benefits
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
07 Nov 26
E-filing of details of declarations in Form 127 received in October from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login.
07 Nov 26
Payment of TDS/TCS of October. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Nov 26
Return of External Commercial Borrowings for October.
10 Nov 26
Monthly Return by e-commerce operators for October.
10 Nov 26
Monthly Return by Tax Deductors for October.
11 Nov 26
Monthly Return of Outward Supplies for October.
13 Nov 26
Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
13 Nov 26
Monthly Return by Non-resident taxable person for October.
13 Nov 26
Monthly Return of Input Service Distributor for October.
14 Nov 26
Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in Sep, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and o
15 Nov 26
Issue of TDS certificates for Q2 of TY 2026-27.
15 Nov 26
Issue of TCS certificates for Q2 of TY 2026-27.
15 Nov 26
Details of Deposit of TDS/TCS of October by book entry by an office of the Government.
15 Nov 26
E-Payment of PF for October.
15 Nov 26
Payment of ESI for October
20 Nov 26
Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Nov 26
Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 25-26 in GSTR-3B. Issue Credit notes for FY25-26 . Reversal of ITC of FY 25-26 where supplier had filed GSTR-1/IFF but not filed GSTR-3B
20 Nov 26
Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
21 Nov 26
Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).
21 Nov 26
Filing of the MAT/AMT Audit Report etc., where the due date of the ITR is 30 November.
21 Nov 26
Furnishing of declaration u/s 80GG in respect of rent paid for residential accommodation, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.
21 Nov 26
Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.
21 Nov 26
Online application by a domestic company (other than one to whom transfer pricing provisions apply), for exercise of the option u/s 115BAA (22% tax).
21 Nov 26
Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).
21 Nov 26
Online application by an individual/HUF carrying on business or profession, for exercise of the option u/s 115BAC(1), where the due date of the ITR is 31 October, extended to 21 Nov.
21 Nov 26
Online application by a resident co-operative society, for exercise of the option u/s 115BAD(1), where the due date of the ITR is 31 October, extended to 21 Nov.
21 Nov 26
Online application by a resident manufacturing co-operative society, for exercise of the option u/s 115BAE(1), where the due date of the ITR is 31 October, extended to 21 Nov.
21 Nov 26
Filing of income tax returns by companies, partnership firms etc. (audit applicable).
21 Nov 26
Statement of foreign income offered for tax for the previous year, and of foreign tax deducted or paid on such income, if the due date of the ITR is 31 October, extended to 21 Nov. (can be filed till end of assessment year)
25 Nov 26
Deposit of GST under QRMP scheme for October .
28 Nov 26
Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Nov 26
Annual Return by OPCs and Small Companies.
29 Nov 26
Annual Return by companies other than OPCs and small companies.
29 Nov 26
Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
30 Nov 26
Online Application for alternative tax regime if due date of ITR is 30 Nov.
30 Nov 26
Filing of Income Tax Return where Transfer Pricing applicable.
30 Nov 26
E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2025-26.
30 Nov 26
Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for payment of rent above Rs.50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, purchase of property, certain other payments made
30 Nov 26
Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
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