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GST Circulars issued in 2024

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Download Circular No. 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 -reg.

Download Circular No. 241/35/2024-GST – Clarification on availability of input tax credit as per clause (b) of subsection (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-reg.

Subject: Clarification on availability of input tax credit as per clause (b) of subsection (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-reg.

Download Circular No. 242/36/2024-GST – Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg.

Download Circular No. 243/37/2024-GST – Clarification on various issues pertaining to GST treatment of vouchers – reg.

Watch New GST Circulars 240 & 241 31.12.2024 | Tax Payment by ECO & Timing for Availing ITC | S 16(2)(b)

Watch New GST Circulars 242 & 243 31.12.2024 | No GST on vouchers | POS – Online services | S 12 of IGST

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