Comprehensive GST Circulars: Clarifications and Guidelines (2017-2024)

The index provides an extensive list of circulars issued under the Goods and Services Tax (GST) regulations from 2017 to 2024. It is organized chronologically, detailing circular numbers, issuance dates, and topics covered, which include clarifications, guidelines, and procedures on various aspects of GST.

Key Topics Covered:

1. Clarifications : On specific goods and services like solar cookers, hostel accommodations, spectrum usage, road maintenance, custodial services, and various other commodities and services.
2. Refunds : Procedures and issues related to refunds by CSD, exports, input tax credits, inverted duty refunds, and refund processes for specific sectors.
3. Corporate Guarantees and Pre-Deposits : Guidelines on corporate guarantees, pre-deposits, and tribunal procedures.
4. Input Tax Credit (ITC) : Clarifications on ITC on various items like ducts, manholes, and for insurance companies.
5. Time Limits and Conditions : Specifying the time limits under Section 16(4), conditions under Section 15(3)(b)(ii), and other related sections.
6. Special Procedures and SOPs : Standard operating procedures for registration, revocation, and suspension, as well as scrutiny of records and investigation guidelines.
7. Place of Supply (PoS) : Clarifications on the place of supply for various services, including transportation, software design, and port services.
8. Export and Import : Clarifications and guidelines related to the export of services, VOSTRO accounts, and import of services by related persons.
9. Regulatory and Compliance Issues : Issues related to dynamic QR codes, e-invoicing, tax refunds, cancellation of registration, and more.

Yearly Breakdown:

– 2024 : Focuses on solar cookers, hostel accommodations, refunds, export procedures, corporate guarantees, and ITC issues.
– 2023 : Covers job work clarifications, director and restaurant services, export of services, refund issues, and warranty services.
– 2022 : Addresses refunds, inverted duty structures, export refund issues, and regulatory compliance.
– 2021 : Highlights dynamic QR codes, intermediary services, refund processes, cancellation of registration, and TDS deductions.
– 2020 : Details COVID-related clarifications, e-invoicing, refund issues, and director remuneration.
– 2019 : Includes topics on RCM, SOPs for non-filers, refund processes, TCS, dynamic QR codes, and long-term leases.
– 2018 : Focuses on refunds, composition schemes, TCS, and cancellation of registration.
– 2017 : Covers initial GST implementation topics like registration, composition levy, refunds, and ITC availability.