“Comprehensive GST Circulars & Instructions : Key Clarifications from 2017 to 2024”

Complete Circulars From 2017 to 2024 :

2024 Circulars :

1. Rule 96 (10) Clarification – Guidance on Rule 96(10) regarding refund of IGST on exports.
2. Place of Supply (POS) for Data Hosting Services – Clarifies the determination of POS for such services.
3. Demo Vehicles – Explanation of GST treatment for vehicles used for demonstration purposes.
4. Advertising Services to Foreign Clients – GST clarification on services provided to foreign entities.
5. Solar Cookers – Clarification on the GST rate and exemptions for solar cookers and related equipment.
6. Hostel Accommodation & Re-insurance – Clarifications regarding taxability of hostel services and re-insurance.
7. Refund by CSD – Refund provisions for Canteen Stores Department (CSD).
8. Export and Refund Adjustments – Upward revision in export-related refunds.
9. Corporate Guarantee – GST implications of providing corporate guarantees.
10. Pre-deposit for Appeals and Tribunal Clarifications – Clarifications on pre-deposit requirements.
11. Proper Officer for Registration – Identifying the appropriate authority for GST registration and composition schemes.
12. Spectrum Usage – GST treatment for spectrum usage services.
13. Construction & Road Maintenance – Guidelines for GST applicability.
14. Custodial Services – Clarifications on the taxability of custodial services.
15. Input Tax Credit on Ducts and Manholes – ITC eligibility for infrastructure components like ducts.
16. Loans Between Affiliates – Clarification on GST for loans by an overseas affiliate to an Indian affiliate.
17. Insurance Company ITC – Rules on input tax credit for insurance companies.
18. Warranty/Extended Warranty – Clarifications on the taxability of warranties.
19. Vehicle Damage Assessment – GST treatment for assessing motor vehicle damage.
20. Life Insurance Policies – Clarifications on tax treatment for life insurance policies.
21. Employee Stock Option Plans (ESOP) – Clarification on GST for ESOP, ESPP, and RSUs.
22. Conditions of Section 15(3)(b)(ii) – Specific conditions under Section 15(3) related to pricing and discounts.
23. Time Limit Under Section 16(4) – GST filing time limits.
24. Import of Services by Related Person – Clarifies GST on services imported by related parties.
25. Supply of Goods to Unregistered Persons – Rules on place of supply for such transactions.

Circulars from Previous Years “2023 to 2017” :

– 2023: Topics include imitation zari thread, PoS for transportation services, personal guarantees, and VOSTRO account-related clarifications.
– 2022: Key circulars covered refund issues, inverted duty refund, damages and compensation under GST, and fake invoicing.
– 2021: Clarifications on procedures for Daman and Diu, dynamic QR codes, milling of wheat, and ropeways.
– 2020: Focused on COVID-related clarifications, refund claims, and QRMP schemes.
– 2019: Circulars include the quoting of DIN, refunds, taxability of custom milling, and rules on transitional credit.
– 2018: Circulars addressed GST on educational services, sprinkler irrigation systems, refund processes, and cancellation of registrations.
– 2017: Initial GST circulars, including guidance on registration, refunds, place of supply, additional places of business, bond/letter of undertaking, and taxability of goods and services, setting the groundwork for GST compliance and procedures.

Instructions :

– Ease of Doing Business and Investigation Procedures (2023-2024).
– Provisional Attachment and Recovery Guidelines for investigations.
– Search and Summons Guidelines, including SoPs for scrutinizations and adjudications.
– SOP for Deemed Registration and instructions for expediting refunds.

Complete PDF :