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 CIRCULARS
No. Date  Description Contents Link 
 10 27.03.2025  Circular No. 248/05/2025-GST  Waiver of Penalty u/s 128A Download 
  9 14.02.2025
 Circular No. 247/04/2025-GST  Changes in GST Rate & classification of certain Goods Download 
  8 30.01.2025
 Circular No. 246/03/2025-GST  Late fee for filing Annual Return in GSTR-9 & 9C Download 
  7 28.01.2025 Circular No. 245/02/2025-GST  GST on certain services- Penal Charges, Debit Credit card Payment, R & D Services, Skilling Services, Facility management, 
  DDA Services, RCM on Renting of Commercial property, Electricity Transmission Services.
 Download 
  6 28.01.2025 Circular No. 244/01/2025-GST  GST Treatment on payment by Lead Insurer/ Co insurer/ joint Insurer Download 
  5 31.12.2024 Circular No. 243/37/2024-GST  Vouchers Taxability under GST Download 
  4 31.12.2024  Circular No. 242/36/2024-GST   Online Gaming and OIDAR Service provider requires to mention Place of  Supply at all Tax Invoices Download 
  3 31.12.2024  Circular No. 241/35/2024-GST   Ex-Work Contract delivery satisfies condition of Section 16(2) (b) receipts of Goods Download 
  2 31.12.2024  Circular No. 240/34/2024-GST   E-Com Operator paying Tax need not to reverse ITC under Rule 42 or 43  Download 
  1 04.12.2024  Circular No. 239/33/2024-GST  "Proper officer' for the purpose of proceeding  under sections 73 and 74  Download 

 CIRCULARS
No.
Circulation
Date
 Document 
 Date  
 Case Name/ 
 Title 

 Description 
 Authority  Contents
     Link
 1 02.01.2025 
 31.12.2024  Tax Info Circular No. 240/34/2024 
 CBIC E-Com Operator paying Tax need not to reverse ITC under Rule 42 or 43 
 Download 
 2 02.01.2025 31.12.2024  Tax Info Circular No. 241/35/2024
 CBIC Ex-Work Contract delivery satisfies condition of Section 16(2) (b) receipts 
 of Goods
 Download
 3 02.01.2025 31.12.2024  Tax Info Circular No. 242/36/2024
 CBIC Online Gaming and OIDAR Service provider requires to mention Place of
 Supply at all Tax Invoices
 Download
 4 02.01.2025 31.12.2024  Tax Info Circular No. 243/37/2024
 CBIC Vouchers Taxability under GST
 Download
 5 28.01.2025 28.01.2025 Tax Info Circular No. 244 & 245 CBIC Clarification regarding GST on certain services Download
 6 30.01.2025 30.01.2025 Circular Circular No. 246 CBIC Regarding Late Fee Of Filing Annual Return In GSTR-9 & 9C  Download  
 7 14.02.2025 14.02.2025 Circular Circular No. 247  CBIC Regarding Certain Chages In Gst Rate On Certain Goods Download
 8 27.03.2025 27.03.2025 Circular Circular No. 248 CBIC Rearding Amnesty Scheme Us 128A Download
 CIRCULARS
No.
Circulation
Date
 Document 
 Date  
 Case Name/ 
 Title 

 Description 
 Authority  Contents
     Link
 1 02.01.2025 
 31.12.2024  Tax Info Circular No. 240/34/2024 
 CBIC E-Com Operator paying Tax need not to reverse ITC under Rule 42 or 43 
 Download 
 2 02.01.2025 31.12.2024  Tax Info Circular No. 241/35/2024
 CBIC Ex-Work Contract delivery satisfies condition of Section 16(2) (b) receipts 
 of Goods
 Download
 3 02.01.2025 31.12.2024  Tax Info Circular No. 242/36/2024
 CBIC Online Gaming and OIDAR Service provider requires to mention Place of
 Supply at all Tax Invoices
 Download
 4 02.01.2025 31.12.2024  Tax Info Circular No. 243/37/2024
 CBIC Vouchers Taxability under GST
 Download
 5 28.01.2025 28.01.2025 Tax Info Circular No. 244 & 245 CBIC Clarification regarding GST on certain services Download
 6 30.01.2025 30.01.2025 Circular Circular No. 246 CBIC Regarding Late Fee Of Filing Annual Return In GSTR-9 & 9C  Download  
 7 14.02.2025 14.02.2025 Circular Circular No. 247  CBIC Regarding Certain Chages In Gst Rate On Certain Goods Download
 8 27.03.2025 27.03.2025 Circular Circular No. 248 CBIC Rearding Amnesty Scheme Us 128A Download
 
     
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