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 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

 
     
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