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. 242/36/2024CBIC 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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