Tax Tijori

Section 206C(1H) has been removed from April 1, 2025, and the seller will not have to collect TCS on goods sold. Omission Of Sections 206AB & 206CCA from April 1, 2025. The TCS rates for Timber and other forest produce, other than tendu leaves under section 206C(1) has been reduced to 2% from the previous limit of 2.5%. Enhanced Threshold Limits For TDS and TCS from April 1, 2025. Section 194T requires firms and LLPs to deduct TDS at the rate of 10% if the payments made to partners are more than Rs. 20,000 in a financial year.

GST CIRCULAR

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HEAD

CGST Act

SUBJECT

Clarification on various issues pertaining to GST treatment of vouchers

Circular No

243/37/2024-GST

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HEAD

CGST Act

SUBJECT

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

Circular No

242/36/2024-GST

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HEAD

CGST Act

SUBJECT

Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract

Circular No

241/35/2024-GST

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HEAD

CGST Act

SUBJECT

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform

Circular No

240/34/2024-GST

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HEAD

CGST Act

SUBJECT

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg.

Circular No

239/33/2024-GST

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HEAD

CGST Act

SUBJECT

Clarification of various doubts related to Section 128A of the CGST Act, 2017.

Circular No

238/32/2024-GST

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HEAD

CGST Act

SUBJECT

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.

Circular No

237/31/2024-GST

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HEAD

CGST Act

SUBJECT

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024

Circular No

Corrigendum

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HEAD

CGST Act

SUBJECT

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

Circular No

236/30/2024-GST

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HEAD

CGST Act

SUBJECT

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi

Circular No

235/29/2024-GST

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