Circulars-2023
   
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Sl No Subject CBIC Circular No & Date State Circular No & Date
9 Circulars 202: Clarification related to export of service,
Circulars 203:Clarifications regarding determination of place of supply,
Circulars 204:Clarifications on issues pertaining to taxability of personal gurantee and corporate gurantee,
Circulars 205:Clarifications regarding GST rate on imitation zari thread or yarn,
Circulars 206:Clarifications regarding applicability of GST on certain cases 		Circular No (202/14/2023-GST,203/15/2023-GST,204/16/2023-GST) dated 27th Oct'23,
Circular No (205/17/2023-GST,206/18/2023-GST) dated 31st Oct'23 		 
8 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons Circular No. 199/11/2023-GST dated 17th July,2023  
7 Clarification on issue pertaining to e-invoice Circular No. 198/10/2023-GST dated 17th July,2023  
6 Clarification on refund-related issues Circular No. 197/09/2023-GST dated 17th July,2023  
5 Clarification on taxability of share capital held in subsidiary company by the parent company Circular No. 196/08/2023-GST dated 17th July,2023  
4 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period Circular No. 195/07/2023-GST dated 17th July,2023  
3 Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction Circular No. 194/06/2023-GST dated 17th July,2023  
2 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 Circular No. 193/05/2023-GST dated 17th July,2023  
1 Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof Circular No. 192/04/2023-GST dated 17th July,2023