Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961
Extension of due date for furnishing return of income for the Assessment Year 2024-25
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6)
Clarification of various doubts related to Section 128A of the CGST Act, 2017
Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST C
Clarifications regarding applicability of GST on certain services
Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars
Order authorizing Income-tax authorities to admit an application or claim for refund and carry fonva
Extension of time lines fol' filing of various reports of audit for the Assessment Year 2024-25
Further enhancement of Monetary limits for filing of appeals by the Department before Income Tax App
Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of
Clarification on place of supply of data hosting services provided by service providers located in I
Clarification on availability of input tax credit in respect of demo vehicles-reg.
Clarification in respect of advertising services provided to foreign clients–reg.
Non-applicability of higher rate of TDSITCS as per provisions of section 206AAI 206CC of the Income-
CLARIFICATION REGARDING GST RATES & CLASSIFICATION (GOODS) BASED ON THE RECOMMENDATIONS OF THE GST C
CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICES-REG.
PROCESSING OF REFUND APPLICATIONS FILED BY CANTEEN STORES DEPARTMENT (CSD) – REGARDING
MECHANISM FOR REFUND OF ADDITIONAL INTEGRATED TAX (IGST) PAID ON ACCOUNT OF UPWARD REVISION IN PRICE
CLARIFICATION ON VARIOUS ISSUES PERTAINING TO TAXABILITY AND VALUATION OF SUPPLY OF SERVICES OF PROV
GUIDELINES FOR RECOVERY OF OUTSTANDING DUES, IN CASES WHEREIN FIRST APPEAL HAS BEEN DISPOSED OF, TIL
AMENDMENT IN CIRCULAR NO. 1/1//2017 IN RESPECT OF PROPER OFFICER FOR PROVISIONS RELATING TO REGISTRA
CLARIFICATION ON THE PROVISIONS OF CLAUSE (CA) OF SECTION 10(1) OF THE INTEGRATED GOODS AND SERVICE
CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS EL
CLARIFICATION ON TIME LIMIT UNDER SECTION 16(4) OF CGST ACT, 2017 IN RESPECT OF RCM SUPPLIES RECEIVE
MECHANISM FOR PROVIDING EVIDENCE OF COMPLIANCE OF CONDITIONS OF SECTION 15(3)(B)(II) OF THE CGST ACT
CLARIFICATION ON THE TAXABILITY OF ESOP/ESPP/RSU PROVIDED BY A COMPANY TO ITS EMPLOYEES THROUGH ITS
CLARIFICATION ON THE REQUIREMENT OF REVERSAL OF INPUT TAX CREDIT IN RESPECT OF THE PORTION OF THE PR
CLARIFICATION ON TAXABILITY OF SALVAGE/ WRECK VALUE EARMARKED IN THE CLAIM ASSESSMENT OF THE DAMAGE
CLARIFICATION IN RESPECT OF GST LIABILITY AND INPUT TAX CREDIT (ITC) AVAILABILITY IN CASES INVOLVING
ENTITLEMENT OF ITC BY THE INSURANCE COMPANIES ON THE EXPENSES INCURRED FOR REPAIR OF MOTOR VEHICLES
CLARIFICATION REGARDING TAXABILITY OF THE TRANSACTION OF PROVIDING LOAN BY AN OVERSEAS AFFILIATE TO
CLARIFICATION ON AVAILABILITY OF INPUT TAX CREDIT ON DUCTS AND MANHOLES USED IN NETWORK OF OPTICAL F
CLARIFICATION ON TIME OF SUPPLY IN RESPECT OF SUPPLY OF SERVICES OF CONSTRUCTION OF ROAD AND MAINTEN
CLARIFICATION ON TIME OF SUPPLY OF SERVICES OF SPECTRUM USAGE AND OTHER SIMILAR SERVICES UNDER GST -
CLARIFICATION ON PLACE OF SUPPLY APPLICABLE FOR CUSTODIAL SERVICES PROVIDED BY BANKS TO FOREIGN PORT
CLARIFICATIONS ON VARIOUS ISSUES PERTAINING TO SPECIAL PROCEDURE FOR THE MANUFACTURERS OF THE SPECIF
CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS EL
EXTENSION OF DUE DATE FOR FILING OF FORM NO. 10A/10AB UNDER THE INCOME-TAX ACT, 1961- REG.
PARTIAL MODIFICATION OF CIRCULAR NO. 3 OF 2023 DATED 28.03.2023 REGARDING CONSEQUENCES OF PAN BECOMI
CIRCULAR U/S 268A OF THE INCOME-TAX ACT, 1961 FOR FILING OF APPEALS BY THE DEPARTMENT BEFOR INCOME T
EX-POST FACTO EXTENSION OF DUE DATE FOR FILING FORM NO. 26QE WHICH WAS REQUIRED TO BE FILED DURING T
CBDT CLARIFIES TAX TREATMENT OF CHARITABLE DONATIONS BY TRUSTS AND INSTITUTIONS
ORDER UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961 / DEADLINE EXTENSION FOR TRUSTS/INSTITUTIONS TO
RELEASES EXPLANATORY NOTES PERTAINING TO PROVISIONS OF THE FINANCE ACT, 2023
30th Oct., 2024, Direct Tax
Extension of due date for furnishing return of income for the Assessment Year 2024-25
26th October, 2024, Direct Tax
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6)
15th October 2024, GST
Clarification of various doubts related to Section 128A of the CGST Act, 2017
15th October 2024, GST
Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
15th October 2024, Direct Tax
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST C
11th October 2024, GST
Clarifications regarding applicability of GST on certain services
11th October 2024, GST
Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars
11th October 2024, GST
Order authorizing Income-tax authorities to admit an application or claim for refund and carry fonva
1st October 2024, Direct Tax
Extension of time lines fol' filing of various reports of audit for the Assessment Year 2024-25
29th September, 2024, Direct Tax
Further enhancement of Monetary limits for filing of appeals by the Department before Income Tax App
17th September 2024, Direct Tax
Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of
10th September, 2024, GST
Clarification on place of supply of data hosting services provided by service providers located in I
10th September, 2024, GST
Clarification on availability of input tax credit in respect of demo vehicles-reg.
10th September, 2024, GST
Clarification in respect of advertising services provided to foreign clients–reg.
10th September, 2024, GST
Non-applicability of higher rate of TDSITCS as per provisions of section 206AAI 206CC of the Income-
5th August, 2024, Direct Tax
CLARIFICATION REGARDING GST RATES & CLASSIFICATION (GOODS) BASED ON THE RECOMMENDATIONS OF THE GST C
15th July, 2024, GST
CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICES-REG.
15th July, 2024, GST
PROCESSING OF REFUND APPLICATIONS FILED BY CANTEEN STORES DEPARTMENT (CSD) – REGARDING
11 July, 2024, GST
MECHANISM FOR REFUND OF ADDITIONAL INTEGRATED TAX (IGST) PAID ON ACCOUNT OF UPWARD REVISION IN PRICE
11 July, 2024, GST
CLARIFICATION ON VARIOUS ISSUES PERTAINING TO TAXABILITY AND VALUATION OF SUPPLY OF SERVICES OF PROV
11 July, 2024, GST
GUIDELINES FOR RECOVERY OF OUTSTANDING DUES, IN CASES WHEREIN FIRST APPEAL HAS BEEN DISPOSED OF, TIL
11 July, 2024, GST
AMENDMENT IN CIRCULAR NO. 1/1//2017 IN RESPECT OF PROPER OFFICER FOR PROVISIONS RELATING TO REGISTRA
10th July, 2024, GST
CLARIFICATION ON THE PROVISIONS OF CLAUSE (CA) OF SECTION 10(1) OF THE INTEGRATED GOODS AND SERVICE
26th June, 2024, GST
CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS EL
26th June, 2024, GST
CLARIFICATION ON TIME LIMIT UNDER SECTION 16(4) OF CGST ACT, 2017 IN RESPECT OF RCM SUPPLIES RECEIVE
26th June, 2024, GST
MECHANISM FOR PROVIDING EVIDENCE OF COMPLIANCE OF CONDITIONS OF SECTION 15(3)(B)(II) OF THE CGST ACT
26th June, 2024, GST
CLARIFICATION ON THE TAXABILITY OF ESOP/ESPP/RSU PROVIDED BY A COMPANY TO ITS EMPLOYEES THROUGH ITS
26th June, 2024, GST
CLARIFICATION ON THE REQUIREMENT OF REVERSAL OF INPUT TAX CREDIT IN RESPECT OF THE PORTION OF THE PR
26th June, 2024, GST
CLARIFICATION ON TAXABILITY OF SALVAGE/ WRECK VALUE EARMARKED IN THE CLAIM ASSESSMENT OF THE DAMAGE
26th June, 2024, GST
CLARIFICATION IN RESPECT OF GST LIABILITY AND INPUT TAX CREDIT (ITC) AVAILABILITY IN CASES INVOLVING
26th June, 2024, GST
ENTITLEMENT OF ITC BY THE INSURANCE COMPANIES ON THE EXPENSES INCURRED FOR REPAIR OF MOTOR VEHICLES
26th June, 2024, GST
CLARIFICATION REGARDING TAXABILITY OF THE TRANSACTION OF PROVIDING LOAN BY AN OVERSEAS AFFILIATE TO
26th June, 2024, GST
CLARIFICATION ON AVAILABILITY OF INPUT TAX CREDIT ON DUCTS AND MANHOLES USED IN NETWORK OF OPTICAL F
26th June, 2024, GST
CLARIFICATION ON TIME OF SUPPLY IN RESPECT OF SUPPLY OF SERVICES OF CONSTRUCTION OF ROAD AND MAINTEN
26th June, 2024, GST
CLARIFICATION ON TIME OF SUPPLY OF SERVICES OF SPECTRUM USAGE AND OTHER SIMILAR SERVICES UNDER GST -
26th June, 2024, GST
CLARIFICATION ON PLACE OF SUPPLY APPLICABLE FOR CUSTODIAL SERVICES PROVIDED BY BANKS TO FOREIGN PORT
26th June, 2024, GST
CLARIFICATIONS ON VARIOUS ISSUES PERTAINING TO SPECIAL PROCEDURE FOR THE MANUFACTURERS OF THE SPECIF
26 June, 2024, GST
CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS EL
26th June, 2024, GST
EXTENSION OF DUE DATE FOR FILING OF FORM NO. 10A/10AB UNDER THE INCOME-TAX ACT, 1961- REG.
25 April, 2024, Direct Tax
PARTIAL MODIFICATION OF CIRCULAR NO. 3 OF 2023 DATED 28.03.2023 REGARDING CONSEQUENCES OF PAN BECOMI
23rd April, 2024, Direct Tax
CIRCULAR U/S 268A OF THE INCOME-TAX ACT, 1961 FOR FILING OF APPEALS BY THE DEPARTMENT BEFOR INCOME T
15th March, 2024, Direct Tax
EX-POST FACTO EXTENSION OF DUE DATE FOR FILING FORM NO. 26QE WHICH WAS REQUIRED TO BE FILED DURING T
7th March, 2024
CBDT CLARIFIES TAX TREATMENT OF CHARITABLE DONATIONS BY TRUSTS AND INSTITUTIONS
6th March, 2024
ORDER UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961 / DEADLINE EXTENSION FOR TRUSTS/INSTITUTIONS TO
5th March, 2024
RELEASES EXPLANATORY NOTES PERTAINING TO PROVISIONS OF THE FINANCE ACT, 2023
23 JAN 2024