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GSt Ready Reckoner
S.No circular No. File No. Issue Date Subject PDF File Effective Keywords
1 248/05/2025-GST GSLIGST/S.168/B.185 05-May-2025 CIR-248 Various issues related to availment of benefit of Section 128A of the GGST Act, 2017 View View
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2 247/04/2025-GST GSL/GST/S.168/H.184 05-March-2025 CIR-247 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer View View
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3 245/02/2025-GST GSL/GST/S.168/B.182 05-March-2025 CIR-245 Clarifications regarding applicability of GST on certain services View View
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4 244/02/2025-GST GSL/GST/S.168/B.181 05-March-2025 CIR-244 Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer View View
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5 246/03/2025-GST GSL/GST/S.168/H.183 01-March-2025 CIR-246 Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C View View
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6 243/37/2024-GST GSL/GST/S.168/B.180 22-January-2025 CIR-243 Clarification on various issues pertaining to GST treatment of vouchers View View
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7 242/36/2024-GST GSL/GST/S.168/B.179 22-January-2025 CIR-242 Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients View View
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8 241/35/2024-GST GSL/GST/S.168/B.178 22-January-2025 CIR-241 Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Gujarat Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under ExWorks Contract View View
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9 240/34/2024-GST GSL/GST/S.168/B.177 22-January-2025 CIR-240 Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Gujarat Goods and Services Tax Act, 2017 are supplied through their platform View View
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