LATEST
CIRCULARS/ORDERS/NOTIFICATIONS
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Sl No.
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Latest
Circulars/Orders/Notifications No. and Date
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Subjects
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PDF
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1.
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Circular No.187/2025-GST CT/GST-15/2017/1281
dtd. 19/02/2025
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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.
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2.
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Circular No.188/2025-GST CT/GST-15/2017/1283
dtd. 19/02/2025
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Clarifications regarding applicability of GST on certain services.
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3.
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Circular No.189/2025-GST CT/GST-15/2017/1290
dtd. 19/02/2025
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Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C.
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4.
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Circular No.190/2025-GST CT/GST-15/2017/1293
dtd. 19/02/2025
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Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting.
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5.
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Circular No.181/2025-GST CT/GST-15/2017/1227
dtd. 17/01/2025
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Clarifying the issues regarding implementation of provisions of sub-section(5) and sub-section(6) in section 16 of Assam GST Act, 2017.
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6.
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Circular No.182/2025-GST CT/GST-15/2017/1233
dtd. 17/01/2025
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Clarification of various doubts related to Section 128A of the Assam GST Act, 2017.
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7.
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Circular No.183/2025-GST CT/GST-15/2017/1247
dtd. 17/01/2025
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Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Assam Goods and Services Tax Act, 2017 are supplied through their platform.
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8.
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Circular No.184/2025-GST CT/GST-15/2017/1250
dtd. 17/01/2025
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Clarification on availability of input tax credit as per clause(b) of sub-section(2) of section 16 of the Assam Goods and Services Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.
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9.
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Circular No.185/2025-GST CT/GST-15/2017/1254
dtd. 17/01/2025
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Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients.
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10.
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Circular No.186/2025-GST CT/GST-15/2017/1259
dtd. 17/01/2025
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Clarification on various issues pertaining to GST treatment of vouchers.
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