Key Highlights of Circular No. 204/16/2023-GST

2025-03-03 10:06:31 02March

02March

Key Highlights of Circular No. 204/16/2023-GST

<h2><strong>1. GST on Personal Guarantees Provided by Directors for Company Loans</strong></h2><p>? <strong>Issue:</strong> Directors often provide <strong>personal guarantees</strong> to banks/financial institutions to secure credit facilities for their companies. There was uncertainty regarding whether this is a <strong>taxable service under GST</strong>.</p><p>? <strong>Clarification:</strong></p><ul><li>✅ <strong>Personal guarantees by directors are considered a "supply of service" between related persons under GST</strong>, even if provided without consideration.</li><li>✅ <strong>However, if no consideration (commission, fees, etc.) is paid to the director, the taxable value of this service will be treated as "zero"</strong>, meaning <strong>no GST is payable</strong>.</li></ul><p>? <strong>Why?</strong></p><ul><li>As per <strong>RBI Circular No. RBI/2021-22/121 (November 9, 2021)</strong>, directors <strong>cannot receive any direct or indirect payment</strong> for personal guarantees provided for company loans.</li><li>Since no payment is allowed, <strong>the open market value of the transaction is zero, and GST does not apply</strong>.</li></ul><p>? <strong>Exception:</strong></p><ul><li>If a director (who provided the guarantee) <strong>is no longer connected with the company</strong>, or if any <strong>payment/consideration is given for the guarantee</strong>, then <strong>GST applies on the amount paid</strong>.</li></ul><hr><h2><strong>2. GST on Corporate Guarantees Between Related Companies</strong></h2><p>? <strong>Issue:</strong></p><ul><li>Companies often <strong>provide corporate guarantees</strong> to banks for <strong>another related company</strong>, such as a <strong>holding company securing a loan for its subsidiary</strong>.</li><li>There was uncertainty on whether this is a <strong>taxable service</strong> and how its value should be determined.</li></ul><p>? <strong>Clarification:</strong></p><ul><li>✅ <strong>Providing a corporate guarantee for a related company is a "supply of service" under GST, even if no consideration is charged.</strong></li><li>✅ <strong>Holding companies giving guarantees for subsidiaries must also treat this as a taxable service.</strong></li><li>✅ <strong>GST applies, and the taxable value must be determined under Rule 28 of CGST Rules.</strong></li></ul><p>? <strong>New GST Rule for Corporate Guarantees:</strong></p><ul><li>To ensure uniformity, <strong>Rule 28(2) of CGST Rules</strong> (inserted via <strong>Notification No. 52/2023, dated 26.10.2023</strong>) now mandates that:<ul><li><strong>The taxable value of corporate guarantee services between related parties will be determined under Rule 28(2), regardless of ITC availability.</strong></li></ul></li></ul><p>? <strong>Exception:</strong></p><ul><li>The <strong>new Rule 28(2) does not apply to personal guarantees provided by directors</strong>, which are treated separately.</li></ul><hr><h2><strong>3. Trade Notices & Implementation</strong></h2><p>? <strong>CBIC directs tax authorities</strong> to issue trade notices ensuring businesses understand these clarifications.<br>? Any <strong>challenges in implementation</strong> should be reported to CBIC.<a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-204.pdf">circular-no-204</a><br> </p>

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Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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