Circulars

Official LinkCtrl NoDateDocument NoDocument TypeDocument CategoryDescriptionTopicSub TopicInsta Link
Official Link1039103919227-Dec-22188/20/2022 Circular GST Prescribing manner of filing an application for refund by unregistered personsRefund unregistered person Insta Link
Official Link1038103819127-Dec-22187/19/2022 Circular GST Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedingsClarification Statutory dues Insta Link
Official Link1037103719027-Dec-22186/18/2022 Circular GST Clarification on various issue pertaining to GSTClarification E - Invoice Insta Link
Official Link1036103618927-Dec-22185/17/2022 Circular GST Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitationClarification Determination of tax Insta Link
Official Link1035103518827-Dec-22184/16/2022 Circular GST Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017Input Tax Credit Place of Supply Insta Link
Official Link1034103418727-Dec-22183/15/2022 Circular GST 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 FY 2017-18 and 2018-19Clarifications Input Tax Credit Insta Link
Official Link1033103318610-Nov-22182/14/2022 Circular GST Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022Guidelines Transitional Credit Insta Link
Official Link1032103218510-Nov-22181/13/2022 Circular GST Clarification on refund related issuesClarifications Refund Insta Link
Official Link1031103118409-Sep-22180/12/2022 Circular GSTGuidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. LtdGuidelines TRAN 1 Insta Link
Official Link1030103018303-Aug-22179/11/2022 Circular GST Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at ChandigarhClarifications GST Rates & Classification Insta Link
Official Link1029102918203-Aug-22178/10/2022 Circular GST GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of lawGST Liquidated damages Insta Link
Official Link1027102718006-Jul-22176/08/2022 Circular GSTWithdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.Refund Withdrawal of earlier circular Insta Link
Official Link1026102617906-Jul-22175/07/2022 Circular GST Manner of filing refund of unutilized ITC on account of export of electricity.Refund Exports Insta Link
Official Link1025102517806-Jul-22174/06/2022 Circular GST Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.ECL GST PMT-3A Insta Link
Official Link1024102417706-Jul-22173/05/2022 CircularGSTClarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.Clarifications Refund Insta Link
Official Link1023102317606-Jul-22172/04/2022 Circular GST Clarification on various issue pertaining to GSTClarifications Refund, ECL Insta Link
Official Link1022102217506-Jul-22171/03/2022 Circular GST Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.Demand, Penalty Fake InvoicesInsta Link
Official Link1021102117406-Jul-22170/02/2022 Circular GST Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1Return GSTR-3B, GSTR - 1 Insta Link
Official Link1020102017312-Mar-22169/01/2022 Circulars GST Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017Miscellaneous Jurisdiction & Powers Insta Link
Official Link1019101917230 Dec 2021168/24/2021CircularGSTMechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.RefundsUT mergerInsta Link
Official Link1018101817117-Nov-2021167/23/2021CircularGSTGST on service supplied by restaurants through e-commerce operators – reg.ClarificationsEcom operatorInsta Link
Official Link1017101717017-Nov-2021166/21/2021CircularGSTCircular on Clarification on refund related issuesClarificationsRefundsInsta Link
Official Link1016101616917-Nov-2021165/21/2021CircularGSTClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020ClarificationsQR CodeInsta Link
Official Link1015101516806-Oct-2021164/19/2021CircularGSTClarifications regarding applicable GST rates & exemptions on certain services.ClarificationsGST Rates & ClassificationInsta Link
Official Link1013101316625-Sep-2021162/17/2021CircularGSTClarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.ClarificationsRefundsInsta Link
Official Link1014101416730-Sep-2021163/19/2021CircularGSTClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.ClarificationsGST Rates & ClassificationInsta Link
Official Link1012101216520-Sep-21161/17/2021CircularGSTClarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017ClarificationsExports of servicesInsta Link
Official Link1011101116420-Sep-21160/16/2021CircularGSTClarification in respect of certain GST related issuesClarificationsGST related issuesInsta Link
Official Link1010101016320-Sep-21159/14/2021CircularGSTClarification on doubts related to scope of “Intermediary”ClarificationsIntermediaryInsta Link
Official Link1009100916206-Sep-21158/14/2021CircularGSTClarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021Due dates & ExtensionsRevocation of CancellationInsta Link
Official Link1008100816120-Jul-21157/13/2021CircularGSTClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.ClarificationsTimelimit extensionInsta Link
Official Link1007100716021-Jun-21156/12/2021CircularGSTClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.ClarificationsQR CodeInsta Link
Official Link1006100615917-Jun-21155/11/2021CircularGSTClarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation SystemClarificationsSprinkler & Drip IrrigationInsta Link
Official Link1005100515817-Jun-21154/10/2021CircularGSTGST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by themClarificationsExemptionInsta Link
Official Link1004100415717-Jun-21152/08/2021CircularGSTGST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDSRates of taxServicesInsta Link
Official Link1003100315617-Jun-21152/08/2021CircularGSTClarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basisRates of taxServicesInsta Link
Official Link1002100215517-Jun-21151/07/2021CircularGSTClarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)ClarificationsServicesInsta Link
Official Link1001100115417-Jun-21150/06/2021CircularGSTClarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)ClarificationsReal estateInsta Link
Official Link1000100015317-Jun-21149/05/2021CircularGSTClarification regarding applicability of GST on supply of food in Anganwadis and Schools.ClarificationsEducational institutionsInsta Link
Official Link99999915218-May-21148/04/2021CircularGSTSeeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.Due dates & ExtensionRevocation of CancellationInsta Link
Official Link99899815112-Mar-21147/03/2021CircularGSTSeeks to clarify certain refund related issuesClarificationsRefundsInsta Link
Official Link99799715023-Feb-21146/02/2021CircularGSTClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - RegTax invoiceQR CodeInsta Link
Official Link99699614911-Feb-21145/01/2021CircularGSTStandard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017RegistrationSuspensionInsta Link
Official Link99599514810-Nov-20143/13/2020CircularGSTProvisions relating to Quarterly Return Monthly Payment SchemeMiscellaneousQRMP SchemeInsta Link
Official Link99499414709-Oct-20142/12/2020CircularGSTClarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020ClarificationsInput Tax CreditInsta Link
Official Link99399314624-Jun-20141/11/2020CircularGSTClarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19ClarificationsCOVID-19 relief measuresInsta Link
Official Link99299214510-Jun-20140/10/2020CircularGSTClarification in respect of levy of GST on Director’s Remuneration.ClarificationsDirector’s RemunerationInsta Link
Official Link99199114410-Jun-20139/09/2020CircularGSTClarification on Refund Related Issues.ClarificationsRefundsInsta Link
Official Link99082014326-Jul-171/1/2017CircularCompensation CessSeeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.ClarificationsExportsInsta Link
Official Link9898191421-Feb-1904/01/2019-GSTCircularIGSTSeeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).AmendmentEarlier CircularsInsta Link
Official Link98881814125-May-183/1/2018-IGSTCircularIGSTApplicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.ClarificationsImportsInsta Link
Official Link98781714027-Sep-172/1/2017-IGSTCircularIGSTClarification on supply of satellite launch services by ANTRIX Corporation LtdClarificationsSatellite LaunchInsta Link
Official Link9868161397-Jul-171/1/2017-IGSTCircularIGSTClarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regardingClarificationsMovement of goodsInsta Link
Official Link9858151386-May-20138/08/2020 CircularGSTSeeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.Due dates & ExtensionITC 04Insta Link
Official Link9848151386-May-20138/08/2020 CircularGSTSeeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.Due dates & ExtensionExportsInsta Link
Official Link9838151386-May-20138/08/2020 CircularGSTSeeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.ClarificationsInsolvency & Bankruptcy CodeInsta Link
Official Link98281413713-Apr-20137/07/2020CircularGSTCircular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issuedClarificationCredit NotesInsta Link
Official Link98181413713-Apr-20137/07/2020CircularGSTCircular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issuedClarificationRefundsInsta Link
Official Link9808131363-Apr-20136/06/2020CircularGSTClarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - RegClarificationsCOVID-19 relief measuresInsta Link
Official Link97981213531-Mar-20135/05/2020CircularGSTCircular on Clarification on refund related issues - RegClarificationsRefundsInsta Link
Official Link97881113423-Mar-20134/04/2020CircularGSTSeeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016ClarificationsInsolvency & Bankruptcy CodeInsta Link
Official Link97781013323-Mar-20133/03/2020CircularGSTSeeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST RulesClarificationsInput Tax CreditInsta Link
Official Link97680913218-Mar-20132/2/2020CircularGSTTo issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.ClarificationsJurisdiction & PowersInsta Link
Official Link97580813123-Jan-20131/1/2020CircularGSTStandard Operating Procedure (SOP) to be followed by exporters -reg.ProceduralExportsInsta Link
Official Link97480713031-Dec-19130/2019 (F. No. 354/189/2019-TRU )CircularGSTRCM on renting of motor vehicles.RCMRenting motor vehiclesInsta Link
Official Link97380612924-Dec-19129/48/2019CircularGSTStandard Operating Procedure to be followed in case of non-filers of returns reg.ProceduralNon filers of ReturnsInsta Link
Official Link97280512823-Dec-19128/47/2019CircularGSTGeneration and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.MiscellaneousDocument Identification Number (DIN)Insta Link
Official Link9718041274-Dec-19127/46/2019CircularGSTseeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.MiscellaneousWithdrawal of earlier circularInsta Link
Official Link97080312622-Nov-19126/45/2019CircularGSTClarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.ClarificationsJobworkInsta Link
Official Link96980212518-Nov-19125/44/2019CircularGSTSeeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.ClarificationsRefundsInsta Link
Official Link96880112418-Nov-19124/43/2019CircularGSTSeeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.ClarificationsGSTR 9Insta Link
Official Link96780012311-Nov-19123/42/2019CircularGSTSeeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.ClarificationsInput Tax CreditInsta Link
Official Link9667991225-Nov-19122/41/2019CircularGSTGeneration and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.MiscellaneousDocument Identification Number (DIN)Insta Link
Official Link96579812111-Oct-19121/40/2019CircularGSTClarification related to supply of grant of alcoholic liquor license.ClarificationsAlcoholic liquor licenseInsta Link
Official Link96479712011-Oct-19120/39/2019CircularGSTClarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).ClarificationsEffective date of an explanation insertedInsta Link
Official Link96379611911-Oct-19119/38/2019CircularGSTClarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.ClarificationsSupply of SecuritiesInsta Link
Official Link96279511811-Oct-19118/37/2019CircularGSTClarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.ClarificationsPlace of SupplyInsta Link
Official Link96179411711-Oct-19117/36/2019CircularGSTClarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.ClarificationsShippingInsta Link
Official Link96079311611-Oct-19116/35/2019CircularGSTLevy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.ClarificationsCharitable organizationInsta Link
Official Link95979211511-Oct-19115/34/2019CircularGSTClarification on issue of GST on Airport levies.ClarificationsAirport leviesInsta Link
Official Link95879111411-Oct-19114/33/2019CircularGSTClarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.ClarificationsPetro productsInsta Link
Official Link95779011311-Oct-19113/32/2019CircularGSTClarification regarding GST rates & classification (goods) Circular reg.ClarificationsGST Rates & ClassificationInsta Link
Official Link9567891123-Oct-19112/31/2019CircularGSTSeeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019MiscellaneousWithdrawal of earlier circularInsta Link
Official Link9557881113-Oct-19111/30/2019CircularGSTSeeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forumClarificationsRefundsInsta Link
Official Link9547871103-Oct-19110/29/2019CircularGSTSeeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and categoryClarificationsRefundsInsta Link
Official Link95378610922-Jul-19109/28/2019CircularGSTClarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its membersClarificationsResident Welfare AssociationInsta Link
Official Link95278510818-Jul-19108/27/2019CircularGSTwhich seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotionClarificationsExportsInsta Link
Official Link95178410718-Jul-19107/26/2019CircularGSTwhich seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services)ClarificationsITeSInsta Link
Official Link95078310629-Jun-19106/25/2019CircularGSTRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - regClarificationsRefundsInsta Link
Official Link94978210528-Jun-19105/24/2019CircularGSTClarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.ClarificationsCredit notesInsta Link
Official Link94878110428-Jun-19104/23/2019CircularGSTProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal reg.ClarificationsRefundsInsta Link
Official Link94778010328-Jun-19103/22/2019CircularGSTClarification regarding determination of place of supply in certain cases reg.ClarificationsPlace of SupplyInsta Link
Official Link94677910228-Jun-19102/21/2019CircularGSTClarification regarding applicability of GST on additional / penal interest reg.ClarificationsPenal interestInsta Link
Official Link94577810130-Apr-19101/20/2019CircularGSTGST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.ClarificationsReal estateInsta Link
Official Link94477710030-Apr-19100/19/2019CircularGSTGST Applicability on Seed Certification Tags.ClarificationsSeed Certification TagsInsta Link
Official Link9437769923-Apr-1999/18/2019CircularGSTSeeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.ClarificationsRegistrationInsta Link
Official Link9427759823-Apr-1998/17/2019CircularGSTSeeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.ClarificationsInput Tax CreditInsta Link
Official Link941774975-Apr-1997/16/2019CircularGSTCircular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.ClarificationsCompositionInsta Link
Official Link9407739628-Mar-1996/15/2019CircularGSTSeeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.ClarificationsInput Tax CreditInsta Link
Official Link9397729528-Mar-1995/14/2019CircularGSTSeeks to clarify verification for grant of new registration.ClarificationsRegistrationInsta Link
Official Link9387719428-Mar-1994/13/2019CircularGSTSeeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.ClarificationsRefundsInsta Link
Official Link9377709308-Mar-1993/12/2019CircularGSTSeeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) regardingClarificationsPriority Sector Lending CertificatesInsta Link
Official Link936769927-Mar-1992/11/2019CircularGSTCircular clarifying various doubts related to treatment of sales promotion scheme under GSTClarificationsCredit NotesInsta Link
Official Link9357689118-Feb-1991/10/2019CircularGSTSeeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.Clarificationscustoms bonded warehouseInsta Link
Official Link9347679018-Feb-1990/09/2019CircularGSTSeeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.ClarificationsTax Invoice, Credit and Debit NotesInsta Link
Official Link9337668918-Feb-1989/08/2019CircularGSTSeeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.ClarificationsGSTR 1Insta Link
Official Link9327668918-Feb-1989/08/2019CircularGSTSeeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.ClarificationsGSTR 3BInsta Link
Official Link931765881-Feb-1988/07/2019CircularGSTSeeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).AmendmentEarlier CircularsInsta Link
Official Link930764872-Jan-1987/06/2019CircularGST-ClarificationsTransitional provisionsInsta Link
Official Link929763861-Jan-1986/05/2019CircularGSTGST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.ClarificationsBusiness CorrespondentInsta Link
Official Link928762851-Jan-1985/04/2019CircularGSTClarification on GST rate applicable on supply of food and beverage services by educational institution.ClarificationsEducational institutionsInsta Link
Official Link927761841-Jan-1984/03/2019CircularGSTClarification on issue of classification of service of printing of pictures covered under 998386.ClarificationsPrintingInsta Link
Official Link926760831-Jan-1983/02/2019CircularGSTApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).ClarificationsADB & IFCInsta Link
Official Link925759821-Jan-1982/01/2019CircularGSTApplicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).ClarificationsIIMsInsta Link
Official Link9247588131-Dec-1881/55/2018CircularGSTseeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.ClarificationsSprinkler & Drip IrrigationInsta Link
Official Link9237578031-Dec-1880/54/2018CircularGSTClarification regarding GST rates & classification (goods)ClarificationsGST Rates & ClassificationInsta Link
Official Link9227567931-Dec-1879/53/2018CircularGSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.ClarificationsRefundsInsta Link
Official Link9217557831-Dec-1878/52/2018CircularGSTClarification on export of services under GSTClarificationsExportsInsta Link
Official Link9207547731-Dec-1877/51/2018CircularGSTDenial of composition option by tax authorities and effective date thereofClarificationsCompositionInsta Link
Official Link9197537631-Dec-1876/50/2018CircularGSTClarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GSTClarificationsTCSInsta Link
Official Link9187527527-Dec-1875/49/2018CircularGSTGuidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of CultureClarificationsSeva Bhoj YojnaInsta Link
Official Link917751745-Nov-1874/48/2018CircularGSTCircular clarifying collection of tax at source by Tea Board of India.ClarificationsTCSInsta Link
Official Link916750735-Nov-1873/47/2018CircularGSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.ClarificationsPrincipal- AgentInsta Link
Official Link9157497226-Oct-1872/46/2018CircularGSTCircular to clarify the procedure in respect of return of time expired drugs or medicinesClarificationsCredit NotesInsta Link
Official Link9147487126-Oct-1871/45/2018CircularGSTClarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributorClarificationsRegistrationInsta Link
Official Link9137487126-Oct-1871/45/2018CircularGSTClarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributorClarificationsInput Tax CreditInsta Link
Official Link9127477026-Oct-1870/44/2018CircularGSTClarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.ClarificationsRefundsInsta Link
Official Link9117466926-Oct-1869/43/2018CircularGSTCircular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16ClarificationsRegistrationInsta Link
Official Link910745685-Oct-1868/42/2018CircularGSTNotifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017ClarificationsGST Compensation Act 2017Insta Link
Official Link9097446728-Sep-1867/41/2018CircularGSTModification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - regClarificationsTDSInsta Link
Official Link9087436626-Sep-1866/40/2018CircularGSTGST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trustsClarificationsSpiritual CampsInsta Link
Official Link9077426514-Sep-1865/39/2018CircularGSTGuidelines for Deductions and Deposits of TDS by the DDO under GSTClarificationsTDSInsta Link
Official Link9067416414-Sep-1864/38/2018CircularGSTModification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regardingClarificationsInspection Search and SeizureInsta Link
Official Link9057406314-Sep-1863/37/2018CircularGSTClarification regarding processing of refund claims filed by UIN entitlesClarificationsRefundsInsta Link
Official Link9047396212-Sep-1862/36/2018CircularGSTLevy of GST on Priority Sector Lending Certificate-reg.ClarificationsPriority Sector Lending CertificatesInsta Link
Official Link903738614-Sep-1861/35/2018CircularGSTE-way bill in case of storing of goods in godown of transporter.ClarificationsE-way RulesInsta Link
Official Link902737604-Sep-1860/34/2018CircularGSTProcessing of refund applications filed by Canteen Stores Department (CSD).ClarificationsRefundsInsta Link
Official Link901736594-Sep-1859/33/2018CircularGSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.ClarificationsRefundsInsta Link
Official Link900735584-Sep-1858/32/2018CircularGSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.ClarificationsTransitional provisionsInsta Link
Official Link899734574-Sep-1857/31/2018CircularGSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act.ClarificationsPrincipal- AgentInsta Link
Official Link8987335624-Aug-1856/30/2018CircularGSTClarification on removal of restriction on refund of accumulated Input Tax Credit on fabricsClarificationsRefundsInsta Link
Official Link8977325510-Aug-1855/29/2018CircularGSTTaxability of services provided by Industrial Training Institutes (ITI) .ClarificationsIndustrial Training InstitutesInsta Link
Official Link896731549-Aug-1854/28/2018CircularGSTCircular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.ClarificationsFertilizersInsta Link
Official Link895730539-Aug-1853/27/2018CircularGSTCircular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical productsClarificationsPetro productsInsta Link
Official Link894729529-Aug-1852/26/2018CircularGSTCircular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.ClarificationsRates on goods & servicesInsta Link
Official Link8937285131-Jul-1851/25/2018CircularGSTApplicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)ClarificationsAmbulance ServicesInsta Link
Official Link8927275031-Jul-1850/24/2018CircularGSTSeeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 reg.MiscellaneousCatering - (Withdrawal of earlier circular)Insta Link
Official Link8917264921-Jun-1849/23/2018CircularGSTSeeks to modify Circular No. 41/15/2018-GSTClarificationsInspection Search and SeizureInsta Link
Official Link8907254814-Jun-1848/22/2018CircularGSTCirculars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workersRefundsSpecific personsInsta Link
Official Link889724478-Jun-1847/21/2018CircularGSTClarifications of certain issues under GSTClarificationsE-way RulesInsta Link
Official Link888724478-Jun-1847/21/2018CircularGSTClarifications of certain issues under GSTClarificationsTea Insta Link
Official Link887724478-Jun-1847/21/2018CircularGSTClarifications of certain issues under GSTClarificationsAuction of coffeeInsta Link
Official Link886724478-Jun-1847/21/2018CircularGSTClarifications of certain issues under GSTClarificationsCar serviceInsta Link
Official Link885724478-Jun-1847/21/2018CircularGSTClarifications of certain issues under GSTClarificationsMouldsInsta Link
Official Link884723466-Jun-1846/20/2018CircularGSTApplicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regardingClarificationsRenewable Energy Certificates & similar scripsInsta Link
Official Link883723466-Jun-1846/20/2018CircularGSTApplicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regardingClarificationsPriority Sector Lending CertificatesInsta Link
Official Link8827224530-May-1845/19/2018CircularGSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.ClarificationsRefundsInsta Link
Official Link8817214402-May-1844/18/2018CircularGSTIssue related to taxability of ‘tenancy rights’ under GST- Regarding.ClarificationsTenancy rightsInsta Link
Official Link8807204313-Apr-1843/17/2018CircularGSTclarifying the issues arising in refund to UIN.RefundsSpecific personsInsta Link
Official Link8797194213-Apr-1842/16/2018CircularGSTclarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.ClarificationsTransitional provisionsInsta Link
Official Link8787194213-Apr-1842/16/2018CircularGSTclarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.ClarificationsInput Tax CreditInsta Link
Official Link8777184113-Apr-1841/15/2018CircularGSTclarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.ClarificationsInspection Search and SeizureInsta Link
Official Link8767174006-Apr-1840/14/2018CircularGSTClarification on issues related to furnishing of Bond/Letter of Undertaking for exports Reg.ClarificationsExportsInsta Link
Official Link875716393-Apr-1839/13/2018CircularGSTSetting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.PortalsGrievances PortalInsta Link
Official Link8747153826-Mar-1838/12/2018CircularGSTClarifications on issues related to Job WorkClarificationsJobworkInsta Link
Official Link8737143715-Mar-1837/11/2018CircularGSTClarifications on exports related refund issue. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.ClarificationsExportsInsta Link
Official Link8727133613-Mar-1836/10/2018CircularGSTProcessing of refund application for UIN entitiesRefundsProceduralInsta Link
Official Link871712355-Mar-1835/09/2018CircularGSTClarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JVClarificationsJoint VentureInsta Link
Official Link870711341-Mar-1834/08/2018CircularGSTClarification regarding GST in respect of certain servicesClarificationsElectricity transmission - Associated servicesInsta Link
Official Link869711341-Mar-1834/08/2018CircularGSTClarification regarding GST in respect of certain servicesClarificationsPriority Sector Lending CertificatesInsta Link
Official Link868711341-Mar-1834/08/2018CircularGSTClarification regarding GST in respect of certain servicesClarificationsTyresInsta Link
Official Link867711341-Mar-1834/08/2018CircularGSTClarification regarding GST in respect of certain servicesClarificationsBus buildingInsta Link
Official Link8667103323-Feb-1833/07/2018CircularGSTDirections under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg..MiscellaneousTransitional provisionsInsta Link
Official Link8657093212-Feb-1832/06/2018CircularGSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.ClarificationsLeasing ServicesInsta Link
Official Link8647093212-Feb-1832/06/2018CircularGSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.ClarificationsCost Petroleum Insta Link
Official Link8637093212-Feb-1832/06/2018CircularGSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.ClarificationsHospitalsInsta Link
Official Link8627093212-Feb-1832/06/2018CircularGSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.ClarificationsJoy ridesInsta Link
Official Link8617093212-Feb-1832/06/2018CircularGSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.ClarificationsConsumer Disputes FeesInsta Link
Official Link8607093212-Feb-1832/06/2018CircularGSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.ClarificationsAccommodationInsta Link
Official Link859708319-Feb-18 31/05/2018CircularGSTProper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 .MiscellaneousJurisdiction & PowersInsta Link
Official Link8587073025-Jan-1830/04/2018CircularGSTGST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .ClarificationsSupplies made to the Indian Railways Insta Link
Official Link8577062925-Jan-1829/03/2018CircularGSTGST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.ClarificationsPetro productsInsta Link
Official Link856705288-Jan-1828/02/2018CircularGSTClarifications regarding GST on College Hostel Mess FeesClarificationsEducational institutionsInsta Link
Official Link855704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsFood services by BakeryInsta Link
Official Link854704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsHospitalsInsta Link
Official Link853704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsAdmission to certain placesInsta Link
Official Link852704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsHorse racingInsta Link
Official Link851704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsLegal ServicesInsta Link
Official Link850704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsPrintingInsta Link
Official Link849704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsBetting & GamblingInsta Link
Official Link848704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsAdmission to certain placesInsta Link
Official Link847704274-Jan-1827/01/2018CircularGSTClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.ClarificationsAccommodationInsta Link
Official Link8467032629-Dec-1726/26/2017CircularGSTFiling of returns under GSTProceduralReturnsInsta Link
Official Link8457022521-Dec-1725/25/2017CircularGSTManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance RulingProceduralAdvance RulingInsta Link
Official Link8447012421-Dec-1724/24/2017CircularGSTManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.RefundsProceduralInsta Link
Official Link8437002321-Dec-1723/23/2017CircularGSTIssues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etcClarificationsAccounts and RecordsInsta Link
Official Link8426992221-Dec-1722/22/2017CircularGSTClarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleriesClarificationsMovement of goodsInsta Link
Official Link8416982122-Nov-1721/21/2017CircularGSTGST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].ClarificationsMovement of goodsInsta Link
Official Link8406972022-Nov-1720/20/2017CircularGSTGST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.ClarificationsTerracotta IdolsInsta Link
Official Link8396961920-Nov-1719/19/2017CircularGSTClarification on taxability of custom milling of paddy.ClarificationsPaddyInsta Link
Official Link8386951816-Nov-1718/18/2017CircularGSTRefund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.RefundsProceduralInsta Link
Official Link8376941715-Nov-1717/17/2017CircularGSTManual filing and processing of refund claims in respect of zero-rated supplies . Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.RefundsProceduralInsta Link
Official Link8366931615-Nov-1716/16/2017CircularGSTClarifications regarding applicability of GST and availability of ITC in respect of certain services.ClarificationsInput Tax CreditInsta Link
Official Link835692156-Nov-1715/15/2017CircularGSTDue date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectivelyDue dates & ExtensionGSTR 1Insta Link
Official Link834692156-Nov-1715/15/2017CircularGSTDue date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectivelyDue dates & ExtensionGSTR 2Insta Link
Official Link833692156-Nov-1715/15/2017CircularGSTDue date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectivelyDue dates & ExtensionGSTR 1AInsta Link
Official Link832692156-Nov-1715/15/2017CircularGSTDue date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectivelyDue dates & ExtensionGSTR 2AInsta Link
Official Link831691146-Nov-1714/14/2017CircularGSTProcedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .ClarificationsExportsInsta Link
Official Link8306901327-Oct-1713/13/2017CircularGSTClarification of classification of cut pieces of fabric under GSTClarificationsTextilesInsta Link
Official Link8296891226-Oct-1712/12/2017CircularGSTSeeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].ClarificationsSKO for LABInsta Link
Official Link8286881120-Oct-1711/11/2017CircularGSTClarification on taxability of printing contractsClarificationsPrintingInsta Link
Official Link8276871018-Oct-1710/10/2017CircularGSTClarification on movement of goods on approval basisClarificationsMovement of goodsInsta Link
Official Link826686918-Oct-179/9/2017CircularGSTAuthorized officer for enrollment of Goods and Services Tax PractitionerMiscellaneousJurisdiction & PowersInsta Link
Official Link82568584-Oct-178/8/2017CircularGSTClarification on issues related to furnishing of Bond/LUT for exportsClarificationsExportsInsta Link
Official Link82468471-Sep-177/7/2017CircularGSTSystem based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regardingProceduralReturnsInsta Link
Official Link823683627-Aug-176/6/2017CircularGSTCGST dated 27.08.2017 is issued to clarify classification and GST rate on lotteryClarificationsLotteryInsta Link
Official Link822682511-Aug-175/5/2017CircularGSTCircular on Bond/LUT in case of exports without payment of integrated taxClarificationsExportsInsta Link
Official Link821681407-Jul-174/4/2017CircularGSTReagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax Reg.ClarificationsExportsInsta Link
Official Link820680305-Jul-173/3/2017CircularGSTProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 RegMiscellaneousJurisdiction & PowersInsta Link
Official Link819679204-Jul-172/2/2017CircularGSTIssues related to furnishing of Bond/ Letter of Undertaking for Exports RegClarificationsExportsInsta Link
Official Link1028102818103-Aug-22177/09/2022 Circular GST Clarifications regarding applicable GST rates & exemptions on certain servicesClarifications Rates of tax, Exemption Insta Link

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