Circular NumberDateDetails
206/2023 31-10-2023
205/2023 31-10-2023Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
204/2023 27-10-2023Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
203/2023 27-10-2023
202/2023 27-10-2023Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
201/2023 01-08-2023
200/2023 01-08-2023clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
199/2023 17-07-2023Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
198/2023 17-07-2023Clarification on issue pertaining to e-invoice
197/2023 17-07-2023Clarification on refund-related issues
196/2023 17-07-2023Clarification on taxability of share capital held in subsidiary company by the parent company
195/2023 17-07-2023Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
194/2023 17-07-2023Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
193/2023 17-07-2023Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
192/2023 17-07-2023Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
191/2023 27-03-2023
190/2023 13-01-2023
189/2023 13-01-2023clarification regarding GST rates and classification of certain goods.
188/2022 27-12-2022Prescribing manner of filing an application for refund by unregistered persons
187/2022 27-12-2022Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
186/202227-12-2022Clarification on various issue pertaining to GST
185/202227-12-2022Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
184/202227-12-2022Clarification 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, 2017
183/202227-12-2022Clarification 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 2018-19
182/202210-09-2022Guidelines 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 & 02.09.2022
181/202210-09-2022Clarification on refund related issues
180/202209-09-2022Guidelines 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. Ltd
179/202203-08-2022Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
178/202203-08-2022GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
177/202203-08-2022Clarifications regarding applicable GST rates & exemptions on certain services
176/202206-07-2022Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
175/202206-07-2022Manner of filing refund of unutilized ITC on account of export of electricity.
174/202206-07-2022Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
173/202206-07-2022Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
172/202206-07-2022Clarification on various issue pertaining to GST.
171/202206-07-2022Clarification 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.
170/202206-07-2022Mandatory 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-1.
169/202212-03-2022Amendment 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, 2017′
168/202130-12-2021Mechanism 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.
167/202117-12-2021GST on service supplied by restaurants through e-commerce operators-reg.
166/202117-11-2021Circular on Clarification on refund related issues
165/202117-11-2021Clarification 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
164/202106-10-2021Clarifications regarding applicable GST rates & exemptions on certain services.
163/202106-10-2021Clarification 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.
162/202125-09-2021Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
161/202120-09-2021Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
160/202120-09-2021Clarification in respect of certain GST related issues
159/202120-09-2021Clarification on doubts related to scope of “Intermediary”
158/202116-09-2021Clarification 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, 2021
157/202120-07-2021Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
156/202121-06-2021Clarification 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.
155/202117-06-2021Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
154/202117-06-2021GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
153/202117-06-2021GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
152/202117-06-2021Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
151/202117-06-2021Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
150/202117-06-2021Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
149/202117-06-2021Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
148/202118-05-2021Seeks 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.
147/202112-03-2021seeks to clarify certain refund related issues
146/202123-02-2021Clarification 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.
145/202111-02-2021Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
144/202015-12-2020Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
143/202010-11-2020provisions relating to Quarterly Return Monthly Payment Scheme
142/202009-10-2020Clarification 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, 2020
141/202010-06-2020Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
140/202010-06-2020Clarification in respect of levy of GST on Directors Remuneration.
139/202010-06-2020Clarification on Refund Related Issues.
138/202006-05-2020Seeks to clarify issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.
136/202003-04-2020Clarification 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) – Reg
135/202031-03-2020Circular on Clarification on refund related issues – Reg
134/202023-03-2020Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
133/202023-03-2020Seeks 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 Rules
132/202018-03-2020To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
131/202023-01-2020Standard Operating Procedure (SOP) to be followed by exporters -reg.
130/201931-12-2019RCM on renting of motor vehicles.
129/201924-12-2019Standard Operating Procedure to be followed in case of non-filers of returns – reg.
128/201923-12-2019Generation 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.
127/201904-12-2019seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/201922-11-2019Clarification 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.
125/201918-11-2019Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
124/201918-11-2019Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
123/201911-11-2019GST circular 123 – CBIC restricts availing ITC in terms of sub-rule (4) of rule 36 of CGST Rules, 2017
122/201905-11-2019Generation 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.
121/201911-10-2019Clarification related to supply of grant of alcoholic liquor license.
120/201911-10-2019Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119/201911-10-2019Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118/201911-10-2019Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
117/201911-10-2019Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116/201911-10-2019Levy 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.
115/201911-10-2019Clarification on issue of GST on Airport levies.
114/201911-10-2019Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113/201911-10-2019Clarification regarding GST rates & classification (goods) Circular–reg.
112/201903-10-2019Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/201903-10-2019Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/201903-10-2019Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109/201922-07-2019Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/201918-07-2019which 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 promotion.
107/201918-07-2019which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/201929-06-2019Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration.
105/201928-06-2019Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.
104/201928-06-2019Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/201928-06-2019Clarification regarding determination of place of supply in certain cases – reg.
102/201928-06-2019Clarification regarding applicability of GST on additional / penal interest – reg.
101/201930-04-2019GST 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.
100/201930-04-2019GST Applicability on Seed Certification Tags.
99/201923-04-2019Seeks 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.
98/201923-04-2019Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/201905-04-2019Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
96/201928-03-2019Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/201928-03-2019Seeks to clarify verification for grant of new registration.
94/201928-03-2019Seeks to clarify certain refund related issues under GST.
93/201908-03-2019Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/201907-03-2019Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/201918-02-2019Seeks 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.
90/201918-02-2019Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/201918-02-2019Seeks 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.
88/201901-02-2019Seeks 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).
87/201902-01-2019
86/201901-01-2019GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/201901-01-2019Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/201901-01-2019Clarification on issue of classification of service of printing of pictures covered under 998386.
83/201901-01-2019Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/201901-01-2019Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/201831-12-2018seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/201831-12-2018Clarification regarding GST rates & classification (goods)
79/201831-12-2018Clarification on refund related issues
78/201831-12-2018Clarification on export of services under GST
77/201831-12-2018Denial of composition option by tax authorities and effective date thereof
76/201831-12-2018Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act
75/201827-12-2018Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
74/201805-11-2018Circular clarifying collection of tax at source by Tea Board of India.
73/201805-11-2018Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
72/201826-10-2018Circular to clarify the procedure in respect of return of time expired drugs or medicines
71/201826-10-2018Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
70/201826-10-2018Clarification on certain issues related to refund
69/201826-10-2018Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/201805-10-2018Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/201828-09-2018Modification 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 – reg
66/201826-09-2018GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/201814-09-2018Guidelines for Deductions and Deposits of TDS by the DDO under GST
64/201814-09-2018Modification of the procedure for interception of conveyances for inspection of goods in movement
63/201814-09-2018Clarification regarding processing of refund claims filed by UIN entitles
62/201812-09-2018Levy of GST on Priority Sector Lending Certificate-reg.
61/201804-09-2018E-way bill in case of storing of goods in godown of transporter.
60/201804-09-2018Processing of refund applications filed by Canteen Stores Department (CSD).
59/201804-09-2018Clarification on refund related issues.
58/201804-09-2018Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/201804-09-2018Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/201824-08-2018Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
55/201810-08-2018Taxability of services provided by Industrial Training Institutes (ITI) .
54/201809-08-2018Circular 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.
53/201809-08-2018Circular 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 products
52/201809-08-2018Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
51/201831-07-2018Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/201831-07-2018Seeks 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.
49/201821-06-2018Seeks to modify Circular No. 41/15/2018-GST
48/201814-06-2018Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/201808-06-2018Clarifications of certain issues under GST
46/201806-06-2018Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energ Certificates (RECs) and other similar scrips -regarding
45/201830-05-2018Clarification on refund related issues
44/201802-05-2018Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/201813-04-2018clarifying the issues arising in refund to UIN.
42/201813-04-2018clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/201813-04-2018clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
40/201806-04-2018Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/201803-04-2018Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/201826-03-2018Clarifications on issues related to Job Work
37/201815-03-2018Clarifications on exports related refund issues
36/201813-03-2018Processing of refund application for UIN entities
35/201805-03-2018Clarification 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 JV
34/201801-03-2018Clarification regarding GST in respect of certain services.
33/201823-02-2018Directions 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..
32/201812-02-2018Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/201809-02-2018Proper 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.
30/201825-01-2018GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/201825-01-2018GST 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.
28/201808-01-2018Clarifications regarding GST on College Hostel Mess Fees
27/201704-01-2018Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/201729-12-2017Filing of returns under GST
25/201721-12-2017Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/201721-12-2017Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/201721-12-2017Issues 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 etc
22/201721-12-2017Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/201722-11-2017GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]
20/201722-11-2017GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/201720-11-2017Clarification on taxability of custom milling of paddy
18/201716-11-2017Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
17/201715-11-2017Manual filing and processing of refund claims in respect of zero-rated supplies .
16/201715-11-2017Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/201706-11-2017Due 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 respectively
14/201706-11-2017Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/201727-10-2017Clarification of classification of cut pieces of fabric under GST
12/201726-10-2017Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
11/201720-10-2017Clarification on taxability of printing contracts
10/201718-10-2017Clarification on movement of goods on approval basis
09/201718-10-2017Authorized officer for enrollment of Goods and Services Tax Practitioner
08/201704-10-2017Clarification on issues related to furnishing of Bond/LUT for exports
07/201701-09-2017System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
06/201727-08-2017CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/201711-08-2017Circular on Bond/LUT in case of exports without payment of integrated tax
04/201707-07-2017Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/201705-07-2017Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/201704-07-2017Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/201726-06-2017Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg