| Clarifications regarding applicability of GST on certain services |
Circular No. 190/02/2023- GST |
13/01/2023 |
| CBIC clarifies on GST rates and classification of certain goods |
Circular No. 189/01/2023-GST |
13/01/2023 |
| Manner of filing application for GST refund by unregistered persons |
Circular No. 188/20/2022-GST |
27/12/2022 |
| Treatment of statutory dues under GST law for taxpayers under IBC |
Circular No. 187/19/2022-GST |
27/12/2022 |
| Taxability of No Claim Bonus & applicability of GST e-invoicing |
Circular No. 186/18/2022-GST |
27/12/2022 |
| Applicability of section 75(2) of CGST Act, 2017 & its effect on limitation |
Circular No. 185/17/2022-GST |
27/12/2022 |
| ITC Entitlement where place of supply is determined under proviso to section 12(8) of IGST Act |
Circular No. 184/16/2022-GST |
27/12/2022 |
| Clarification to deal with difference in ITC availed in FORM GSTR-3B |
Circular No. 183/15/2022-GST |
27/12/2022 |
| Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2 |
Circular No. 182/14/2022-GST |
10/11/2022 |
| Clarification on formula for grant of GST refund in cases of inverted duty structure |
Circular No. 181/13/2022-GST |
10/11/2022 |
| Guidelines for filing/revising TRAN-1/TRAN-2 as per SC order |
Circular No.180/12/2022-GST |
09/09/2022 |
| Clarification on GST rates & classification (goods) – 47th GST Council meeting |
Circular No. 179/11/2022-GST |
03/08/2022 |
| GST on liquidated damages, compensation & penalty out of breach of contract |
Circular No. 178/10/2022-GST |
03/08/2022 |
| CBIC clarifies GST rates & exemptions on 16 services |
Circular No. 177/09/2022-TRU |
03/08/2022 |
| CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019 |
Circular No. 176/08/2022-GST |
06/07/2022 |
| Manner of filing refund of unutilized ITC on account of export of electricity |
Circular No. 175/07/2022-GST |
06/07/2022 |
| Re-credit in electronic credit ledger using FORM GST PMT-03A |
Circular No. 174/06/2022-GST |
06/07/2022 |
| Clarification on issue of claiming refund under inverted duty structure |
Circular No. 173/05/2022-GST |
06/07/2022 |
| Clarification on GST Refund on deemed export, GST on perquisites etc |
Circular No. 172/04/2022-GST |
06/07/2022 |
| GST Demand & penalty in respect of transactions involving fake invoices |
Circular No. 171/03/2022-GST |
06/07/2022 |
| Circular on reversal of ineligible/blocked ITC in Form GSTR-3B & GSTR-1 |
Circular No 170/02/2022-GST |
06/07/2022 |
| Proper officer for adjudication of SCN issued by officers of DGGI |
Circular No.169/01/2022-GST |
12/03/2022 |
| GST refund filing Mechanism for taxpayers registered in erstwhile UT of Daman & Diu |
Circular No. 168/24/2021-GST |
30/12/2021 |
| GST on supply of restaurant service through e-commerce operators |
Circular No. 167/23/2021-GST |
17/12/2021 |
| CBIC issues Clarification on 4 GST refund related issues |
Circular No. 166/22/2021-GST |
17/11/2021 |