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CGST Circulars on a single page
June 4, 2025
2017
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 1/1/2017-GST | 26-06-2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. | Download | ||
| 2/2/2017-GST | 04-07-2017 | Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg | Download | ||
| 3/3/2017 - GST | 05-07-2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. | Download | ||
| 4/4/2017-GST | 07-07-2017 | Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg. | Download | ||
| 5/5/2017 - GST | 11-08-2017 | Circular on Bond/LUT in case of exports without payment of integrated tax. | Download | ||
| 06/06/2017-CGST | 27-08-2017 | CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery. | Download | ||
| 7/7/2017-GST | 01-09-2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding. | Download | ||
| 8/8/2017-GST | 04-10-2017 | Clarification on issues related to furnishing of Bond/LUT for exports. | Download | ||
| 9/9/2017- GST | 18-10-2017 | Authorized officer for enrollment of Goods and Services Tax Practitioner. | Download | ||
| 10/10/2017-GST | 18-10-2017 | Clarification on movement of goods on approval basis. | Download | ||
| 11/11/2017-GST | 20-10-2017 | Clarification on taxability of printing contracts. | Download | ||
| 12/12/2017-GST | 26-10-2017 | Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. | Download | ||
| 13/13/2017-GST | 27-10-2017 | Clarification of classification of cut pieces of fabric under GST. | Download | ||
| 14/14 /2017 - GST | 06-11-2017 | Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit | Download | ||
| 15 /15/2017 - GST | 06-11-2017 | Due 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. | Download | ||
| 16/16/2017-GST | 15-11-2017 | Clarifications regarding applicability of GST and availability of ITC in respect of certain services. | Download | ||
| 17/17/2017 - GST | 15-11-2017 | Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 18/1 8 /2017-GST | 16-11-2017 | Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics | Download | ||
| 19/19/2017-GST | 20-11-2017 | Clarification on taxability of custom milling of paddy. | Download | ||
| 20/20/2017-IGST | 22-11-2017 | GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols. | Download | ||
| 21/21/2017-GST | 22-11-2017 | GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. | Download | ||
| 22/22/2017-GST | 21-12-2017 | Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries. | Download | ||
| Corrigendum 23 | 04-09-2018 | Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding | Download | ||
| 23/23/2017-GST | 21-12-2017 | Issues 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. | Download | ||
| 24/24/2017-GST | 21-12-2017 | Manual 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. | Download | ||
| 25/25/2017-GST | 21-12-2017 | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. | Download | ||
| 26/26/2017-GST | 29-12-2017 | Filing of returns under GST. | Download |
2018
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 27/01/2018-GST | 04-01-2018 | Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. | Download | ||
| 28/02/2018-GST | 08-01-2018 | Clarifications regarding GST on College Hostel Mess Fees. | Download | ||
| Corrigendum 28 | 18-01-2018 | Corrigendum to Circular No. 28/02/2018-GST | Download | ||
| 29/3/2018-GST | 25-01-2018 | GST 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 | Download | ||
| 30/4/2018-GST | 25-01-2018 | GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . | Download | ||
| 31/05/2018 - GST | 09-02-2018 | 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. | Download | ||
| 32/06/2018-GST | 12-02-2018 | Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. | Download | ||
| 33/07/2018-GST | 23-02-2018 | Directions 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.. | Download | ||
| 34/8/2018-GST | 01-03-2018 | Clarification regarding GST in respect of certain services. | Download | ||
| 35/9/2018-GST | 05-03-2018 | Clarification 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. | Download | ||
| 36/10/2018-GST | 13-03-2018 | Processing of refund application for UIN entities. | Download | ||
| 37/11/2018-GST | 15-03-2018 | Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 38/12/2018-GST | 26-03-2018 | Clarifications on issues related to Job Work. | Download | ||
| 39/13/2018-GST | 03-04-2018 | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. | Download | ||
| 40/14/2018-GST | 06-04-2018 | Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg. | Download | ||
| 41/15/2018-GST | 13-04-2018 | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. | Download | ||
| 42/16/2018-GST | 13-04-2018 | clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. | Download | ||
| 43/17/2018-GST | 13-04-2018 | clarifying the issues arising in refund to UIN. | Download | ||
| 44/18/2018-CGST | 02-05-2018 | Issue related to taxability of 'tenancy rights' under GST- Regarding. | Download | ||
| Corrigendum 45 | 18-07-2019 | Corrigendum to Circular No. 45/19/2018-GST | Download | ||
| 45/19/2018-GST | 30-05-2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 46/20/2018-GST | 06-06-2018 | Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding. | Download | ||
| 47/21/2018-GST | 08-06-2018 | Clarifications of certain issues under GST. | Download | ||
| 48/22/2018-GST | 14-06-2018 | Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers. | Download | ||
| 49/23/2018-GST | 21-06-2018 | Seeks to modify Circular No. 41/15/2018-GST | Download | ||
| 50/24/2018-GST | 31-07-2018 | Seeks 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. | Download | ||
| 51/25/2018-GST | 31-07-2018 | Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) | Download | ||
| 52/26/2018-GST | 09-08-2018 | Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. | Download | ||
| 53/27/2018-GST | 09-08-2018 | Circular 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 | Download | ||
| 54/28/2018-GST | 09-08-2018 | Circular 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. | Download | ||
| 55/29/2018- GST | 10-08-2018 | Taxability of services provided by Industrial Training Institutes (ITI) . | Download | ||
| 56/30/2018-GST | 24-08-2018 | Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics. | Download | ||
| Corrigendum 57 | 05-11-2018 | Corrigendum to Circular No. 57/31/2018-GST | Download | ||
| 57/31/2018-GST | 04-09-2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. | Download | ||
| 58/32/2018-GST | 04-09-2018 | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. | Download | ||
| 59/33/2018-GST | 04-09-2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 60/34/2018-GST | 04-09-2018 | Processing of refund applications filed by Canteen Stores Department (CSD). | Download | ||
| 61/35/2018-GST | 04-09-2018 | E-way bill in case of storing of goods in godown of transporter. | Download | ||
| 62/36/2018-GST | 12-09-2018 | Levy of GST on Priority Sector Lending Certificate-reg. | Download | ||
| Corrigendum 63 | 06-09-2019 | Corrigendum to Circular No. 63/37/2018-GST | Download | ||
| 63/37/2018 - GST | 14-09-2018 | Clarification regarding processing of refund claims filed by UIN entitles | Download | ||
| 64/38/2018-GST | 14-09-2018 | Modification 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 - regarding | Download | ||
| 65/39/2018-GST | 14-09-2018 | Guidelines for Deductions and Deposits of TDS by the DDO under GST | Download | ||
| 66/40/2018-GST | 26-09-2018 | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts | Download | ||
| 67/41/2018-GST | 28-09-2018 | Modification 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 | Download | ||
| 68/42/2018-GST | 05-10-2018 | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | Download | ||
| 69/43/2018-GST | 26-10-2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 | Download | ||
| 70/44/2018 -GST | 26-10-2018 | Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 71/45/2018-GST | 26-10-2018 | Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor | Download | ||
| 72/46/2018-GST | 26-10-2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines | Download | ||
| 73/47/2018-GST | 05-11-2018 | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. | Download | ||
| 74/48/2018-GST | 05-11-2018 | Circular clarifying collection of tax at source by Tea Board of India. | Download | ||
| 75/49/2018-GST | 27-12-2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture | Download | ||
| Corrigendum 76 | 07-03-2019 | Corrigendum to Circular No. 76/50/2018-GST | Download | ||
| 76/50/2018-GST | 31-12-2018 | Clarification 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 GST | Download | ||
| 77/51/2018-GST | 31-12-2018 | Denial of composition option by tax authorities and effective date thereof | Download | ||
| 78/52/2018-GST | 31-12-2018 | Clarification on export of services under GST | Download | ||
| 79/53/2018-GST | 31-12-2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 80/54 /2018-GST | 31-12-2018 | Clarification regarding GST rates & classification (goods) | Download | ||
| 81/55/2018-GST | 31-12-2018 | seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. | Download |
2019
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 82/01/2019- GST | 01-01-2019 | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) | Download | ||
| 83/02/2019- GST | 01-01-2019 | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). | Download | ||
| 84/03/2019-GST | 01-01-2019 | Clarification on issue of classification of service of printing of pictures covered under 998386. | Download | ||
| 85/04/2019-GST | 01-01-2019 | Clarification on GST rate applicable on supply of food and beverage services by educational institution. | Download | ||
| 86/05/2019-GST | 01-01-2019 | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. | Download | ||
| 87/06/2019-GST | 02-01-2019 | Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017. | Download | ||
| 88/07/2019-GST | 01-02-2019 | Seeks 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). | Download | ||
| 89/08/2019-GST | 18-02-2019 | Seeks 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. | Download | ||
| 90/09/2019-GST | 18-02-2019 | Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. | Download | ||
| 91/10/2019-GST | 18-02-2019 | Seeks 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. | Download | ||
| 92/11/2019-GST | 07-03-2019 | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | Download | ||
| 93/12/2019-GST | 08-03-2019 | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding | Download | ||
| 94/13/2019-GST | 28-03-2019 | Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. | Download | ||
| 95/14/2019-GST | 28-03-2019 | Seeks to clarify verification for grant of new registration. | Download | ||
| 96/15/2019-GST | 28-03-2019 | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. | Download | ||
| Corrigendum 97.1 | 29-07-2019 | Corrigendum to Circular No. 97/16/2019-GST | Download | ||
| 97/16/2019-GST | 05-04-2019 | Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. | Download | ||
| Corrigendum 97.2 | 01-07-2019 | Corrigendum to Circular No. 97/16/2019-GST | Download | ||
| 98/17/2019-GST | 23-04-2019 | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. | Download | ||
| 99/18/2019-GST | 23-04-2019 | Seeks 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. | Download | ||
| 100/19/2019-GST | 30-04-2019 | GST Applicability on Seed Certification Tags. | Download | ||
| 101/20/2019-GST | 30-04-2019 | GST 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. | Download | ||
| Corrigendum | 15-07-2019 | Corrigendum to Circular No. 102/21/2019-GST | Download | ||
| 102/21/2019-GST | 28-06-2019 | Clarification regarding applicability of GST on additional / penal interest-reg | Download | ||
| 103/22/2019-GST | 28-06-2019 | Clarification regarding determination of place of supply in certain cases-reg. | Download | ||
| 104/23/2019-GST | 28-06-2019 | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg. | Download | ||
| 105/24/2019-GST | 28-06-2019 | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. | Download | ||
| 106/25/2019-GST | 29-06-2019 | Refund 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 - reg. | Download | ||
| 107/26/2019-GST | 18-07-2019 | which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). | Download | ||
| 108/27/2019-GST | 18-07-2019 | which 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. | Download | ||
| 109/28/2019- GST | 22-07-2019 | Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. | Download | ||
| 110/29/2019 - GST | 03-10-2019 | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. | Download | ||
| 111/30/2019 - GST | 03-10-2019 | Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. | Download | ||
| 112/31/2019-GST | 03-10-2019 | Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. | Download | ||
| 113/32/2019-GST | 11-10-2019 | Clarification regarding GST rates & classification (goods) Circular-reg. | Download | ||
| 114/33/2019-GST | 11-10-2019 | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. | Download | ||
| 115/34/2019-GST | 11-10-2019 | Clarification on issue of GST on Airport levies. | Download | ||
| 116/35/2019-GST | 11-10-2019 | Levy 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. | Download | ||
| 117/36/2019-GST | 11-10-2019 | Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. | Download | ||
| 118/37/2019-GST | 11-10-2019 | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. | Download | ||
| 119/38/2019-GST | 11-10-2019 | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. | Download | ||
| 120/39/2019- GST | 11-10-2019 | Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). | Download | ||
| 121/40/2019-GST | 11-10-2019 | Clarification related to supply of grant of alcoholic liquor license. | Download | ||
| 122/41/2019- GST | 05-11-2019 | Generation 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. | Download | ||
| 123/42/2019- GST | 11-11-2019 | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. | Download | ||
| 124/43/2019 - GST | 18-11-2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | Download | ||
| 125/44/2019 - GST | 18-11-2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | Download | ||
| 126/45/2019-GST | 22-11-2019 | Clarification 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. | Download | ||
| 127/46/2019-GST | 04-12-2019 | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. | Download | ||
| 128/47/2019 - GST | 23-12-2019 | Generation 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. | Download | ||
| 129/48/2019 - GST | 24-12-2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. | Download | ||
| 130/2019-GST | 31-12-2019 | RCM on renting of motor vehicles. | Download |
2020
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 131/1/2020-GST | 23-01-2020 | Standard Operating Procedure (SOP) to be followed by exporters -reg. | Download | ||
| 132/2/2020 - GST | 18-03-2020 | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. | Download | ||
| 133 03/2020-GST | 23-03-2020 | Seeks 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 | Download | ||
| 134/04/2020-GST | 23-03-2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 | Download | ||
| 135/05/2020 - GST | 31-03-2020 | Circular on Clarification on refund related issues - Reg | Download | ||
| 136/06/2020-GST | 03-04-2020 | Clarification 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 | Download | ||
| 137/07/2020-GST | 13-04-2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg | Download | ||
| 138/08/2020-GST | 06-05-2020 | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. | Download | ||
| 139/09/2020-GST | 10-06-2020 | Clarification on Refund Related Issues. | Download | ||
| 140/10/2020 - GST | 10-06-2020 | Clarification in respect of levy of GST on Director's Remuneration. | Download | ||
| 141/11/2020-GST | 24-06-2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 | Download | ||
| 142/12/2020- GST | 09-10-2020 | Clarification 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 | Download | ||
| 143/13/2020- GST | 10-11-2020 | Provisions relating to Quarterly Return Monthly Payment Scheme | Download | ||
| 144/14/2020-GST | 15-12-2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 | Download |
2021
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 145/01/2021-GST | 11-02-2021 | Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. | Download | ||
| 146/02/2021-GST | 23-02-2021 | Clarification 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. | Download | ||
| 147/03//2021-GST | 12-03-2021 | seeks to clarify certain refund related issues | Download | ||
| 148/04/2021-GST | 18-05-2021 | Seeks 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. | Download | ||
| 149/05/2021-GST | 17-06-2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | Download | ||
| 150/06/2021-GST | 17-06-2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | Download | ||
| 151/07/2021-GST | 17-06-2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) | Download | ||
| 152/08/2021-GST | 17-06-2021 | Clarification 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 | Download | ||
| 153/09/2021-GST | 17-06-2021 | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS | Download | ||
| 154/10/2021-GST | 17-06-2021 | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them | Download | ||
| 155/11/2021-GST | 17-06-2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System | Download | ||
| 156/12/2021-GST | 21-06-2021 | Clarification 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. | Download | ||
| 157/13/2021-GST | 20-07-2021 | Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021. | Download | ||
| 158/14/2021-GST | 06-09-2021 | Clarification 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 | Download | ||
| 159/15/2021-GST | 20-09-2021 | Clarification on doubts related to scope of "Intermediary" | Download | ||
| 160/16/2021-GST | 20-09-2021 | Clarification in respect of certain GST related issues | Download | ||
| Corrigendum 160 | 24-09-2021 | Corrigendum to Circular No. 160/16/2021-GST | Download | ||
| 161/17/2021-GST | 20-09-2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 | Download | ||
| 162/18/2021-GST | 25-09-2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. | Download | ||
| 163/19/2021-GST | 06-10-2021 | Clarification 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. | Download | ||
| 164/20/2021-GST | 06-10-2021 | Clarifications regarding applicable GST rates & exemptions on certain services. | Download | ||
| 165/21/2021 | 17-11-2021 | Clarification 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 | Download | ||
| 166/22/2021 | 17-11-2021 | Circular on Clarification on refund related issues | Download | ||
| 167/23/2021 | 17-12-2021 | GST on service supplied by restaurants through e-commerce operators-reg. | Download | ||
| 168/24/2021 | 30-12-2021 | Mechanism 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. | Download |
2022
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 169/01/2022-GST | 12-03-2022 | 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, 2017 | Download | ||
| 170/02/2022-GST | 06-07-2022 | 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-1 | Download | ||
| 171/03/2022-GST | 06-07-2022 | 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. | Download | ||
| 172/04/2022-GST | 06-07-2022 | Clarification on various issue pertaining to GST | Download | ||
| 173/05/2022-GST | 06-07-2022 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. | Download | ||
| 174/06/2022-GST | 06-07-2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. | Download | ||
| 175/07/2022-GST | 06-07-2022 | Manner of filing refund of unutilized ITC on account of export of electricity. | Download | ||
| 176/08/2022-GST | 06-07-2022 | Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. | Download | ||
| 177/09/2022-GST | 03-08-2022 | Clarifications regarding applicable GST rates & exemptions on certain services | Download | ||
| 178/10/2022-GST | 03-08-2022 | GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law | Download | ||
| 179/11/2022-GST | 03-08-2022 | 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 Chandigarh | Download | ||
| 180/12/2022-GST | 09-09-2022 | Guidelines 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 | Download | ||
| 181/13/2022-GST | 10-11-2022 | Clarification on refund related issues | Download | ||
| 182/14/2022-GST | 10-11-2022 | 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 & 02.09.2022 | Download | ||
| 183/15/2022-GST | 27-12-2022 | 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 2018-19 | Download | ||
| 184/16/2022-GST | 27-12-2022 | 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, 2017 | Download | ||
| 185/17/2022-GST | 27-12-2022 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation | Download | ||
| 186/18/2022-GST | 27-12-2022 | Clarification on various issue pertaining to GST | Download | ||
| 187/19/2022-GST | 27-12-2022 | Clarification 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 | Download | ||
| 188/20/2022-GST | 27-12-2022 | Prescribing manner of filing an application for refund by unregistered persons | Download |
2023
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 189/01/2023-GST | 13-01-2023 | clarification regarding GST rates and classification of certain goods. | Download | ||
| 190/02/2023-GST | 13-01-2023 | clarification regarding GST rates and classification of certain services. | Download | ||
| 191/03/2023 | 27-03-2023 | Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg | Download | ||
| 192/04/2023-GST | 17-07-2023 | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. | Download | ||
| 193/05/2023-GST | 17-07-2023 | 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 the period 01.04.2019 to 31.12.2021 | Download | ||
| 194/06/2023-GST | 17-07-2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction | Download | ||
| 195/07/2023-GST | 17-07-2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period | Download | ||
| 196/08/2023-GST | 17-07-2023 | Clarification on taxability of share capital held in subsidiary company by the parent company | Download | ||
| 197/09/2023-GST | 17-07-2023 | Clarification on refund-related issues | Download | ||
| 198/10/2023-GST | 17-07-2023 | Clarification on issue pertaining to e-invoice | Download | ||
| 199/11/2023-GST | 17-07-2023 | Clarification 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 | Download | ||
| 200/12/2023-GST | 01-08-2023 | clarification 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 | Download | ||
| 201/13/2023-GST | 01-08-2023 | Clarifications regarding applicability of GST on certain services | Download | ||
| 202/14/2023-GST | 27-10-2023 | Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 | Download | ||
| 203/15/2023-GST | 27-10-2023 | Clarification regarding determination of place of supply in various cases | Download | ||
| 204/16/2023-GST | 27-10-2023 | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST | Download | ||
| 205/17/2023-GST | 31-10-2023 | Clarification 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. | Download | ||
| 206/18/2023-GST | 31-10-2023 | Clarifications regarding applicability of GST on certain services. | Download |
2024
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 207/01/2024-GST | 26-06-2024 | Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court | Download | ||
| 208/02/2024-GST | 26-06-2024 | Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. | Download | ||
| 209/03/2024-GST | 26-06-2024 | Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply | Download | ||
| 210/04/2024-GST | 26-06-2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. | Download | ||
| 211/05/2024-GST | 26-06-2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. | Download | ||
| 212/06/2024-GST | 26-06-2024 | Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers | Download | ||
| 213/07/2024-GST | 26-06-2024 | Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees. | Download | ||
| 214/08/2024-GST | 26-06-2024 | Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value | Download | ||
| 215/09/2024-GST | 26-06-2024 | Clarification on taxability of wreck and salvage values in motor insurance claims. | Download | ||
| 216/10/2024-GST | 26-06-2024 | Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 | Download | ||
| 217/11/2024-GST | 26-06-2024 | Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. | Download | ||
| 218/12/2024-GST | 26-06-2024 | Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person. | Download | ||
| 219/13/2024-GST | 26-06-2024 | Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 | Download | ||
| 220/14/2024-GST | 26-06-2024 | Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors | Download | ||
| 221/15/2024-GST | 26-06-2024 | Time of supply on Annuity Payments under HAM Projects | Download | ||
| 222/16/2024-GST | 26-06-2024 | Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment. | Download | ||
| 223/17/2024-GST | 10-07-2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. | Download | ||
| 224/18/2024-GST | 11-07-2024 | Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. | Download | ||
| 225/19/2024-GST | 11-07-2024 | Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. | Download | ||
| 226/20/2024-GST | 11-07-2024 | Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export. | Download | ||
| 227/21/2024-GST | 11-07-2024 | Processing of refund applications filed by Canteen Stores Department (CSD). | Download | ||
| 228/22/2024-GST | 15-07-2024 | Clarifications regarding applicability of GST on certain services -reg. | Download | ||
| 229/23/2024-GST | 15-07-2024 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. | Download | ||
| 230/24/2024-GST | 11-09-2024 | Clarification in respect of advertising services provided to foreign clients. | Download | ||
| 231/25/2024-GST | 11-09-2024 | Clarification on availability of input tax credit in respect of demo vehicles. | Download | ||
| 232/26/2024-GST | 11-09-2024 | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. | Download | ||
| 233/27/2024-GST | 11-09-2024 | Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. | Download | ||
| 234/28/2024-GST | 11-10-2024 | Clarifications regarding applicability of GST on certain services | Download | ||
| 235/29/2024-GST | 11-10-2024 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi | Download | ||
| 236/30/2024-GST | 11-10-2024 | Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings | Download | ||
| 237/31/2024-GST | 15-10-2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. | Download | ||
| Corrigendum 237 | 25-10-2024 | Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 | Download | ||
| 238/32/2024-GST | 15-10-2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. | Download | ||
| 239/33/2024--GST | 04-12-2024 | 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, 2017'–reg. | Download | ||
| 240/34/2024-GST | 31-12-2024 | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform | Download | ||
| 241/35/2024-GST | 31-12-2024 | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract | Download | ||
| 242/36/2024-GST | 31-12-2024 | Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients | Download | ||
| 243/37/2024-GST | 31-12-2024 | Clarification on various issues pertaining to GST treatment of vouchers | Download |
2025
| Circular No. | Date | Subject | Download | Relevance | Remarks |
| 244/01/2025-GST | 28-01-2025 | 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. | Download | ||
| 245/02/2025-GST | 28-01-2025 | Clarifications regarding applicability of GST on certain services. | Download | ||
| 246/03/2025-GST | 30-01-2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C | Download | ||
| 247/04/2025-GST | 14-02-2025 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer. | Download | ||
| 248/05/2025-GST | 27-03-2025 | Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 | Download |
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