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Sr.NoCircular Number - DateFile NumberDetails
101/2017 ; 26-06-2017F. No. 349/75/2017-GSTProper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg
202/2017 ; 04-07-2017F. No. 349/82/2017-GSTIssues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
303/2017; 05-07-2017F. No. 349/75/2017-GSTProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
404/2017 ; 07-07-2017F. No. 349/82/2017-GSTReagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
505/2017 ; 11-08-2017F. No. 349/82/2017-GSTCircular on Bond/LUT in case of exports without payment of integrated tax
606/2017 ; 27-08-2017F. No. 354/149/2017-TRUCGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
707/2017 ; 01-09-2017F. No. 349/164/2017/-GSTSystem based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
808/2017; 04-10-2017F. No. 349/74/2017-GST (Pt.) Vol.-IIClarification on issues related to furnishing of Bond/LUT for exports
909/2017F. No. 345/114/2017-GSTExtension of date for filing option for composition scheme
1009/2017CBEC - 20/16/03/2017-GSTClarification on movement of goods on approval basis
1111/2017F. No. 354/263/2017-TRU Clarification on taxability of printing contracts
1212/2017F.No.354/117/2017-TRU (Pt-III)Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
1313/2017 F. No. 354/129/2017-TRU Clarification of classification of cut pieces of fabric under GST
14Order-05/2017-GSTF. No. 349/58/2017-GST Extension of time limit for intimation of details of stock in FORM GST CMP-03
15F. No. 349/58/2017-GST F. No. 349/58/2017-GSTExtension of time limit for submitting application in FORM GST REG-26
16Order-07/2017-GSTF. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
17Order-08/2017-GSTF. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
1814/2017 Dt 06-11-2017F. No. 349/21/2016 GSTProcedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
1915/2017 Dt 06-11-2017F.No. 349/164/2017-GSTDue 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
20Order-09/2017-GST 15-11-2017F. No. 349/58/2017-GSTSeeks to extend the due date for submitting FORM GST TRAN-1
21Order-10/2017-GST 15-11-2017 F. No. 349/58/2017-GST Seeks to extend the due date for revision of FORM GST TRAN-1
2216/2017 15-11-2017 F.No. 354/173/2017-TRU Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
2317/2017 15-11-2017 F. No. 349/169/2017-GST Manual filing and processing of refund claims in respect of zero-rated supplies .
2418/2017 16-11-2017F. No. 354/320/2017-TRU-Pt.1Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
2519/2017 20-11-2017F. No. 354/263/2017- TRUClarification on taxability of custom milling of paddy.
2620/2017 22-11-2017F. No. 354/320/2017- TRU(Pt)GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
2721/2017 22-11-2017F. No. 354/320/2017- TRU(Pt)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].
2822/2017 21-12-2017F. No. 349/58/2017-GSTClarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
2923/2017 21-12-2017F. No. 349/58/2017-GSTIssues 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
3024/2017 21-12-2017F. No. 349/58/2017-GSTManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
3125/2017 21-12-2017F. No. 349/58/2017-GSTManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
3226/2017 29-12-2017F. No. 349/164/2017-GSTFiling of returns under GST
3327/2017 04-01-2018F. No. 354/107/2017-TRU Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
3428/2018 - 08-01-2018F. No. 354/03/2018Clarifications regarding GST on College Hostel Mess Fees
3529/2018 25-01-2018F. No. 354/1/2018-TRU)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.
3630/2018 - 25-01-2018F. No. 354/1/2018-TRU)GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
3731/2018 09-02-2018F. No. 349/75/2017-GSTProper 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.
3832/2018 12-02-2018F. No. 354/17/2018-TRUClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
3933/2018 23-02-2018F. No. 267/67/2017-CX.8 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..
4034/2018 01-03-2018F. No. 354/17/2018-TRUClarification regarding GST in respect of certain services.
4135/2018 05-03-2018F. No. B-1/20/2016-TRU 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
4236/2018 13-03-2018F. No. 349/48/2017-GST Processing of refund application for UIN entities
4337/2018 15-03-2018F. No. 349/47/2017-GST Clarifications on exports related refund issues
4438/2018 26-03-2018F. No. 20/16/03/2017-GSTClarifications on issues related to Job Work
4539/2018 03-04-2018F. No. 267/7/2018-CX.8Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
4640/2018 06-04-2018 F. No. 349/82/2017-GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
4741/2018 13-04-2018 CBEC-20/16/03/2017-GST clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
4842/2018 13-04-2018CBEC-20/16/03/2017-GST clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
4943/2018 13-04-2018F. No. 349/48/2017-GST clarifying the issues arising in refund to UIN.
5044/2018 02-05-201802-05-2018Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
51Circular_No.4530-05-2018
F.No. /20/16/4/2018-GST		Clarification on refund related issues
52Circular_No.4606-06-2018
F.No. 354/149/2017–TRU		Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
53Circular_No.4708-06-2018
F.No. CBEC- 20/16/03/2017-GST		Clarifications of certain issues under GST
5448/2018 14-06-2018F.No. CBEC/20/16/03/2017-GSTCirculars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
5549/201821-06-2018
F. No. CBEC/20/16/03/2017-GST 		Seeks to modify Circular No. 41/15/2018-GST
5650/201831-07-2018
F. No. 354/03/2018-TRU		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.
5751/201831-07-2018
F. No. 354/220/2018 - TRU		Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
5852/201809-08-2018
F.No.354/255/2018-TRU (Part-2)		Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
5953/201809-08-2018
F.No.354/255/2018-TRU (Part-2)		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
6054/201809-08-2018
F.No.354/255/2018-TRU (Part-2)		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.
6155/201810-08-2018
F. No. 354/159/2018- TRU		Taxability of services provided by Industrial Training Institutes (ITI) .
6256/201824-08-2018
F.No.354/290/2018-TRU		Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
6357/2018 dated 04-09-2018CBEC-20/16/4/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act.
6458/2018 dated 04-09-2018CBEC-20/16/4/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
6559/2018 dated 04-09-2018F. No. 349/21/2016-GSTClarification on refund related issues.
6660/2018 dated 04-09-2018CBEC-20/16/10/2018-GST (CBEC)Processing of refund applications filed by Canteen Stores Department (CSD).
6761/2018 dated 04-09-2018CBEC-20/13/01/2018-GSTE-way bill in case of storing of goods in godown of transporter.
6862/2018F. No. 354/124/2018-TRU Levy of GST on Priority Sector Lending Certificate-reg.
6963/2018F. No. 349/48/2017-GST Clarification regarding processing of refund claims filed by UIN entitles
7064/2018CBEC/20/16/03/2017-GST 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
7165/2018F.No.S.31011/11/2018-ST-I-DoRGuidelines for Deductions and Deposits of TDS by the DDO under GST
7266/2018 26-09-2018F. No. 354/314/2017-TRU GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
7367/2018 28-09-2018F.No.S.31011/11/2018-ST-I-DoR 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
74 68 05-10-2018F. No. 354/360/2018-TRU Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
7569/2018 dated 26-10-2018F. No. 20/16/04/2018-GSTCircular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
7670/2018 dated 26-10-2018F. No. 20/16/04/2018-GST Clarification on certain issues related to refund
7771/2018 dated 26-10-2018F. No. 20/16/04/2018-GST Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
78 72/2018 dated 26-10-2018F. No. 349/94/2018-GST Circular to clarify the procedure in respect of return of time expired drugs or medicines
7973/2018 05-11-2018Circular No. 73/47/2018-GSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
8074/2018 05-11-2018Circular No. 74/48/2018-GSTCircular clarifying collection of tax at source by Tea Board of India.
81Circular No. 75/49/2018-GSTCircular No. 75/49/2018-GSTGuidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
8276/2018Circular No. 76/50/2018-GSTClarification 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
8377/2018Circular No. 77/51/2018-GST dated 31-12-2018Denial of composition option by tax authorities and effective date thereof
8478/2018Circular No. 78/52/2018-GST dated 31-12-2018Clarification on export of services under GST
8579/2018Circular No. 79/53/2018-GST Dated 31-12-2018Clarification on refund related issues
8680/2018Circular No. 80/54/2018-GST Dated 31-12-2018Clarification regarding GST rates & classification (goods)
8781/2018Circular No. 81/55/2018-GST Dated 31-12-2018seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
8882/2019F. No. 354/ 428/2018- TRU 01-01-2019Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
8983/2019F. No. 354/ 428/2018- TRU Dated 01-01-2019Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
9084/2019F. No. 354/ 428/2018- TRU Dated 01-01-2019Clarification on issue of classification of service of printing of pictures covered under 998386.
9185/2019F. No. 354/ 428/2018- TRU Dated 01-01-2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution.
9286/2019F. No. 354/ 428/2018- TRU Dated 01-01-2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
9387/2019F. No. 267/80/2018-CX.8 Dated 02-01-2019 Central Goods and Services Tax (Amendment) Act, 2018-
Clarification regarding section 140(1) of the CGST Act, 2017-reg.
94Order No. 2/2018 - Central TaxF. No. 20/06/16/2018-GST Dated 31-12-2018Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
95Order No. 3/2018 - Central TaxF. No. 20/06/16/2018-GST Dated 31-12-2018 Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
96Order No. 4/2018 - Central TaxF. No. 20/06/16/2018-GST Dated 31-12-2018 Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019.
9788/2019 01-02-2019F. No. CBEC-20/16/04/2018 - GSTSeeks 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).
9889/2019 18-02-2019F. No. CBEC-20/16/04/2018 - GSTSeeks 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.
9990/2019 18-02-2019F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
10091/2019 18-02-2019 F. No. CBEC-20/16/04/2018 - GST 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.
10192/2019 07-03-2019 F. No. CBEC-20/16/04/2018 - GSTSeeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
10293/2019 08-03-2019F. No. 354/124/2018-TRU Seeks to clarify verification for grant of new registration.
10394/2019 28-03-2019F. No. 20/16/04/2018 – GST Seeks to clarify certain refund related issues under GST.
10495/2019 28-03-2019F. No. 20/16/04/2018 – GST Seeks to clarify verification for grant of new registration.
10596/2019 28-03-2019F. No. 20/16/04/2018 – GST Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
10697/2019 - 05-04-2019F. No. 20/16/04/2018 – GSTCircular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
10798/2019 23-04-2019F. No. CBEC-20/16/04/2018 – GSTSeeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
10899/2019 23-04-2019F. No. CBEC–20/16/04/2018 – GSTSeeks 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.
109100/2019 30-04-2019F. No. 354/27/2019- TRU GST Applicability on Seed Certification Tags.
110101/2019 30-04-2019F. No. 354/27/2019- TRUGST 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.
111102/2019 28-06-2019F. No. CBEC- 20/16/04/2018 – GSTClarification regarding applicability of GST on additional / penal interest – reg.
112103/2019 28-06-2019F. No. CBEC- 20/16/04/2018 – GSTClarification regarding determination of place of supply in certain cases – reg.
113104/2019 28-06-2019F. No. CBEC-20/16/04/2018-GST Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
114105/2019 28-06-2019F. No. CBEC-20/16/04/2018-GSTClarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
115106/2019 29-06-2019F. No. CBEC-20/16/04/2018-GST 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.
116107/2019 18-07-2019F. No. CBEC-20/06/03/2019-GSTwhich seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
117108/2019 18-07-2019F. No. CBEC-20/06/03/2019-GSTwhich 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.
118109/2019 22-07-2019F. No. 332/04/2017- TRU Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
119110/2019 03-10-2019F.No. CBEC – 20/06/03/2019 – GSTSeeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
120111/2019 03-10-2019F.No. CBEC – 20/06/03/2019 – GST Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
121112/2019 03-10-2019F.No. CBEC – 20/06/03/2019 – GST Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
122113/2019 11-10-2019F.No.354/131/2019-TRU Clarification regarding GST rates & classification (goods) Circular–reg.
123114/2019 11-10-2019F.No. 354/136/2019-TRU Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
124115/2019 11-10-2019F.No. 354/136/2019-TRUClarification on issue of GST on Airport levies.
125116/2019 11-10-2019F.No. 354/136/2019-TRULevy 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.
126117/2019 11-10-2019F.No. 354/136/2019-TRU Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
127118/2019 11-10-2019 F.No. 354/136/2019-TRU Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
128119/2019 11-10-2019F.No. 354/136/2019-TRU Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
129120/2019 11-10-2019 F.No. 354/136/2019-TRU Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
130121/2019 11-10-2019 F.No. 354/136/2019-TRU Clarification related to supply of grant of alcoholic liquor license.
131122/2019GST/INV/DIN/01/2019-20Generation 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.
132123/2019 11-11-2019F.No. CBEC - 20/06/14/2019 - GSTSeeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
133Order No.8/2019 - Central Tax 14-11-2019Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020
134124/2019 18-11-2019F.No. CBEC - 20/16/04/18 - GST Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
135125/2019 18-11-2019 F.No. CBEC - 20/16/04/18 - GST Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
136126/2019 22-11-2019F.No. 354/150/2019-TRUClarification 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.
137127/2019 04-12-2019F. No. CBEC – 20/06/03/2019 – GSTseeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
138128/2019 23-12-2019F. No. GST/INV/ DIN/01/2019-20Generation 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.
139129/2019 24-12-2019F. No. CBEC-20/06/04/2019-GST Standard Operating Procedure to be followed in case of non-filers of returns – reg.
140130/2019 31-12-2019F. No. 354/189/2019-TRU RCM on renting of motor vehicles.
141131/1/2020 - 23-01-2020F. No. CBEC-20/16/07/2020-GSTStandard Operating Procedure (SOP) to be followed by exporters -reg.
142132/2/2020 - 18-03-2020F. No. CBEC-20/16/15/2018-GST To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
143133/03/2020 - 23-03-2020 F. No. CBEC-20/16/13/2019-GST 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
144134/04/2020 -23-03-2020F. No. CBEC-20/16/12/2020-GST Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
145135/05/2020 - 31-03-2020F. No. CBEC-20/01/06/2019-GST Circular on Clarification on refund related issues - Reg
146136/06/2020 - 03-04-2020F. No. CBEC-20/06/04-2020-GSTClarification 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
147137/07/2020 - 13-04-2020 F. No. CBEC-20/06/04-2020 -GST Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
148138/08/2020 - 06-05-2020 CBEC-20/06/04-2020 -GST Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
149139/09/2020 10-06-2020 CBEC-20/06/03-2020 -GST Clarification on Refund Related Issues.
150140/10/2020 10-06-2020CBEC-20/10/05-2020 -GST Clarification in respect of levy of GST on Director’s Remuneration.
151141/11/2020 10-06-2020 CBEC-20/06/04-2020 -GSTClarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
152142/12/2020, 09-10-2020CBIC-20/06/14-2020 -GSTClarification 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
153143/13/2020,10-11-2020CBEC-20/01/08/2020 -GSTprovisions relating to Quarterly Return Monthly Payment Scheme
154145/01/2021-GST,11-02-2021CBEC-20/06/01/2021-GST Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
155146/02/2021-GST,CBEC-20/16/38/2020-GSTCBEC-20/16/38/2020-GST 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.
156147/02/2021-GST dated 12-03-2021CBEC-20/23/03/2020-GSTseeks to clarify certain refund related issues
157148/04/2021-GST dated 18-05-2021CBEC-20/06/04/2020-GST 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.
158149/05/2021-GST dated 17-06-2021CBIC-190354/36/2021-TRU Section-CBECClarification regarding applicability of GST on supply of food in Anganwadis and Schools.
159150/05/2021-GST dated 17-06-2021CBIC-190354/36/2021-TRU Section-CBEC Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
160151/05/2021-GST dated 17-06-2021CBIC-190354/36/2021-TRU Section-CBECClarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
161152/05/2021-GST dated 17-06-2021CBIC-190354/36/2021-TRU Section-CBECClarification 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
162153/05/2021-GST dated 17-06-2021CBIC-190354/36/2021-TRU Section-CBEC GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
163154/05/2021-GST dated 17-06-2021CBIC-190354/36/2021-TRU Section-CBECGST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
164155/05/2021-GST dated 17-06-2021 CBIC-190354/36/2021-TRU Section-CBECClarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
165156/12/2021-GST dated 21-06-2021CBEC-20/16/38/2020 -GST 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.
166157/13/2021-GST dated 20-07-2021CBIC-20006/10/2021 Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
167158/14/2021-GST dated 06-09-2021CBIC-20006/17/2021-GST 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
168159/15/2021-GST dated 20-09-2021CBIC-20001/8/2021-GST Clarification on doubts related to scope of “Intermediary”
169160/16/2021-GST dated 20-09-2021 CBIC-20001/8/2021–GST Clarification in respect of certain GST related issues || Corrigendum
170161/17/2021-GST dated 20-09-2021CBIC-20001/8/2021–GST Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
171162/18/2021-GST dated 25-09-2021CBIC-20001/8/2021-GST Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
172163/19/2021-GST dated 06-10-2021 190354/206/2021-TRU 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.
173164/2020/2021-GST dated 06-10-2021CBIC-190354/207/2021-TO (TRU-II)-CBEC Clarifications regarding applicable GST rates & exemptions on certain services.
174165/21/2021-GST dated 17-11-2021CBEC-20/16/38/2020 -GST 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
175166/22/2021-GST dated 17-11-2021 CBIC-20021/4/2021-GST Circular on Clarification on refund related issues
176167/23/2021 Dated 17-Dec-2021GST on service supplied by restaurants through e-commerce operators-reg.
177168/24/202130-Dec-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.
178169/01/2022-GST12-Mar-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
179170/02/2022-GST06-Jul-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
180171/03/2022-GST06-Jul-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.
181172/04/2022-GST06-Jul-2022Clarification on various issue pertaining to GST
182173/05/2022-GST06-Jul-2022 Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
183174/06/2022-GST06-Jul-2022Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
184175/07/2022-GST06-Jul-2022 Manner of filing refund of unutilized ITC on account of export of electricity.
185176/08/2022-GST06-Jul-2022Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
186177/09/2022-GST03-Aug-2022Clarifications regarding applicable GST rates & exemptions on certain services
187178/10/2022-GST03-Aug-2022GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
188179/11/2022-GST03-Aug-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