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Sr. No.Circular NoDate of issuePDF fileTopicCommentary
140140/10/2020-GST10.06.2020CIR-140/10/2020-GSTClarification in respect of levy of GST on Director’s Remuneration
139139/9/2020-GST10.06.2020CIR-139/9/2020-GSTClarification on refund related issuesInvoices not available in 2A
138138/8/2020-GST06.05.2020CIR-138/8/2020-GSTSeeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.Corona Virus (COVID-19) relief measures
IRP/IP, Merchant Exporter, Job workers
137137/7/2020-GST13.04.2020CIR-137/7/2020-GSTCircular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - RegCorona Virus (COVID-19) relief measures, advance received, advance refunded
136136/6/2020-GST03.04.2020CIR-136/6/2020-GSTWaiver of Late fee, interest, extenstion of due dates of various returns, forms, applications and Rule 36(4) relaxations
135135/5/2020-GST31.03.2020CIR-135/5/2020-GSTCircular on Clarification on refund related issues - RegRefund for multiple years in single file allowed
134134/4/2020-GST23.03.2020CIR-134/4/2020-GSTSeeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
133133/3/2020-GST23.03.2020CIR-133/3/2020-GSTSeeks 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
132132/2/2020-GST18.03.2020CIR-132/2/2020-GSTTo issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
131131/1/2020-GST23.01.2020CIR-131/1/2020-GSTStandard Operating Procedure (SOP) to be followed by exporters– regarding
130130/49/2019-GST31.12.2019CIR-130/49/2019-GSTRCM on renting of motor vehicles
129129/48/2019-GST24.12.2019CIR-129/48/2019-GSTStandard Operating Procedure to be followed in case of non-filers of returns – reg.
128128/47/2019-GST23.12.2019CIR-128/47/2019-GSTGeneration 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.
127127/46/2019-GST04.12.2019CIR-127/46/2019-GSTseeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126126/45/2019-GST22.11.2019CIR-126/45/2019-GSTClarification 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
125125/44/2019-GST18.11.2019CIR-125/44/2019-GSTSeeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
124124/43/2019-GST18.11.2019CIR-124/43/2019-GSTSeeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
123123/42/2019-GST11.11.2019CIR-123/42/2019-GSTSeeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122122/41/2019-GST05.11.2019CIR-122/41/2019-GSTGeneration 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.
121121/40/2019-GST11.10.2019CIR-121/40/2019-GSTClarification related to supply of grant of alcoholic liquor license.
120120/39/2019-GST11.10.2019CIR-120/39/2019-GSTClarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119119/38/2019-GST11.10.2019CIR-119/38/2019-GSTClarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118118/37/2019-GST11.10.2019CIR-118/37/2019-GSTClarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
117117/36/2019-GST11.10.2019CIR-117/36/2019-GSTClarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116116/35/2019-GST11.10.2019CIR-116/35/2019-GSTLevy 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.
115115/34/2019-GST11.10.2019CIR-115/34/2019-GSTClarification on issue of GST on Airport levies.
114114/33/2019-GST11.10.2019CIR-114/33/2019-GSTClarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113113/32/2019-GST11.10.2019CIR-113/32/2019-GSTClarification regarding GST rates & classification (goods)
112112/31/2019-GST03.10.2019CIR-112/31/2019-GSTSeeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019
111111/30/2019-GST03.10.2019CIR-111/30/2019-GSTProcedure to claim refund in FORM GST RFD-01 subsequent to favourable order in
appeal or any other forum
110110/29/2019-GST03.10.2019CIR-110/29/2019-GSTSeeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed
109109/28/2019-GST22.07.2019CIR-109/28/2019-GSTClarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108108/27/2019-GST18.07.2019CIR-108/27/2019-GSTClarification on issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
107107/26/2019-GST18.07.2019CIR-107/26/2019-GSTclarification on various doubts related to supply of Information Technology enabled Services (ITeS services).This circular withdrawn ab initio through Circular
127/46/2019-GST dated 04/12/2019
106106/25/2019-GST29.06.2019CIR-106/25/2019-GSTRefund 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
105105/24/2019-GST28.06.2019CIR-105/24/2019-GSTClarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.This circular withdrawn ab initio through Circular no. 112/31/2019-GST dated 3/10/2019
104104/23/2019-GST28.06.2019CIR-104/23/2019-GSTProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103103/22/2019-GST28.06.2019CIR-103/22/2019-GSTClarification regarding determination of place of supply in certain cases – reg.
102102/21/2019-GST28.06.2019CIR-102/21/2019-GSTClarification regarding applicability of GST on additional / penal interest – reg.
101101/20/2019-GST30.04.2019CIR-101/20/2019-GSTGST 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.
100100/19/2019-GST30.04.2019CIR-100/19/2019-GSTGST Applicability on Seed Certification Tags
9999/18/2019-GST23.04.2019CIR-99/18/2019-GSTClarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019
9898/17/2019-GST23.04.2019CIR-98/17/2019-GSTClarification over manner of utilisation of ITC under various heads (Rule 88A)
9797/16/2019-GST05.04.2019CIR-97/16/2019-GSTProcedure for adoption of Composition Scheme by service providers under CGST Rate N/N 02/2019
9696/15/2019-GST28.03.2019CIR-96/15/2019-GSTSeeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
9595/14/2019-GST28.03.2019CIR-95/14/2019-GSTSeeks to clarify verification for grant of new registration in case of cancellation of earlier registration due to non filing of returns
9494/13/2019-GST28.03.2019CIR-94/13/2019-GSTRefund related issues in case of inverted duty structure
9393/12/2019-GST08.03.2019CIR-93/12/2019-GSTSeeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
9292/11/2019-GST07.03.2019CIR-92/11/2019-GSTCircular clarifying various doubts related to treatment of sales promotion scheme under GST
9191/10/2019-GST18.02.2019CIR-91/10/2019-GSTSeeks 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
9090/09/2019-GST18.02.2019CIR-90/09/2019-GSTSeeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.Invoicing Rules
8989/08/2019-GST18.02.2019CIR-89/08/2019-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.
8888/07/2019-GST01.02.2019CIR-88/07/2019-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).
8787/06/2019-GST02.01.2019CIR-87/06/2019-GSTClarification on amendment of Section 140(1) under CGST Amendment Act 2018
8686/05/2019-GST01.01.2019CIR-86/05/2019-GSTGST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
8585/04/2019-GST01.01.2019CIR-85/04/2019-GSTClarification on GST rate applicable on supply of food and beverage services by educational institution
8484/03/2019-GST01.01.2019CIR-84/03/2019-GSTApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
8383/02/2019-GST01.01.2019CIR-83/02/2019-GSTApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
8282/01/2019-GST01.01.2019CIR-82/01/2019-GSTApplicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
8181/55/2018-GST31.12.2018CIR-81/55/2018-GSTseeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
8080/54/2018-GST31.12.2018CIR-80/54/2018-GSTClarification regarding GST rates & classification (goods)
7979/53/2018-GST31.12.2018CIR-79/53/2018-GSTClarification on refund related issues
7878/52/2018-GST31.12.2018CIR-78/52/2018-GSTClarification on export of services under GST
7777/51/2018-GST31.12.2018CIR-77/51/2018-GSTDenial of composition option by tax authorities and effective date thereof
76A76/50/2018-GST-Corrigendum07.03.2019Corrigendum-CIR-76/50/2018 TCS under Income Tax not to be part of value of supply
7676/50/2018-GST31.12.2018CIR-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
7575/49/2018-GST27.12.2018CIR-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
7474/48/2018-GST05.11.2018CIR-74/48/2018-GSTCircular clarifying collection of tax at source by Tea Board of India.
7373/47/2018-GST05.11.2018CIR-73/47/2018-GSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent
7272/46/2018-GST26.10.2018CIR-72/46/2018-GSTCircular to clarify the procedure in respect of return of time expired drugs or medicines
7171/45/2018-GST26.10.2018CIR-71/45/2018-GSTClarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
7070/44/2018-GST26.10.2018CIR-70/44/2018-GSTClarification on certain issues related to refund
6969/43/2018-GST26.10.2018CIR-69/43/2018-GSTStandard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
6868/42/2018-GST05.10.2018CIR-68/42/2018-GSTNotifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
6767/41/2018-GST28.09.2018CIR-67/41/2018-GSTModification 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
6666/40/2018-GST26.09.2018CIR-66/40/2018-GSTGST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
6565/39/2018-GST14.09.2018CIR-65/39/2018-GSTGuidelines for Deductions and Deposits of TDS by the DDO under GST
6464/38/2018-GST14.09.2018CIR-64/38/2018-GSTModification 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
6363/37/2018-GST14.09.2018CIR-63/37/2018-GSTClarification regarding processing of refund claims filed by UIN entitles
6262/36/2018-GST12.09.2018CIR-62/36/2018-GSTLevy of GST on Priority Sector Lending Certificate
6161/35/2018-GST04.09.2018CIR-61/35/2018-GSTE-way bill in case of storing of goods in godown of transporter.
6060/34/2018-GST04.09.2018CIR-60/34/2018-GSTProcessing of refund applications filed by Canteen Stores Department (CSD)
5959/33/2018-GST04.09.2018CIR-59/33/2018-GSTClarification on refund related issuesFormat for statement of invoices of eligible ITC provided
5858/32/2018-GST04.09.2018CIR-58/32/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit
5757/31/2018-GST04.09.2018CIR-57/31/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act
5656/30/2018-GST24.08.2018CIR-56/30/2018-GSTClarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
5555/29/2018-GST09.08.2018CIR-55/29/2018-GSTTaxability of services provided by Industrial Training Institutes (ITI)
5454/28/2018-GST09.08.2018CIR-54/28/2018-GSTClassification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate
5353/27/2018-GST09.08.2018CIR-53/27/2018-GSTClarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products
5252/26/2018-GST09.08.2018CIR-52/26/2018-GSTClarification regarding applicability of GST rates on various goods and services.Fortified Toned Milk, Refined beet and cane sugar, Tamarind Kernel Powder (Modified & Un Modified form), Drinking water, Plasma products, Wipes using spun lace non-woven fabric, Real Zari Kasab (Thread), Marine Engine, Quilt and comforter, Bus body building as supply of motor vehicle or job work, Disc Brake Pad
5151/25/2018-GST31.07.2018CIR-51/25/2018-GSTRegarding Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
5050/24/2018-GST31.07.2018CIR-50/24/2018-GSTWithdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 along with its corrigendum
4949/23/2018-GST21.06.2018CIR-49/23/2018-GSTModifications to 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 No. 41/15/2018-GST dated 13.04.2018
4848/22/2018-GST14.06.2018CIR-48/22/2018-GSTCirculars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
4747/21/2018-GST08.06.2018CIR-47/21/2018-GSTClarifications of certain issues under GST
4646/20/2018-GST06.06.2018CIR-46/20/2018-GSTApplicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips
4545/19/2018-GST30.05.2018CIR-45/19/2018-CGSTClarifications on issues of refund
4444/18/2018-GST02.05.2018CIR-44/18/2018-CGSTIssue related to taxability of ‘tenancy rights’ under GST
4343/17/2018-GST13.04.2018CIR-43/17/2018-GSTQueries regarding processing of refund applications for UIN agencies
4242/16/2018-GST13.04.2018CIR-42/16/2018-GSTClarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit
4141/15/2018-GST13.04.2018CIR-41/15/2018-GSTProcedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
4040/14/2018-GST06.04.218CIR-40/14/2018-GSTClarification on issues related to furnishing of Bond/Letter of Undertaking for exports
3939/13/2018-GST03.04.2018CIR-39/13/2018-GSTSetting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal
3838/12/2018-GST26.03.2018CIR-38/12/2018-GSTClarification on issues related to Job WorkVarious queries resolved on Job Work Issues
3737/11/2018-GST15.03.2018CIR-37/11/2018-GSTClarifications on exports related refund issues
3636/10/2018-GST13.03.2018CIR-36/10/2018-GSTProcessing of refund applications for UIN entities
3535/09/2018-GST05.03.2018CIR-35/09/2018-GSTJoint Venture -taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV
3434/08/2018-GST01.03.2018CIR-34/08/2018-GSTClarification regarding GST in respect of various services
3333/07/2018-GST23.02.2018CIR-33/07/2018-GSTDirections 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-reTransition credits not allowed for Disputed and Blocked Credits
3232/06/2018-GST12.02.2018CIR-32/06/2018-GSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting
3131/05/2018-GST09.02.2018CIR-31/05/2018-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
3030/4/2018-GST25.01.2018CIR-30/4/2018Clarification on supplies made to the Indian Railways classifiable under any chapter, other
than Chapter 86
2929/3/2018-GST25.01.2018CIR-29/3/2018Clarification regarding 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
2828/2/2018-GST08.01.2018CIR-28/2/2018
Also refer Corrigendum >>
Clarifications regarding GST on College Hostel Mess Fees
(This circular must be read with its 'Corrigendum' issued on 18.01.2018 >> Corrigendum-CIR-28/2/2018)
2727/1/2018-GST04.01.2018CIR-27/1/2018Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc
2626/201729.12.2017CIR-26/2017Filing of returns under GST
2525/201721.12.2017CIR-25/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
2424/201721.12.2017CIR-24/2017Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
2323/201721.12.2017CIR-23/2017Issues 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.
2222/201721.12.2017CIR-22/2017Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
2121/201722.11.2017CIR-21/2017Clarification on Inter-state movement of rigs, tools and spares, and all goods
on wheels [like cranes]-
2020/201722.11.2017CIR-20/2017Issue related to classification and GST rate on Terracotta idols
1919/201720.11.2017CIR-19/2017Clarification on taxability of custom milling of paddy
1818/201716.11.2017CIR-18/2017Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
1717/201715.11.2017CIR-17/2017Manual filing and processing of refund claims in respect of zero-rated supplies.
1616/201715.11.2017CIR-16/2017Clarifications regarding applicability of GST and availability of ITC in respect of certain services.Agricultural Produce, Aircraft engines, General Insurance Policies
1515/201706.11.2017CIR-15/2017Due 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
1414/201706.11.2017CIR-14/2017Procedure regarding procurement of supplies of goods from DTA by EOU/EHTP Unit /STP Unit/BTP UnitDeemed Exports
Form A and Form B to be submitted as per circular
1313/201727.10.2017CGST-Cir-13/2017Clarification on Unstitched Salwar Suits
1212/201726.10.2017CIR-12/2017Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
1111/201720.10.2017CIR-11/2017Clarification on taxability of Prinitng Contracts
1010/201718.10.2017CIR-10/2017Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis
99/201718.10.2017CIR-9/2017Officer authorized for enrolling or rejecting application for GST Practitioner
88/201704.10.2017CIR-8/2017Issues related to furnishing of bond/Letter of undertaking for exports
(CIR No. 2/2017, 4/2017, 5/2017 rescinded from 04.10.2017)
Clarifications provided for eligibility criteria to submit Letter of undertaking instead of Bond
77/201701.09.2017CG-CIR-7/2017Reconciliation of GSTR-1, GSTR-2 with Form GSTR-3BCircular issued for system based reconciliation for officers of GST
66/201727.08.2017CG-CIR-6/2017Issues related to classification and GST rate on lottery tickets
55/201711.08.2017CG-CIR-5/2017Issues related to furnishing of bond/Letter of undertaking for exportsClarifications provided for eligibility criteria to submit Letter of undertaking instead of Bond
44/201707.07.2017CG-CIR-4/2017Issues related to furnishing of bond/Letter of undertaking for exportsClarifications provided on various issues in relation to Bond and LUTs for exports without payment of tax
33/201705.07.2017CG-CIR-3/2017Assigning of duties to Proper OfficersDuties in respect to provisions other than registration and composition levy.
22/201704.07.2017CG-CIR-2/2017Issues related to furnishing of bond/Letter of undertaking for exportsClarifications provided on various issues in relation to Bond and LUTs for exports
11/201726.06.2017CG-CIR-1/2017Assigning of duties to Proper OfficersDuties in relation to registration and composition levy are assigned to officers