| Sr. No. | Circular No | Date of issue | PDF file | Topic | Commentary |
|---|---|---|---|---|---|
| 162 | 162/18/2021-GST | 25.09.2021 | CIR-162/18/2021-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 | |
| 161 | 161/17/2021-GST | 20.09.2021 | CIR-161/17/2021-GST | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 | |
| 160A | 160/16/2021-GST Corrigendum | 20.09.2021 | CORRI-160/16/2021-GST | Corrigendum | |
| 160 | 160/16/2021-GST | 20.09.2021 | CIR-160/16/2021-GST | Clarification in respect of certain GST related issues | ITC on Debit notes, Refund in case of Nil Export Duty, E-way bill |
| 159 | 159/15/2021-GST | 20.09.2021 | CIR-159/15/2021-GST | Clarification on doubts related to scope of “Intermediary” | |
| 158 | 158/14/2021-GST | 06.09.2021 | CIR-158/14/2021-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 | |
| 157 | 157/13/2021-GST | 20.07.2021 | CIR-157/13/2021-GST | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021 | |
| 156 | 156/12/2021-GST | 21.06.2021 | CIR-156/12/2021-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 | |
| 155 | 155/11/2021-GST | 17.06.2021 | CIR-155/11/2021-GST | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System | |
| 154 | 154/10/2021-GST | 17.06.2021 | CIR-154/10/2021-GST | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them | |
| 153 | 153/09/2021-GST | 17.06.2021 | CIR-153/09/2021-GST | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS | |
| 152 | 152/08/2021-GST | 17.06.2021 | CIR-152/08/2021-GST | 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 | |
| 151 | 151/07/2021-GST | 17.06.2021 | CIR-151/07/2021-GST | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) | |
| 150 | 150/06/2021-GST | 17.06.2021 | CIR-150/06/2021-GST | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) | |
| 149 | 149/05/2021-GST | 17.06.2021 | CIR-149/05/2021-GST | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools | |
| 148 | 148/04/2021-GST | 18.05.2021 | CIR-148/04/2021-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. | |
| 147 | 147/02/2021-GST | 12.03.2021 | CIR-147/02/2021-GST | Seeks to clarify certain refund related issues | |
| 146 | 146/02/2021-GST | 23.02.2021 | CIR-146/02/2021-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. | |
| 145 | 145/01/2021-GST | 11.02.2021 | CIR-145/01/2021-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 –regarding | |
| 144 | 144/14/2020-GST | 15.12.2020 | CIR-144/14/2020-GST | Waiver from recording of UIN on the invoices for the months of April 2020 to March2021-regarding | |
| 143 | 143/13/2020-GST | 10.11.2020 | CIR-143/13/2020-GST | Provisions relating to Quarterly Return Monthly Payment Scheme | QRMP System |
| 142 | 142/12/2020-GST | 09.10.2020 | CIR-142/12/2020-GST | 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 | |
| 141 | 141/11/2020-GST | 10.06.2020 | CIR-141/11/2020-GST | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 | Interest calculation |
| 140 | 140/10/2020-GST | 10.06.2020 | CIR-140/10/2020-GST | Clarification in respect of levy of GST on Director’s Remuneration | |
| 139 | 139/9/2020-GST | 10.06.2020 | CIR-139/9/2020-GST | Clarification on refund related issues | Invoices not available in 2A |
| 138 | 138/8/2020-GST | 06.05.2020 | CIR-138/8/2020-GST | Seeks 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 |
| 137 | 137/7/2020-GST | 13.04.2020 | CIR-137/7/2020-GST | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg | Corona Virus (COVID-19) relief measures, advance received, advance refunded |
| 136 | 136/6/2020-GST | 03.04.2020 | CIR-136/6/2020-GST | Waiver of Late fee, interest, extenstion of due dates of various returns, forms, applications and Rule 36(4) relaxations | |
| 135 | 135/5/2020-GST | 31.03.2020 | CIR-135/5/2020-GST | Circular on Clarification on refund related issues - Reg | Refund for multiple years in single file allowed |
| 134 | 134/4/2020-GST | 23.03.2020 | CIR-134/4/2020-GST | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 | |
| 133 | 133/3/2020-GST | 23.03.2020 | CIR-133/3/2020-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 | |
| 132 | 132/2/2020-GST | 18.03.2020 | CIR-132/2/2020-GST | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. | |
| 131 | 131/1/2020-GST | 23.01.2020 | CIR-131/1/2020-GST | Standard Operating Procedure (SOP) to be followed by exporters– regarding | |
| 130 | 130/49/2019-GST | 31.12.2019 | CIR-130/49/2019-GST | RCM on renting of motor vehicles | |
| 129 | 129/48/2019-GST | 24.12.2019 | CIR-129/48/2019-GST | Standard Operating Procedure to be followed in case of non-filers of returns – reg. | |
| 128 | 128/47/2019-GST | 23.12.2019 | CIR-128/47/2019-GST | 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. | |
| 127 | 127/46/2019-GST | 04.12.2019 | CIR-127/46/2019-GST | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. | |
| 126 | 126/45/2019-GST | 22.11.2019 | CIR-126/45/2019-GST | 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 | |
| 125 | 125/44/2019-GST | 18.11.2019 | CIR-125/44/2019-GST | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | |
| 124 | 124/43/2019-GST | 18.11.2019 | CIR-124/43/2019-GST | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | |
| 123 | 123/42/2019-GST | 11.11.2019 | CIR-123/42/2019-GST | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. | |
| 122 | 122/41/2019-GST | 05.11.2019 | CIR-122/41/2019-GST | 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. | |
| 121 | 121/40/2019-GST | 11.10.2019 | CIR-121/40/2019-GST | Clarification related to supply of grant of alcoholic liquor license. | |
| 120 | 120/39/2019-GST | 11.10.2019 | CIR-120/39/2019-GST | Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). | |
| 119 | 119/38/2019-GST | 11.10.2019 | CIR-119/38/2019-GST | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. | |
| 118 | 118/37/2019-GST | 11.10.2019 | CIR-118/37/2019-GST | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. | |
| 117 | 117/36/2019-GST | 11.10.2019 | CIR-117/36/2019-GST | Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. | |
| 116 | 116/35/2019-GST | 11.10.2019 | CIR-116/35/2019-GST | 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. | |
| 115 | 115/34/2019-GST | 11.10.2019 | CIR-115/34/2019-GST | Clarification on issue of GST on Airport levies. | |
| 114 | 114/33/2019-GST | 11.10.2019 | CIR-114/33/2019-GST | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. | |
| 113 | 113/32/2019-GST | 11.10.2019 | CIR-113/32/2019-GST | Clarification regarding GST rates & classification (goods) | |
| 112 | 112/31/2019-GST | 03.10.2019 | CIR-112/31/2019-GST | Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019 | |
| 111 | 111/30/2019-GST | 03.10.2019 | CIR-111/30/2019-GST | Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum | |
| 110 | 110/29/2019-GST | 03.10.2019 | CIR-110/29/2019-GST | Seeks 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 | |
| 109 | 109/28/2019-GST | 22.07.2019 | CIR-109/28/2019-GST | Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. | |
| 108 | 108/27/2019-GST | 18.07.2019 | CIR-108/27/2019-GST | Clarification 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. | |
| 107 | 107/26/2019-GST | 18.07.2019 | CIR-107/26/2019-GST | clarification 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 |
| 106 | 106/25/2019-GST | 29.06.2019 | CIR-106/25/2019-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 | |
| 105 | 105/24/2019-GST | 28.06.2019 | CIR-105/24/2019-GST | Clarification 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 |
| 104 | 104/23/2019-GST | 28.06.2019 | CIR-104/23/2019-GST | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. | |
| 103 | 103/22/2019-GST | 28.06.2019 | CIR-103/22/2019-GST | Clarification regarding determination of place of supply in certain cases – reg. | |
| 102 | 102/21/2019-GST | 28.06.2019 | CIR-102/21/2019-GST | Clarification regarding applicability of GST on additional / penal interest – reg. | |
| 101 | 101/20/2019-GST | 30.04.2019 | CIR-101/20/2019-GST | 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. | |
| 100 | 100/19/2019-GST | 30.04.2019 | CIR-100/19/2019-GST | GST Applicability on Seed Certification Tags | |
| 99 | 99/18/2019-GST | 23.04.2019 | CIR-99/18/2019-GST | Clarification 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 | |
| 98 | 98/17/2019-GST | 23.04.2019 | CIR-98/17/2019-GST | Clarification over manner of utilisation of ITC under various heads (Rule 88A) | |
| 97 | 97/16/2019-GST | 05.04.2019 | CIR-97/16/2019-GST | Procedure for adoption of Composition Scheme by service providers under CGST Rate N/N 02/2019 | |
| 96 | 96/15/2019-GST | 28.03.2019 | CIR-96/15/2019-GST | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. | |
| 95 | 95/14/2019-GST | 28.03.2019 | CIR-95/14/2019-GST | Seeks to clarify verification for grant of new registration in case of cancellation of earlier registration due to non filing of returns | |
| 94 | 94/13/2019-GST | 28.03.2019 | CIR-94/13/2019-GST | Refund related issues in case of inverted duty structure | |
| 93 | 93/12/2019-GST | 08.03.2019 | CIR-93/12/2019-GST | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding | |
| 92 | 92/11/2019-GST | 07.03.2019 | CIR-92/11/2019-GST | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | |
| 91 | 91/10/2019-GST | 18.02.2019 | CIR-91/10/2019-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 | |
| 90 | 90/09/2019-GST | 18.02.2019 | CIR-90/09/2019-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. | Invoicing Rules |
| 89 | 89/08/2019-GST | 18.02.2019 | CIR-89/08/2019-GST | 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. | |
| 88 | 88/07/2019-GST | 01.02.2019 | CIR-88/07/2019-GST | 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). | |
| 87 | 87/06/2019-GST | 02.01.2019 | CIR-87/06/2019-GST | Clarification on amendment of Section 140(1) under CGST Amendment Act 2018 | |
| 86 | 86/05/2019-GST | 01.01.2019 | CIR-86/05/2019-GST | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company | |
| 85 | 85/04/2019-GST | 01.01.2019 | CIR-85/04/2019-GST | Clarification on GST rate applicable on supply of food and beverage services by educational institution | |
| 84 | 84/03/2019-GST | 01.01.2019 | CIR-84/03/2019-GST | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) | |
| 83 | 83/02/2019-GST | 01.01.2019 | CIR-83/02/2019-GST | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) | |
| 82 | 82/01/2019-GST | 01.01.2019 | CIR-82/01/2019-GST | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) | |
| 81 | 81/55/2018-GST | 31.12.2018 | CIR-81/55/2018-GST | seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. | |
| 80 | 80/54/2018-GST | 31.12.2018 | CIR-80/54/2018-GST | Clarification regarding GST rates & classification (goods) | |
| 79 | 79/53/2018-GST | 31.12.2018 | CIR-79/53/2018-GST | Clarification on refund related issues | |
| 78 | 78/52/2018-GST | 31.12.2018 | CIR-78/52/2018-GST | Clarification on export of services under GST | |
| 77 | 77/51/2018-GST | 31.12.2018 | CIR-77/51/2018-GST | Denial of composition option by tax authorities and effective date thereof | |
| 76A | 76/50/2018-GST-Corrigendum | 07.03.2019 | Corrigendum-CIR-76/50/2018 | TCS under Income Tax not to be part of value of supply | |
| 76 | 76/50/2018-GST | 31.12.2018 | CIR-76/50/2018-GST | 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 | |
| 75 | 75/49/2018-GST | 27.12.2018 | CIR-75/49/2018-GST | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture | |
| 74 | 74/48/2018-GST | 05.11.2018 | CIR-74/48/2018-GST | Circular clarifying collection of tax at source by Tea Board of India. | |
| 73 | 73/47/2018-GST | 05.11.2018 | CIR-73/47/2018-GST | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent | |
| 72 | 72/46/2018-GST | 26.10.2018 | CIR-72/46/2018-GST | Circular to clarify the procedure in respect of return of time expired drugs or medicines | |
| 71 | 71/45/2018-GST | 26.10.2018 | CIR-71/45/2018-GST | Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor | |
| 70 | 70/44/2018-GST | 26.10.2018 | CIR-70/44/2018-GST | Clarification on certain issues related to refund | |
| 69 | 69/43/2018-GST | 26.10.2018 | CIR-69/43/2018-GST | Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 | |
| 68 | 68/42/2018-GST | 05.10.2018 | CIR-68/42/2018-GST | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | |
| 67 | 67/41/2018-GST | 28.09.2018 | CIR-67/41/2018-GST | 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 | |
| 66 | 66/40/2018-GST | 26.09.2018 | CIR-66/40/2018-GST | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts | |
| 65 | 65/39/2018-GST | 14.09.2018 | CIR-65/39/2018-GST | Guidelines for Deductions and Deposits of TDS by the DDO under GST | |
| 64 | 64/38/2018-GST | 14.09.2018 | CIR-64/38/2018-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 | |
| 63 | 63/37/2018-GST | 14.09.2018 | CIR-63/37/2018-GST | Clarification regarding processing of refund claims filed by UIN entitles | |
| 62 | 62/36/2018-GST | 12.09.2018 | CIR-62/36/2018-GST | Levy of GST on Priority Sector Lending Certificate | |
| 61 | 61/35/2018-GST | 04.09.2018 | CIR-61/35/2018-GST | E-way bill in case of storing of goods in godown of transporter. | |
| 60 | 60/34/2018-GST | 04.09.2018 | CIR-60/34/2018-GST | Processing of refund applications filed by Canteen Stores Department (CSD) | |
| 59 | 59/33/2018-GST | 04.09.2018 | CIR-59/33/2018-GST | Clarification on refund related issues | Format for statement of invoices of eligible ITC provided |
| 58 | 58/32/2018-GST | 04.09.2018 | CIR-58/32/2018-GST | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit | |
| 57 | 57/31/2018-GST | 04.09.2018 | CIR-57/31/2018-GST | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act | |
| 56 | 56/30/2018-GST | 24.08.2018 | CIR-56/30/2018-GST | Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics | |
| 55 | 55/29/2018-GST | 09.08.2018 | CIR-55/29/2018-GST | Taxability of services provided by Industrial Training Institutes (ITI) | |
| 54 | 54/28/2018-GST | 09.08.2018 | CIR-54/28/2018-GST | Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate | |
| 53 | 53/27/2018-GST | 09.08.2018 | CIR-53/27/2018-GST | Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products | |
| 52 | 52/26/2018-GST | 09.08.2018 | CIR-52/26/2018-GST | Clarification 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 |
| 51 | 51/25/2018-GST | 31.07.2018 | CIR-51/25/2018-GST | Regarding Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) | |
| 50 | 50/24/2018-GST | 31.07.2018 | CIR-50/24/2018-GST | Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 along with its corrigendum | |
| 49 | 49/23/2018-GST | 21.06.2018 | CIR-49/23/2018-GST | Modifications 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 | |
| 48 | 48/22/2018-GST | 14.06.2018 | CIR-48/22/2018-GST | Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers | |
| 47 | 47/21/2018-GST | 08.06.2018 | CIR-47/21/2018-GST | Clarifications of certain issues under GST | |
| 46 | 46/20/2018-GST | 06.06.2018 | CIR-46/20/2018-GST | Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips | |
| 45 | 45/19/2018-GST | 30.05.2018 | CIR-45/19/2018-CGST | Clarifications on issues of refund | |
| 44 | 44/18/2018-GST | 02.05.2018 | CIR-44/18/2018-CGST | Issue related to taxability of ‘tenancy rights’ under GST | |
| 43 | 43/17/2018-GST | 13.04.2018 | CIR-43/17/2018-GST | Queries regarding processing of refund applications for UIN agencies | |
| 42 | 42/16/2018-GST | 13.04.2018 | CIR-42/16/2018-GST | Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit | |
| 41 | 41/15/2018-GST | 13.04.2018 | CIR-41/15/2018-GST | Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances | |
| 40 | 40/14/2018-GST | 06.04.218 | CIR-40/14/2018-GST | Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports | |
| 39 | 39/13/2018-GST | 03.04.2018 | CIR-39/13/2018-GST | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal | |
| 38 | 38/12/2018-GST | 26.03.2018 | CIR-38/12/2018-GST | Clarification on issues related to Job Work | Various queries resolved on Job Work Issues |
| 37 | 37/11/2018-GST | 15.03.2018 | CIR-37/11/2018-GST | Clarifications on exports related refund issues | |
| 36 | 36/10/2018-GST | 13.03.2018 | CIR-36/10/2018-GST | Processing of refund applications for UIN entities | |
| 35 | 35/09/2018-GST | 05.03.2018 | CIR-35/09/2018-GST | Joint 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 | |
| 34 | 34/08/2018-GST | 01.03.2018 | CIR-34/08/2018-GST | Clarification regarding GST in respect of various services | |
| 33 | 33/07/2018-GST | 23.02.2018 | CIR-33/07/2018-GST | 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-re | Transition credits not allowed for Disputed and Blocked Credits |
| 32 | 32/06/2018-GST | 12.02.2018 | CIR-32/06/2018-GST | Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting | |
| 31 | 31/05/2018-GST | 09.02.2018 | CIR-31/05/2018-GST | 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 | |
| 30 | 30/4/2018-GST | 25.01.2018 | CIR-30/4/2018 | Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 | |
| 29 | 29/3/2018-GST | 25.01.2018 | CIR-29/3/2018 | Clarification 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 | |
| 28 | 28/2/2018-GST | 08.01.2018 | CIR-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) |
| 27 | 27/1/2018-GST | 04.01.2018 | CIR-27/1/2018 | Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc | |
| 26 | 26/2017 | 29.12.2017 | CIR-26/2017 | Filing of returns under GST | |
| 25 | 25/2017 | 21.12.2017 | CIR-25/2017 | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling | |
| 24 | 24/2017 | 21.12.2017 | CIR-24/2017 | Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger | |
| 23 | 23/2017 | 21.12.2017 | CIR-23/2017 | 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. | |
| 22 | 22/2017 | 21.12.2017 | CIR-22/2017 | Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries | |
| 21 | 21/2017 | 22.11.2017 | CIR-21/2017 | Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- | |
| 20 | 20/2017 | 22.11.2017 | CIR-20/2017 | Issue related to classification and GST rate on Terracotta idols | |
| 19 | 19/2017 | 20.11.2017 | CIR-19/2017 | Clarification on taxability of custom milling of paddy | |
| 18 | 18/2017 | 16.11.2017 | CIR-18/2017 | Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics | |
| 17 | 17/2017 | 15.11.2017 | CIR-17/2017 | Manual filing and processing of refund claims in respect of zero-rated supplies. | |
| 16 | 16/2017 | 15.11.2017 | CIR-16/2017 | Clarifications regarding applicability of GST and availability of ITC in respect of certain services. | Agricultural Produce, Aircraft engines, General Insurance Policies |
| 15 | 15/2017 | 06.11.2017 | CIR-15/2017 | 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 | |
| 14 | 14/2017 | 06.11.2017 | CIR-14/2017 | Procedure regarding procurement of supplies of goods from DTA by EOU/EHTP Unit /STP Unit/BTP Unit | Deemed Exports Form A and Form B to be submitted as per circular |
| 13 | 13/2017 | 27.10.2017 | CGST-Cir-13/2017 | Clarification on Unstitched Salwar Suits | |
| 12 | 12/2017 | 26.10.2017 | CIR-12/2017 | Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] | |
| 11 | 11/2017 | 20.10.2017 | CIR-11/2017 | Clarification on taxability of Prinitng Contracts | |
| 10 | 10/2017 | 18.10.2017 | CIR-10/2017 | Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis | |
| 9 | 9/2017 | 18.10.2017 | CIR-9/2017 | Officer authorized for enrolling or rejecting application for GST Practitioner | |
| 8 | 8/2017 | 04.10.2017 | CIR-8/2017 | Issues 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 |
| 7 | 7/2017 | 01.09.2017 | CG-CIR-7/2017 | Reconciliation of GSTR-1, GSTR-2 with Form GSTR-3B | Circular issued for system based reconciliation for officers of GST |
| 6 | 6/2017 | 27.08.2017 | CG-CIR-6/2017 | Issues related to classification and GST rate on lottery tickets | |
| 5 | 5/2017 | 11.08.2017 | CG-CIR-5/2017 | Issues related to furnishing of bond/Letter of undertaking for exports | Clarifications provided for eligibility criteria to submit Letter of undertaking instead of Bond |
| 4 | 4/2017 | 07.07.2017 | CG-CIR-4/2017 | Issues related to furnishing of bond/Letter of undertaking for exports | Clarifications provided on various issues in relation to Bond and LUTs for exports without payment of tax |
| 3 | 3/2017 | 05.07.2017 | CG-CIR-3/2017 | Assigning of duties to Proper Officers | Duties in respect to provisions other than registration and composition levy. |
| 2 | 2/2017 | 04.07.2017 | CG-CIR-2/2017 | Issues related to furnishing of bond/Letter of undertaking for exports | Clarifications provided on various issues in relation to Bond and LUTs for exports |
| 1 | 1/2017 | 26.06.2017 | CG-CIR-1/2017 | Assigning of duties to Proper Officers | Duties in relation to registration and composition levy are assigned to officers |
