|
|
|
|
|
|
|
2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017 |
|
CGST Circulars |
| |
|
|
Circular No.
188/20/2022-GST,
Dated
27th
December, 2022 |
|
|
Prescribing manner of filing an application for refund by unregistered persons. |
|
|
Circular No.
187/19/2022-GST,
Dated
27th
December, 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. |
|
|
Circular No.
186/18/2022-GST,
Dated
27th
December, 2022 |
|
|
Clarification on various issue pertaining to GST. |
|
|
Circular No.
185/17/2022-GST,
Dated
27th
December, 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. |
|
|
Circular No.
184/16/2022-GST,
Dated
27th
December, 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. |
|
|
Circular No.
183/15/2022-GST,
Dated
27th
December, 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. |
|
|
Circular No.
182/14/2022-GST,
Dated
10th
November, 2022 |
|
|
CBIC has issued certain guidelines for verifying the Transitional Credit in the implementation of the directions of the Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. |
|
|
Circular No.
181/13/2022-GST,
Dated
10th
November, 2022 |
|
|
CBIC has given clarifications on certain issues relating to refund of unutilised input tax credit on account of inverted duty structure while implementing the changes effected through Notification Nos. 14/2022-Central Tax dated 05.07.2022 and 09/2022-Central Tax (Rate) dated 13.07.2022. |
|
|
Circular No.
180/12/2022-GST,
Dated
09th
September, 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 |
|
|
Circular No.
179/11/2022-GST,
Dated
03rd
August, 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 |
|
|
Circular No.
178/10/2022-GST,
Dated
03rd
August, 2022 |
|
|
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
|
|
Circular No.
177/09/2022-GST,
Dated
03rd
August, 2022 |
|
|
Clarifications regarding applicable GST rates & exemptions on certain services |
|
|
Order No. 01/2022-GST,
Dated
21st
July, 2022 |
|
|
Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017. |
|
|
Circular No.
176/08/2022-GST,
Dated
06th
July, 2022 |
|
|
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. |
|
|
Circular No.
175/07/2022-GST,
Dated
06th
July, 2022 |
|
|
Manner of filing refund of unutilized ITC on account of export of electricity. |
|
|
Circular No.
174/06/2022-GST,
Dated
06th
July, 2022 |
|
|
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. |
|
|
Circular No.
173/05/2022-GST,
Dated
06th
July, 2022 |
|
|
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
|
|
Circular No.
172/04/2022-GST,
Dated
06th
July, 2022 |
|
|
Clarification on various issue pertaining to GST |
|
|
Circular No.
171/03/2022-GST,
Dated
06th
July, 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. |
|
|
Circular No.
170/02/2022-GST,
Dated
06th
July, 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 |
|
|
Circular No.
169/01/2022-GST,
Dated
12th
March, 2022 |
|
|
Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. |
|
|
|
|
|
|
|
|
|
|
|
|
