CGST Circulars

Circular No. 188/20/2022-GST, Dated 27^th December, 2022

Prescribing manner of filing an application for refund by unregistered persons.

Circular No. 187/19/2022-GST, Dated 27^th 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 27^th December, 2022

Clarification on various issue pertaining to GST.

Circular No. 185/17/2022-GST, Dated 27^th 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 27^th 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 27^th 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 10^th 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 10^th 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 09^th 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 03^rd 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 03^rd 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 03^rd August, 2022

Clarifications regarding applicable GST rates & exemptions on certain services

Order No. 01/2022-GST, Dated 21^st 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 06^th July, 2022

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

Circular No. 175/07/2022-GST, Dated 06^th July, 2022

Manner of filing refund of unutilized ITC on account of export of electricity.

Circular No. 174/06/2022-GST, Dated 06^th July, 2022

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

Circular No. 173/05/2022-GST, Dated 06^th 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 06^th July, 2022

Clarification on various issue pertaining to GST

Circular No. 171/03/2022-GST, Dated 06^th 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 06^th 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 12^th March, 2022

Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.