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The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.

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CGST Circulars


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.