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

CGST Circulars

Circular No. 253/10/2025 – GST, Dated 01^st October, 2025

The CBIC has withdrawn Circular No. 212/6/2024-GST dated 26^th June 2024, which prescribed procedures for providing evidence of compliance under Section 15(3)(b)(ii) of the CGST Act. Consequently, taxpayers are no longer required to follow the earlier procedure.

Circular No. 252/09/2025 -GST, Dated 23^th September, 2025

The CBIC has clarified that for communications sent through its eOffice application, the system-generated “Issue number” (which can now be verified online at [verifydocument.cbic.gov.in](https://verifydocument.cbic.gov.in)) will itself be treated as the Document Identification Number (DIN). Hence, quoting a separate DIN is no longer required for such eOffice communications. However, DIN will continue to be mandatory for all other communications not sent through eOffice public option or not bearing a verifiable Reference Number (RFN) from the GST portal.

Circular No. 251/08/2025-GST, Dated 12^th September, 2025

Circular 251/08/2025-GST clarifies tax treatment under GST of secondary or post-sale discounts offered by manufacturers to dealers/distributors. The clarification is in respect of ITC on Financial/Commercial Credit Notes, Post-Sale Discounts as Consideration for Dealer’s Supply to End Customer, Post-Sale Discounts as Consideration for Promotional Services.

Circular No. 250/07/2025-GST, Dated 24^th June, 2025

This circular clarifies the mechanism for review, revision, and appeal in respect of Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) appointed for adjudicating SCNs issued by DGGI. It confirms that the jurisdictional Principal/Commissioner of Central Tax, under whom the CAA is posted, shall act as the Reviewing Authority, Revisional Authority, and also represent the department in appeals. Appeals against such orders will lie before the Commissioner (Appeals) having jurisdiction over that Commissionerate.

Circular No. 249/06/2025-GST, Dated 09^th June, 2025

CBIC had mandated quoting of Document Identification Number (DIN) on all communications with taxpayers (Circulars No. 122/41/2019-GST & 128/47/2019-GST) for transparency and accountability. Documents generated via the GST common portal automatically include a Reference Number (RFN). RFN is electronically verifiable on the GST portal and contains key details like date, document type, and issuing office. This prevents duplication of identifiers (DIN and RFN) on the same communication. Earlier circulars mandating DIN (Circular Nos. 122/41/2019-GST and 128/47/2019-GST) are modified to this extent.

Circular No. 248/05/2025-GST, Dated 27^th March, 2025

The insertion of Section 128A in the CGST Act, 2017 and Rule 164 has been inserted with effective from November 1, 2024. Circular No. 238/32/2024-GST (dated October 15, 2024) was issued to clarify implementation.

Circular No. 247/04/2025-GST, Dated 14^th February, 2025

Classified under HS 0904, attracts 5% GST, but dried pepper supplied by an agriculturist is exempt from GST. Salt & spice popcorn: 5% GST (if unpackaged), 12% GST (if packaged).Caramel popcorn: 18% GST (classified as sugar confectionery). Fly Ash AAC Blocks 50%, classified under HS 6815, attracting 12% GST. Notification No. 03/2023-Compensation Cess (Rate) dated 26.07.2023, the 22% Compensation Cess applies to all utility vehicles with engine >1500cc, length >4000mm.

Circular No. 246/03/2025-GST, Dated 30^th January, 2025

A specific clarification about the applicability of late fees on delayed filing of FORM GSTR-9C.The late fee will be calculated from the due date of furnishing the annual return until the date when both the return and the reconciliation statement are submitted. The late fee already paid for the delayed filing of FORM GSTR-9C for the specified financial years shall not be refunded

Circular No. 245/02/2025-GST, Dated 28^th January, 2025

(a) GST not liable on penal charges levied by Regulated Entities ( RE);
(b) GST exemption to RBI regulated Payment Aggregators (PAs) limited to payment settlement function only.
(c ) renting of immovable property for persons under composition levy , GST on certain support services provided by an electricity transmission or distribution utility and GST on services supplied by Goethe Institute/Max Mueller Bhawans is regularized on ‘as is where is’ basis, for the period specified.
(d) Delhi Development Authority cannot be treated as local authority under GST law.
(e ) Services provided by facility management agency to MCD, Delhi HQ for upkeep of facility is liable to GST.

Circular No. 244/01/2025-GST, Dated 28^th January, 2025

The GST Council has regularized the payment of GST on co-insurance premiums apportioned by the lead insurer to co-insurers and on ceding/reinsurance commissions deducted from reinsurance premiums paid by insurers to reinsurers.