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2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017 |
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CGST Circulars |
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Circular No.
168/24/2021-GST,
Dated
30th
December, 2021 |
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Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. |
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Circular No.
167/23/2021-GST,
Dated
17th
December, 2021 |
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GST on service supplied by restaurants through e-commerce operators – reg. |
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Circular No.
166/22/2021-GST,
Dated
17th
October, 2021 |
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Circular on Clarification on refund related issues. |
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Circular No.
165/21/2021-GST,
Dated
17th
October, 2021 |
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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. |
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Circular No.
164/20/2021-GST,
Dated
06th
October, 2021 |
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Clarifications regarding applicable GST rates & exemptions on certain services. |
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Circular No.
163/19/2021-GST,
Dated
06th
October, 2021 |
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Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. |
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Circular No.
162/18/2021-GST,
Dated
25th
September, 2021 |
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Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. |
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Circular No.
161/17/2021-GST,
Dated
20th
September, 2021 |
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Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017. |
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Circular No.
160/16/2021-GST,
Dated
20th
September, 2021 |
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Clarification in respect of certain GST related issues |
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Corrigendum to Circular No. 160/16/2021-GST,
Dated
24th
September, 2021 |
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Circular No.
159/15/2021-GST,
Dated
20th
September, 2021 |
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Clarification on doubts related to scope of “Intermediary” |
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Circular No.
158/14/2021-GST,
Dated
06th
September, 2021 |
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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. |
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Circular No.
157/13/2021-GST,
Dated
20th
July, 2021 |
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Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021 |
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Circular No.
156/12/2021-GST,
Dated
21st
June, 2021 |
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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. |
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Circular No.
155/05/2021-GST,
Dated
17th
June, 2021 |
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Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System. |
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Circular No.
154/05/2021-GST,
Dated
17th
June, 2021 |
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GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. |
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Circular No.
153/05/2021-GST,
Dated
17th
June, 2021 |
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GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS. |
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Circular No.
152/05/2021-GST,
Dated
17th
June, 2021 |
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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. |
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Circular No.
151/05/2021-GST,
Dated
17th
June, 2021 |
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Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination). |
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Circular No.
150/05/2021-GST,
Dated
17th
June, 2021 |
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Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
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Circular No.
149/05/2021-GST,
Dated
17th
June, 2021 |
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Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
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CBEC
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20/16/34/2019-GST, Dated
24th
May, 2021 |
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Guidelines regarding cancellation of Registration under Rule 22(3) of CGST Rule,2017-Reg. |
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Circular No.
148/04/2021 - GST,
Dated
18th
May, 2021 |
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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. |
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Circular No.
147/03/2021 - GST,
Dated
12th
March, 2021 |
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seeks to clarify certain refund related issues. |
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Circular No.
146/02/2021 - GST,
Dated
23rd
February, 2021 |
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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. |
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Circular No.
145/01/2021 - GST,
Dated
11th
February, 2021 |
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Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. |
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