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CBIC / GST circulars 2021

Every CBIC / GST circular issued during 2021, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

25 circulars published in 2021 · latest 24 Jul 2026

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CBIC-GST29 Dec 2021Circular

168/24/2021 : 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.

CBIC-GST16 Dec 2021Circular

167/23/2021 : GST on service supplied by restaurants through e-commerce operators-reg.

CBIC-GST16 Nov 2021Circular

165/21/2021 : 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

CBIC-GST16 Nov 2021Circular

166/22/2021 : Circular on Clarification on refund related issues

CBIC-GST05 Oct 2021Circular

163/19/2021-GST : 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.

CBIC-GST05 Oct 2021Circular

164/20/2021-GST : Clarifications regarding applicable GST rates & exemptions on certain services.

CBIC-GST24 Sept 2021Circular

162/18/2021-GST : Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

CBIC-GST23 Sept 2021Circular

Corrigendum : Corrigendum to Circular No. 160/16/2021-GST

CBIC-GST19 Sept 2021Circular

159/15/2021-GST : Clarification on doubts related to scope of "Intermediary"

CBIC-GST19 Sept 2021Circular

160/16/2021-GST : Clarification in respect of certain GST related issues

CBIC-GST19 Sept 2021Circular

161/17/2021-GST : Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

CBIC-GST05 Sept 2021Circular

158/14/2021-GST : 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

CBIC-GST19 Jul 2021Circular

157/13/2021-GST : Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.

CBIC-GST20 Jun 2021Circular

156/12/2021-GST : 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.

CBIC-GST16 Jun 2021Circular

149/05/2021-GST : Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

CBIC-GST16 Jun 2021Circular

150/06/2021-GST : Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

CBIC-GST16 Jun 2021Circular

151/07/2021-GST : Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

CBIC-GST16 Jun 2021Circular

152/08/2021-GST : 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

CBIC-GST16 Jun 2021Circular

153/09/2021-GST : GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

CBIC-GST16 Jun 2021Circular

154/10/2021-GST : GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them