CBIC / GST circulars 2022

Every CBIC / GST circular issued during 2022, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

20 circulars published in 2022 · latest 24 Jul 2026

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CBIC-GST26 Dec 2022Circular

183/15/2022-GST : 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

CBIC-GST26 Dec 2022Circular

184/16/2022-GST : 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

CBIC-GST26 Dec 2022Circular

185/17/2022-GST : Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

CBIC-GST26 Dec 2022Circular

186/18/2022-GST : Clarification on various issue pertaining to GST

CBIC-GST26 Dec 2022Circular

187/19/2022-GST : 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

CBIC-GST26 Dec 2022Circular

188/20/2022-GST : Prescribing manner of filing an application for refund by unregistered persons

CBIC-GST09 Nov 2022Circular

181/13/2022-GST : Clarification on refund related issues

CBIC-GST09 Nov 2022Circular

182/14/2022-GST : Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

CBIC-GST08 Sept 2022Circular

180/12/2022-GST : 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

CBIC-GST02 Aug 2022Circular

177/09/2022-GST : Clarifications regarding applicable GST rates & exemptions on certain services

CBIC-GST02 Aug 2022Circular

178/10/2022-GST : GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

CBIC-GST02 Aug 2022Circular

179/11/2022-GST : 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

CBIC-GST05 Jul 2022Circular

170/02/2022-GST : 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

CBIC-GST05 Jul 2022Circular

171/03/2022-GST : 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.

CBIC-GST05 Jul 2022Circular

172/04/2022-GST : Clarification on various issue pertaining to GST

CBIC-GST05 Jul 2022Circular

173/05/2022-GST : Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

CBIC-GST05 Jul 2022Circular

174/06/2022-GST : Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

CBIC-GST05 Jul 2022Circular

175/07/2022-GST : Manner of filing refund of unutilized ITC on account of export of electricity.

CBIC-GST05 Jul 2022Circular

176/08/2022-GST : Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

CBIC-GST11 Mar 2022Circular

169/01/2022-GST : Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017