CBIC / GST circulars 2023

Every CBIC / GST circular issued during 2023, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

46 circulars published in 2023 · latest 03 Sept 2026

CBIC / GST circulars 2023

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28/2023 : Allowing advance assessment of Courier Shipping Bills- Reg

27/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg

205/17/2023-GST : Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

206/18/2023-GST : Clarifications regarding applicability of GST on certain services.

202/14/2023-GST : Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

203/15/2023-GST : Clarification regarding determination of place of supply in various cases

204/16/2023-GST : Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

26/2023 : Revised All Industry Rates of Duty Drawback.

25/2023 : Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad

23/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products-reg.

24/2023 : Implementation of Section 16 4 of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg.

22/2023 : Circular No. 22/2023-Customs- Implementation of Ex-Bond Shipping Bill in ICES 1.5

21/2023 : Norms for posting of officers and benchmark performance criteria while granting exemption from payment of Cost Recovery Charges (CRC) at Air Freight Stations.

20/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg.

19/2023 : Expansion of automatic LEO facility in ECCS- Reg.

200/12/2023-GST : clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

201/13/2023-GST : Clarifications regarding applicability of GST on certain services

192/04/2023-GST : Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

193/05/2023-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 the period 01.04.2019 to 31.12.2021

194/06/2023-GST : Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

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CBIC / GST circulars 2023

CBIC / GST circulars 2023 results

Older

28/2023 : Allowing advance assessment of Courier Shipping Bills- Reg

27/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg

205/17/2023-GST : Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

206/18/2023-GST : Clarifications regarding applicability of GST on certain services.

202/14/2023-GST : Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

203/15/2023-GST : Clarification regarding determination of place of supply in various cases

204/16/2023-GST : Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

26/2023 : Revised All Industry Rates of Duty Drawback.

25/2023 : Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad

23/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products-reg.

24/2023 : Implementation of Section 16 4 of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg.

22/2023 : Circular No. 22/2023-Customs- Implementation of Ex-Bond Shipping Bill in ICES 1.5

21/2023 : Norms for posting of officers and benchmark performance criteria while granting exemption from payment of Cost Recovery Charges (CRC) at Air Freight Stations.

20/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg.

19/2023 : Expansion of automatic LEO facility in ECCS- Reg.

200/12/2023-GST : clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

201/13/2023-GST : Clarifications regarding applicability of GST on certain services

192/04/2023-GST : Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

193/05/2023-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 the period 01.04.2019 to 31.12.2021

194/06/2023-GST : Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

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