Complied AIComplied AI

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 24 Jul 2026

Older

CBIC-GST16 Jul 2023Circular

195/07/2023-GST : Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

CBIC-GST16 Jul 2023Circular

196/08/2023-GST : Clarification on taxability of share capital held in subsidiary company by the parent company

CBIC-GST16 Jul 2023Circular

197/09/2023-GST : Clarification on refund-related issues

CBIC-GST16 Jul 2023Circular

198/10/2023-GST : Clarification on issue pertaining to e-invoice

CBIC-GST16 Jul 2023Circular

199/11/2023-GST : Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

CBIC-GST29 Jun 2023Circular

18/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

CBIC-GST14 Jun 2023Circular

17/2023 : Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode

CBIC-GST06 Jun 2023Circular

15/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

CBIC-GST06 Jun 2023Circular

16/2023 : Implementation of Honourable Supreme Court direction in judgement dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to pre-import condition

CBIC-GST02 Jun 2023Circular

14/2023 : Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru- reg.

CBIC-GST30 May 2023Circular

13/2023 : Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups.

CBIC-GST23 May 2023Circular

12/2023 : Foreign Trade Policy 2023.

CBIC-GST16 May 2023Circular

11/2023 : Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders (Notification No.32/2023-Customs dated 26.04.2023).

CBIC-GST10 Apr 2023Circular

10/2023 : Online filing of AEO-LO application

CBIC-GST29 Mar 2023Circular

09/2023 : Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023

CBIC-GST26 Mar 2023Circular

191/03/2023 : Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg

CBIC-GST12 Mar 2023Circular

08/2023 : Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017 - reg

CBIC-GST06 Mar 2023Circular

07/2023 : Boarding functions – Improving transparency using boarding Jacket fitted with Body Worn Camera (BWC) having video/audio recording facility by Boarding Officer - reg.

CBIC-GST28 Feb 2023Circular

06/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022- Reg.

CBIC-GST20 Feb 2023Circular

04/2023 : Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of Ex-bond Bill of Entry/Shipping Bill in Form A -reg.