CBIC / GST circulars

Every CBIC / GST circular we track, newest first. GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes. Open a record for the captured text and a direct link to the official CBIC / GST document.

385 records since 2017 · latest 24 Jul 2026

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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

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