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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-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

CBIC-GST16 Jun 2021Circular

155/11/2021-GST : Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

CBIC-GST17 May 2021Circular

148/04/2021-GST : Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

CBIC-GST11 Mar 2021Circular

147/03//2021-GST : seeks to clarify certain refund related issues

CBIC-GST22 Feb 2021Circular

146/02/2021-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-GST10 Feb 2021Circular

145/01/2021-GST : Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.

CBIC-GST14 Dec 2020Circular

144/14/2020-GST : Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

CBIC-GST09 Nov 2020Circular

143/13/2020- GST : Provisions relating to Quarterly Return Monthly Payment Scheme

CBIC-GST08 Oct 2020Circular

142/12/2020- GST : Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020

CBIC-GST23 Jun 2020Circular

141/11/2020-GST : Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

CBIC-GST09 Jun 2020Circular

139/09/2020-GST : Clarification on Refund Related Issues.

CBIC-GST09 Jun 2020Circular

140/10/2020 - GST : Clarification in respect of levy of GST on Director's Remuneration.

CBIC-GST05 May 2020Circular

138/08/2020-GST : Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.