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.

393 records since 2017 · latest 03 Sept 2026

CBIC / GST circulars

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125/44/2019 - GST : Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

123/42/2019- GST : Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

122/41/2019- GST : Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

113/32/2019-GST : Clarification regarding GST rates & classification (goods) Circular-reg.

114/33/2019-GST : Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

115/34/2019-GST : Clarification on issue of GST on Airport levies.

116/35/2019-GST : Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

117/36/2019-GST : Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

118/37/2019-GST : Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

119/38/2019-GST : Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

120/39/2019- GST : Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

121/40/2019-GST : Clarification related to supply of grant of alcoholic liquor license.

110/29/2019 - GST : Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

111/30/2019 - GST : Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

112/31/2019-GST : Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

Corrigendum : Corrigendum to Circular No. 63/37/2018-GST

Corrigendum : Corrigendum to Circular No. 97/16/2019-GST

109/28/2019- GST : Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

107/26/2019-GST : which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

108/27/2019-GST : which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

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CBIC / GST circulars

CBIC / GST circulars results

Older

125/44/2019 - GST : Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

123/42/2019- GST : Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

122/41/2019- GST : Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

113/32/2019-GST : Clarification regarding GST rates & classification (goods) Circular-reg.

114/33/2019-GST : Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

115/34/2019-GST : Clarification on issue of GST on Airport levies.

116/35/2019-GST : Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

117/36/2019-GST : Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

118/37/2019-GST : Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

119/38/2019-GST : Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

120/39/2019- GST : Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

121/40/2019-GST : Clarification related to supply of grant of alcoholic liquor license.

110/29/2019 - GST : Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

111/30/2019 - GST : Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

112/31/2019-GST : Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

Corrigendum : Corrigendum to Circular No. 63/37/2018-GST

Corrigendum : Corrigendum to Circular No. 97/16/2019-GST

109/28/2019- GST : Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

107/26/2019-GST : which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

108/27/2019-GST : which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

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