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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Corrigendum : Corrigendum to Circular No. 45/19/2018-GST

Corrigendum : Corrigendum to Circular No. 102/21/2019-GST

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

106/25/2019-GST : Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.

102/21/2019-GST : Clarification regarding applicability of GST on additional / penal interest-reg

103/22/2019-GST : Clarification regarding determination of place of supply in certain cases-reg.

104/23/2019-GST : Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

105/24/2019-GST : Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

100/19/2019-GST : GST Applicability on Seed Certification Tags.

101/20/2019-GST : GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

98/17/2019-GST : Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

97/16/2019-GST : Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

94/13/2019-GST : Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

95/14/2019-GST : Seeks to clarify verification for grant of new registration.

96/15/2019-GST : Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.

93/12/2019-GST : Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding

92/11/2019-GST : Circular clarifying various doubts related to treatment of sales promotion scheme under GST

Corrigendum : Corrigendum to Circular No. 76/50/2018-GST

89/08/2019-GST : Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.

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CBIC / GST circulars

CBIC / GST circulars results

Older

Corrigendum : Corrigendum to Circular No. 45/19/2018-GST

Corrigendum : Corrigendum to Circular No. 102/21/2019-GST

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

106/25/2019-GST : Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.

102/21/2019-GST : Clarification regarding applicability of GST on additional / penal interest-reg

103/22/2019-GST : Clarification regarding determination of place of supply in certain cases-reg.

104/23/2019-GST : Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

105/24/2019-GST : Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

100/19/2019-GST : GST Applicability on Seed Certification Tags.

101/20/2019-GST : GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

98/17/2019-GST : Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

97/16/2019-GST : Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

94/13/2019-GST : Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

95/14/2019-GST : Seeks to clarify verification for grant of new registration.

96/15/2019-GST : Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.

93/12/2019-GST : Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding

92/11/2019-GST : Circular clarifying various doubts related to treatment of sales promotion scheme under GST

Corrigendum : Corrigendum to Circular No. 76/50/2018-GST

89/08/2019-GST : Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.

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