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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-GST27 Jun 2019Circular

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

CBIC-GST29 Apr 2019Circular

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

CBIC-GST29 Apr 2019Circular

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.

CBIC-GST22 Apr 2019Circular

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.

CBIC-GST22 Apr 2019Circular

99/18/2019-GST : Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

CBIC-GST04 Apr 2019Circular

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.

CBIC-GST27 Mar 2019Circular

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

CBIC-GST27 Mar 2019Circular

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

CBIC-GST27 Mar 2019Circular

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

CBIC-GST07 Mar 2019Circular

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

CBIC-GST06 Mar 2019Circular

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

CBIC-GST06 Mar 2019Circular

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

CBIC-GST17 Feb 2019Circular

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.

CBIC-GST17 Feb 2019Circular

90/09/2019-GST : Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

CBIC-GST17 Feb 2019Circular

91/10/2019-GST : Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.

CBIC-GST31 Jan 2019Circular

88/07/2019-GST : Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

CBIC-GST01 Jan 2019Circular

87/06/2019-GST : Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.

CBIC-GST31 Dec 2018Circular

82/01/2019- GST : Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

CBIC-GST31 Dec 2018Circular

83/02/2019- GST : Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

CBIC-GST31 Dec 2018Circular

84/03/2019-GST : Clarification on issue of classification of service of printing of pictures covered under 998386.