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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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.

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.

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).

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

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

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

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

85/04/2019-GST : Clarification on GST rate applicable on supply of food and beverage services by educational institution.

86/05/2019-GST : GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

77/51/2018-GST : Denial of composition option by tax authorities and effective date thereof

78/52/2018-GST : Clarification on export of services under GST

79/53/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

80/54 /2018-GST : Clarification regarding GST rates & classification (goods)

81/55/2018-GST : seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

75/49/2018-GST : Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture

73/47/2018-GST : Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

74/48/2018-GST : Circular clarifying collection of tax at source by Tea Board of India.

Corrigendum : Corrigendum to Circular No. 57/31/2018-GST

69/43/2018-GST : Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

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CBIC / GST circulars

CBIC / GST circulars results

Older

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.

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.

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).

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

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

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

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

85/04/2019-GST : Clarification on GST rate applicable on supply of food and beverage services by educational institution.

86/05/2019-GST : GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

77/51/2018-GST : Denial of composition option by tax authorities and effective date thereof

78/52/2018-GST : Clarification on export of services under GST

79/53/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

80/54 /2018-GST : Clarification regarding GST rates & classification (goods)

81/55/2018-GST : seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

75/49/2018-GST : Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture

73/47/2018-GST : Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

74/48/2018-GST : Circular clarifying collection of tax at source by Tea Board of India.

Corrigendum : Corrigendum to Circular No. 57/31/2018-GST

69/43/2018-GST : Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

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