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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70/44/2018 -GST : Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

71/45/2018-GST : Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

72/46/2018-GST : Circular to clarify the procedure in respect of return of time expired drugs or medicines

68/42/2018-GST : Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

67/41/2018-GST : Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg

66/40/2018-GST : GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

63/37/2018 - GST : Clarification regarding processing of refund claims filed by UIN entitles

64/38/2018-GST : Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding

65/39/2018-GST : Guidelines for Deductions and Deposits of TDS by the DDO under GST

62/36/2018-GST : Levy of GST on Priority Sector Lending Certificate-reg.

57/31/2018-GST : Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

58/32/2018-GST : Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

59/33/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

60/34/2018-GST : Processing of refund applications filed by Canteen Stores Department (CSD).

61/35/2018-GST : E-way bill in case of storing of goods in godown of transporter.

Corrigendum : Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding

56/30/2018-GST : Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.

55/29/2018- GST : Taxability of services provided by Industrial Training Institutes (ITI) .

52/26/2018-GST : Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

53/27/2018-GST : Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products

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CBIC / GST circulars

CBIC / GST circulars results

Older

70/44/2018 -GST : Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

71/45/2018-GST : Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

72/46/2018-GST : Circular to clarify the procedure in respect of return of time expired drugs or medicines

68/42/2018-GST : Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

67/41/2018-GST : Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg

66/40/2018-GST : GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

63/37/2018 - GST : Clarification regarding processing of refund claims filed by UIN entitles

64/38/2018-GST : Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding

65/39/2018-GST : Guidelines for Deductions and Deposits of TDS by the DDO under GST

62/36/2018-GST : Levy of GST on Priority Sector Lending Certificate-reg.

57/31/2018-GST : Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

58/32/2018-GST : Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

59/33/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

60/34/2018-GST : Processing of refund applications filed by Canteen Stores Department (CSD).

61/35/2018-GST : E-way bill in case of storing of goods in godown of transporter.

Corrigendum : Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding

56/30/2018-GST : Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.

55/29/2018- GST : Taxability of services provided by Industrial Training Institutes (ITI) .

52/26/2018-GST : Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

53/27/2018-GST : Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products

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