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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22/2023 : Circular No. 22/2023-Customs- Implementation of Ex-Bond Shipping Bill in ICES 1.5

21/2023 : Norms for posting of officers and benchmark performance criteria while granting exemption from payment of Cost Recovery Charges (CRC) at Air Freight Stations.

20/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg.

19/2023 : Expansion of automatic LEO facility in ECCS- Reg.

200/12/2023-GST : clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

201/13/2023-GST : Clarifications regarding applicability of GST on certain services

192/04/2023-GST : Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

193/05/2023-GST : Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

194/06/2023-GST : Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

195/07/2023-GST : Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

196/08/2023-GST : Clarification on taxability of share capital held in subsidiary company by the parent company

197/09/2023-GST : Clarification on refund-related issues

198/10/2023-GST : Clarification on issue pertaining to e-invoice

199/11/2023-GST : Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

18/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

17/2023 : Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode

15/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

16/2023 : Implementation of Honourable Supreme Court direction in judgement dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to pre-import condition

14/2023 : Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru- reg.

13/2023 : Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups.

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CBIC / GST circulars

CBIC / GST circulars results

Older

22/2023 : Circular No. 22/2023-Customs- Implementation of Ex-Bond Shipping Bill in ICES 1.5

21/2023 : Norms for posting of officers and benchmark performance criteria while granting exemption from payment of Cost Recovery Charges (CRC) at Air Freight Stations.

20/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg.

19/2023 : Expansion of automatic LEO facility in ECCS- Reg.

200/12/2023-GST : clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

201/13/2023-GST : Clarifications regarding applicability of GST on certain services

192/04/2023-GST : Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

193/05/2023-GST : Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

194/06/2023-GST : Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

195/07/2023-GST : Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

196/08/2023-GST : Clarification on taxability of share capital held in subsidiary company by the parent company

197/09/2023-GST : Clarification on refund-related issues

198/10/2023-GST : Clarification on issue pertaining to e-invoice

199/11/2023-GST : Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

18/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

17/2023 : Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode

15/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

16/2023 : Implementation of Honourable Supreme Court direction in judgement dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to pre-import condition

14/2023 : Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru- reg.

13/2023 : Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups.

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