CGST Circular

Circular NoFile NoDateSubjectEnglish Pdf
Page size:
 178 items in 9 pages
189/01/2023-GSTCircular No.189/01/2023-GST13-01-2023clarification regarding GST rates and classification of certain goods.
190/02/2023-GSTCircular No.190/02/2023-GST13-01-2023clarification regarding GST rates and classification of certain goods.
188/20/2022-GSTCircular No.188/20/2022-GST27-12-2022Prescribing manner of filing an application for refund by unregistered persons
181/13/2022-GSTCircular No.181/13/2022-GST10-11-2022Clarification on refund related issues
182/14/2022-GSTCircular No.182/14/2022-GST10-11-2022Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
183/15/2022-GSTCircular No.183/15/2022-GST27-10-2022Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
184/16/2022-GSTCircular No.184/16/2022-GST27-10-2022Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
185/17/2022-GSTCircular No.185/17/2022-GST27-10-2022Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
186/18/2022-GSTCircular No.186/18/2022-GST27-10-2022Clarification on various issue pertaining to GST
187/19/2022-GSTCircular No.187/19/2022-GST27-10-2022Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
180/12/2022-GSTCircular No.180/12/2022-GST09-09-2022Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
179/11/2022-GSTCircular No. 179/11/2022-GST03-09-2022Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
170/02/2022-GSTCircular No. 170/02/2022-GST06-07-2022Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
171/03/2022-GSTCircular No. 171/03/2022-GST06-07-2022Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
172/04/2022-GSTCircular No. 172/04/2022-GST06-07-2022Clarification on various issue pertaining to GST.
173/05/2022-GSTCircular No. 173/05/2022-GST06-07-2022Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
174/06/2022-GSTCircular No. 174/06/2022-GST06-07-2022Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
175/07/2022-GSTCircular No. 175/07/2022-GST06-07-2022Manner of filing refund of unutilized ITC on account of export of electricity.
176/08/2022-GSTCircular No. 176/08/2022-GST06-07-2022Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
169/01/2022-GSTCircular No. 169/01/2022-GST12-03-2022Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017

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