CGST Circular

Circular NoFile NoDateSubjectEnglish Pdf
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 166 items in 9 pages
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
168/24/2021-GSTCircular No. 168/24/2021-GST31-12-2021Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
167/23/2021-GSTCircular No 167 / 23 /2021 - GS17-12-2021GST on service supplied by restaurants through e-commerce operators – reg.
165/21/2021-GSTCircular No.165/21/2021-GST17-11-2021Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
166/22/2021-GSTCircular No.166/22/2021-GST17-11-2021Circular on Clarification on refund related issues
163/19/2021-GSTCircular No.163/19/2021-GST06-10-2021Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.
164/2020/2021-GSTCircular No.164/2020/2021-GST06-10-2021Clarifications regarding applicable GST rates & exemptions on certain services.
162/18/2021-GSTCircular No.162/18/2021-GST25-09-2021Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
159/15/2021-GSTCircular No. 159/15/2021-GST20-09-2021Clarification on doubts related to scope of “Intermediary”
160/16/2021-GSTCircular No. 160/16/2021-GST20-09-2021Clarification in respect of certain GST related issues
161/17/2021-GSTCircular No. 161/17/2021-GST20-09-2021Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
158/14/2021-GSTCircular No. 158/14/2021-GST06-09-2021Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
157/13/2021-GSTCircular No. 157/13/2021-GST20-07-2021Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.