CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
61 190/02/2023-GST View(139.38 किलोबाइट pdf) 13-01-2022

clarification regarding GST rates and classification of certain services.


 

62 189/01/2023-GST View(190.72 किलोबाइट pdf) 13-01-2023

clarification regarding GST rates and classification of certain goods.


 

63 188/20/2022-GST View(157.25 किलोबाइट pdf) 27-12-2022

Prescribing manner of filing an application for refund by unregistered persons


 

64 187/19/2022-GST View(203.05 किलोबाइट pdf), View(203.05 किलोबाइट pdf) 27-12-2022

Clarification 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


 

65 187/19/2022-GST View(364.72 किलोबाइट pdf), View(364.72 किलोबाइट pdf) 27-12-2022

Clarification 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


 

66 186/18/2022-GST View(122.81 किलोबाइट pdf) 27-12-2022

Clarification on various issue pertaining to GST


 

67 185/17/2022-GST View(143.5 किलोबाइट pdf) 27-12-2022

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation


 

68 184/16/2022-GST View(214.7 किलोबाइट pdf) 27-12-2022

Clarification 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


 

69 183/15/2022-GST View(178.48 किलोबाइट pdf) 27-12-2022

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 FY 2017-18 and 2018-19


 

70 182/14/2022-GST View(243.34 किलोबाइट pdf) 10-11-2022

Guidelines 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