CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
71 181/13/2022-GST View(114.88 किलोबाइट pdf) 10-11-2022

Clarification on refund related issues


 

72 180/12/2022-GST View(411.97 किलोबाइट pdf) 09-09-2022

Guidelines 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


 

73 179/11/2022-GST View(799.41 किलोबाइट pdf) 03-08-2022

Clarification 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


 

74 178/10/2022-GST View(181.99 किलोबाइट pdf) 03-08-2022

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law


 

75 177/09/2022-GST View(289.2 किलोबाइट pdf) 03-08-2022

Clarifications regarding applicable GST rates & exemptions on certain services


 

76 176/08/2022-GST View(53.16 किलोबाइट pdf) 06-07-2022

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.


 

77 175/07/2022-GST View(184.8 किलोबाइट pdf) 06-07-2022

Manner of filing refund of unutilized ITC on account of export of electricity.


 

78 174/06/2022-GST View(221.38 किलोबाइट pdf) 06-07-2022

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.


 

79 173/05/2022-GST View(235.67 किलोबाइट pdf) 06-07-2022

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.


 

80 172/04/2022-GST View(201.66 किलोबाइट pdf) 06-07-2022

Clarification on various issue pertaining to GST