| 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 |
CGST - Circular |
199/11/2023-GST |
17-07-2023 |
| Clarification on issue pertaining to e-invoice |
CGST - Circular |
198/10/2023-GST |
17-07-2023 |
| Clarification on refund-related issues |
CGST - Circular |
197/09/2023-GST |
17-07-2023 |
| Clarification on taxability of share capital held in subsidiary company by the parent company |
CGST - Circular |
196/08/2023-GST |
17-07-2023 |
| Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period |
CGST - Circular |
195/07/2023-GST |
17-07-2023 |
| Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction |
CGST - Circular |
194/06/2023-GST |
17-07-2023 |
| 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 |
CGST - Circular |
193/05/2023-GST |
17-07-2023 |
| 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. |
CGST - Circular |
192/04/2023-GST |
17-07-2023 |
| Guidelines for processing of applications for registration |
Instruction |
Instruction No. 03/2023-GST |
14-06-2023 |
| Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards |
Instruction |
Instruction No. 02/2023-GST |
26-05-2023 |
| Guidelines for Special All-India Drive against fake registrations |
Instruction |
Instruction No. 01/2023-GST |
04-05-2023 |
| Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 |
CGST - Circular |
191/03/2023 |
27-03-2023 |
| Clarification regarding applicability of GST on certain services |
CGST - Circular |
190/02/2023-GST |
13-01-2023 |
| Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council |
CGST - Circular |
189/01/2023-GST |
13-01-2023 |
| Prescribing manner of filing an application for refund by unregistered persons |
CGST - Circular |
188/20/2022-GST |
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 |
CGST - Circular |
187/19/2022-GST |
27-12-2022 |
| Clarification on Taxability of No Claim Bonus offered by Insurance companies & applicability of e-invoicing w.r.t an entity |
CGST - Circular |
186/18/2022-GST |
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 |
CGST - Circular |
185/17/2022-GST |
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 |
CGST - Circular |
184/16/2022-GST |
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 |
CGST - Circular |
183/15/2022-GST |
27-12-2022 |
