| 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 |
CGST - Circular |
182/14/2022-GST |
10-11-2022 |
| Clarification on refund related issues |
CGST - Circular |
181/13/2022-GST |
10-11-2022 |
| 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 |
CGST - Circular |
180/12/2022-GST |
09-09-2022 |
| 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 |
CGST - Circular |
179/11/2022-GST |
03-08-2022 |
| GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
CGST - Circular |
178/10/2022-GST |
03-08-2022 |
| Clarifications regarding applicable GST rates & exemptions on certain services |
CGST - Circular |
177/09/2022-GST |
03-08-2022 |
| Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 |
CGST - Circular |
176/08/2022-GST |
06-07-2022 |
| Manner of filing refund of unutilized ITC on account of export of electricity |
CGST - Circular |
175/07/2022-GST |
06-07-2022 |
| Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. |
CGST - Circular |
174/06/2022-GST |
06-07-2022 |
| Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
CGST - Circular |
173/05/2022-GST |
06-07-2022 |
| Clarification on various issue pertaining to GST (Refund, Section 17(5), Perquisites to employee) |
CGST - Circular |
172/04/2022-GST |
06-07-2022 |
| Clarification 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. |
CGST - Circular |
171/03/2022-GST |
06-07-2022 |
| Mandatory 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 |
CGST - Circular |
170/02/2022-GST |
06-07-2022 |
| Amendment 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 |
CGST - Circular |
169/01/2022-GST |
12-03-2022 |
| Mechanism 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. |
CGST - Circular |
168/24/2021-GST |
30-12-2021 |
| GST on service supplied by restaurants through e-commerce operators |
CGST - Circular |
167/23/2021-GST |
17-12-2021 |
| Circular on Clarification on refund related issues |
CGST - Circular |
166/22/2021-GST |
17-11-2021 |
| Clarification 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 |
CGST - Circular |
165/21/2021-GST |
17-11-2021 |
| Clarifications regarding applicable GST rates & exemptions on certain services. |
CGST - Circular |
164/2020/2021 |
06-10-2021 |
| Clarification 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. |
CGST - Circular |
163/19/2021 |
06-10-2021 |
