GST › Circulars
GST Circulars
174/06/2022-GST — Re-credit in electronic credit ledger through FORM GST PMT-03A175/07/2022-GST — Refund of unutilised ITC on export of electricity176/08/2022-GST — Withdrawal of Circular 106/25/2019-GST177/09/2022-GST — GST rates and exemptions on specified services178/10/2022-GST — Liquidated damages, compensation and penalties for breach179/11/2022-GST — GST rates and classification of specified goods180/12/2022-GST — Filing or revising TRAN-1 and TRAN-2 after Filco orders181/13/2022-GST — Refund-related issues182/14/2022-GST — Verification of transitional credit after Filco orders183/15/2022-GST — GSTR-3B ITC compared with GSTR-2A for FY 2017-18 and 2018-19184/16/2022-GST — ITC where place of supply follows proviso to IGST section 12(8)185/17/2022-GST — Section 75(2) redetermination and limitation186/18/2022-GST — Clarification on multiple GST issues187/19/2022-GST — GST statutory dues after resolution under IBC188/20/2022-GST — Refund application by unregistered persons189/01/2023-GST — GST rates and classification of specified goods190/02/2023-GST — GST rates and classification of specified services191/03/2023-GST — GST rate and classification of Rab192/04/2023-GST — Interest on wrong IGST credit and reversal193/05/2023-GST — GSTR-3B ITC compared with GSTR-2A for 2019-20 to 2021-22194/06/2023-GST — TCS where multiple e-commerce operators participate195/07/2023-GST — ITC for warranty replacement and repair services196/08/2023-GST — Share capital held by parent in subsidiary197/09/2023-GST — Refund-related issues198/10/2023-GST — E-invoice issues199/11/2023-GST — Services between offices of distinct persons and cross-charge200/12/2023-GST — GST rates and classification of specified goods201/13/2023-GST — GST applicability on specified services202/14/2023-GST — Export of services and IGST section 2(6)(iv)203/15/2023-GST — Place of supply in specified cases204/16/2023-GST — Personal guarantee and corporate guarantee205/17/2023-GST — GST rate on imitation zari thread or yarn206/18/2023-GST — GST applicability on specified services207/01/2024-GST — Monetary limits for departmental appeals208/02/2024-GST — Special procedure for manufacturers of specified commodities209/03/2024-GST — IGST section 10(1)(ca) place of supply210/04/2024-GST — Valuation of imported services between related persons with full ITC211/05/2024-GST — Section 16(4) for RCM supplies from unregistered persons212/06/2024-GST — Evidence for section 15(3)(b)(ii) post-supply discounts213/07/2024-GST — Reimbursement of ESOP, ESPP and RSU securities to employees214/08/2024-GST — ITC reversal for non-taxable portion of life-insurance premium215/09/2024-GST — Wreck and salvage value in motor-insurance claims216/10/2024-GST — Warranty and extended-warranty GST and ITC217/11/2024-GST — Insurance-company ITC for motor-repair reimbursement218/12/2024-GST — Loans between related persons219/13/2024-GST — ITC on ducts and manholes in optical-fibre networks220/14/2024-GST — Place of supply for custodial services to FPIs221/15/2024-GST — Time of supply for annuity payments under HAM projects222/16/2024-GST — Time of supply for spectrum allotment paid in instalments223/17/2024-GST — Amendment of proper-officer Circular 1/1/2017 for registration and compo224/18/2024-GST — Recovery after first appeal while GSTAT was not operational225/19/2024-GST — Corporate-guarantee taxability and valuation226/20/2024-GST — Refund of additional IGST after upward export-price revision227/21/2024-GST — CSD refund applications228/22/2024-GST — GST applicability on specified services229/23/2024-GST — GST rates and classification of specified goods230/24/2024-GST — Advertising services supplied to foreign clients231/25/2024-GST — ITC on demo vehicles232/26/2024-GST — Place of supply for data-hosting services supplied to foreign cloud prov233/27/2024-GST — Regularisation of IGST refunds involving former rule 96(10)234/28/2024-GST — GST applicability on specified services235/29/2024-GST — GST rates and classification of specified goods236/30/2024-GST — Meaning of as-is or as-is-where-is regularisation237/31/2024-GST — Implementation of CGST section 16(5) and 16(6)238/32/2024-GST — Section 128A waiver issues239/33/2024-GST — Amendment to proper-officer Circular 31/05/2018240/34/2024-GST — E-commerce operator ITC for section 9(5) supplies241/35/2024-GST — ITC for goods delivered under ex-works contracts242/36/2024-GST — Place of supply for online services to unregistered recipients243/37/2024-GST — GST treatment of vouchers244/01/2025-GST — Co-insurance premium and reinsurance commission regularisation245/02/2025-GST — GST applicability on specified services246/03/2025-GST — Late fee for delayed FORM GSTR-9C247/04/2025-GST — GST rates and classification of specified goods248/05/2025-GST — Section 128A waiver implementation issues249/06/2025-GST — Generation and quoting of DIN on CBIC communications250/07/2025-GST — Review, revision and appeal for Common Adjudicating Authority ordersGST Circular 1 — Historical RecordGST Circular 10 — Historical RecordGST Circular 100 — Historical RecordGST Circular 101 — Historical RecordGST Circular 102 — Historical RecordGST Circular 103 — Historical RecordGST Circular 104 — Historical RecordGST Circular 105 — Historical RecordGST Circular 106 — Historical RecordGST Circular 107 — Historical RecordGST Circular 108 — Historical RecordGST Circular 109 — Historical RecordGST Circular 11 — Historical RecordGST Circular 110 — Historical RecordGST Circular 111 — Historical RecordGST Circular 112 — Historical RecordGST Circular 113 — Historical RecordGST Circular 114 — Historical RecordGST Circular 115 — Historical RecordGST Circular 116 — Historical RecordGST Circular 117 — Historical RecordGST Circular 118 — Historical RecordGST Circular 119 — Historical RecordGST Circular 12 — Historical RecordGST Circular 120 — Historical RecordGST Circular 121 — Historical RecordGST Circular 122 — Historical RecordGST Circular 123 — Historical RecordGST Circular 124 — Historical RecordGST Circular 125 — Historical RecordGST Circular 126 — Historical RecordGST Circular 127 — Historical RecordGST Circular 128 — Historical RecordGST Circular 129 — Historical RecordGST Circular 13 — Historical RecordGST Circular 130 — Historical RecordGST Circular 131 — Historical RecordGST Circular 132 — Historical RecordGST Circular 133 — Historical RecordGST Circular 134 — Historical RecordGST Circular 135 — Historical RecordGST Circular 136 — Historical RecordGST Circular 137 — Historical RecordGST Circular 138 — Historical RecordGST Circular 139 — Historical RecordGST Circular 14 — Historical RecordGST Circular 140 — Historical RecordGST Circular 141 — Historical RecordGST Circular 142 — Historical RecordGST Circular 143 — Historical RecordGST Circular 144 — Historical RecordGST Circular 145 — Historical RecordGST Circular 146 — Historical RecordGST Circular 147 — Historical RecordGST Circular 148 — Historical RecordGST Circular 149 — Historical RecordGST Circular 15 — Historical RecordGST Circular 150 — Historical RecordGST Circular 151 — Historical RecordGST Circular 152 — Historical RecordGST Circular 153 — Historical RecordGST Circular 154 — Historical RecordGST Circular 155 — Historical RecordGST Circular 156 — Historical RecordGST Circular 157 — Historical RecordGST Circular 158 — Historical RecordGST Circular 159 — Historical RecordGST Circular 16 — Historical RecordGST Circular 160 — Historical RecordGST Circular 161 — Historical RecordGST Circular 162 — Historical RecordGST Circular 163 — Historical RecordGST Circular 164 — Historical RecordGST Circular 165 — Historical RecordGST Circular 166 — Historical RecordGST Circular 167 — Historical RecordGST Circular 168 — Historical RecordGST Circular 169 — Historical RecordGST Circular 17 — Historical RecordGST Circular 170 — Historical RecordGST Circular 171 — Historical RecordGST Circular 172 — Historical RecordGST Circular 173 — Historical RecordGST Circular 18 — Historical RecordGST Circular 19 — Historical RecordGST Circular 2 — Historical RecordGST Circular 20 — Historical RecordGST Circular 21 — Historical RecordGST Circular 22 — Historical RecordGST Circular 23 — Historical RecordGST Circular 24 — Historical RecordGST Circular 25 — Historical RecordGST Circular 26 — Historical RecordGST Circular 27 — Historical RecordGST Circular 28 — Historical RecordGST Circular 29 — Historical RecordGST Circular 3 — Historical RecordGST Circular 30 — Historical RecordGST Circular 31 — Historical RecordGST Circular 32 — Historical RecordGST Circular 33 — Historical RecordGST Circular 34 — Historical RecordGST Circular 35 — Historical RecordGST Circular 36 — Historical RecordGST Circular 37 — Historical RecordGST Circular 38 — Historical RecordGST Circular 39 — Historical RecordGST Circular 4 — Historical RecordGST Circular 40 — Historical RecordGST Circular 41 — Historical RecordGST Circular 42 — Historical RecordGST Circular 43 — Historical RecordGST Circular 44 — Historical RecordGST Circular 45 — Historical RecordGST Circular 46 — Historical RecordGST Circular 47 — Historical RecordGST Circular 48 — Historical RecordGST Circular 49 — Historical RecordGST Circular 5 — Historical RecordGST Circular 50 — Historical RecordGST Circular 51 — Historical RecordGST Circular 52 — Historical RecordGST Circular 53 — Historical RecordGST Circular 54 — Historical RecordGST Circular 55 — Historical RecordGST Circular 56 — Historical RecordGST Circular 57 — Historical RecordGST Circular 58 — Historical RecordGST Circular 59 — Historical RecordGST Circular 6 — Historical RecordGST Circular 60 — Historical RecordGST Circular 61 — Historical RecordGST Circular 62 — Historical RecordGST Circular 63 — Historical RecordGST Circular 64 — Historical RecordGST Circular 65 — Historical RecordGST Circular 66 — Historical RecordGST Circular 67 — Historical RecordGST Circular 68 — Historical RecordGST Circular 69 — Historical RecordGST Circular 7 — Historical RecordGST Circular 70 — Historical RecordGST Circular 71 — Historical RecordGST Circular 72 — Historical RecordGST Circular 73 — Historical RecordGST Circular 74 — Historical RecordGST Circular 75 — Historical RecordGST Circular 76 — Historical RecordGST Circular 77 — Historical RecordGST Circular 78 — Historical RecordGST Circular 79 — Historical RecordGST Circular 8 — Historical RecordGST Circular 80 — Historical RecordGST Circular 81 — Historical RecordGST Circular 82 — Historical RecordGST Circular 83 — Historical RecordGST Circular 84 — Historical RecordGST Circular 85 — Historical RecordGST Circular 86 — Historical RecordGST Circular 87 — Historical RecordGST Circular 88 — Historical RecordGST Circular 89 — Historical RecordGST Circular 9 — Historical RecordGST Circular 90 — Historical RecordGST Circular 91 — Historical RecordGST Circular 92 — Historical RecordGST Circular 93 — Historical RecordGST Circular 94 — Historical RecordGST Circular 95 — Historical RecordGST Circular 96 — Historical RecordGST Circular 97 — Historical RecordGST Circular 98 — Historical RecordGST Circular 99 — Historical Record