CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
1 250/07/2025-GST View(701.7 KB pdf) 24-06-2025

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

2 249/06/2025-GST View(100.83 KB pdf) 09-06-2025

Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

3 248/05/2025-GST View(202.46 KB pdf), View(202.46 KB pdf) 27-03-2025

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

4 248/05/2025-GST View(408.28 KB pdf), View(408.28 KB pdf) 27-03-2025

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

5 247/04/2025-GST View(1.02 MB pdf) 14-02-2025

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

6 246/03/2025-GST View(467.17 KB pdf) 30-01-2025

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

7 245/02/2025-GST View(216.06 KB pdf) 28-01-2025

Clarifications regarding applicability of GST on certain services.

8 244/01/2025-GST View(185.13 KB pdf) 28-01-2025

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

9 243/37/2024-GST View(707.85 KB pdf) 31-12-2024

Clarification on various issues pertaining to GST treatment of vouchers

10 242/36/2024-GST View(746.59 KB pdf) 31-12-2024

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients