| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 61 | 192/04/2023-GST | View(573.68 KB  ) |
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.
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| 62 | 191/03/2023 | View(341.61 KB ) |
27-03-2023 | 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 –reg
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| 63 | 190/02/2023-GST | View(139.38 KB ) |
13-01-2022 | clarification regarding GST rates and classification of certain services.
|
| 64 | 189/01/2023-GST | View(190.72 KB ) |
13-01-2023 | clarification regarding GST rates and classification of certain goods.
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| 65 | 188/20/2022-GST | View(157.25 KB ) |
27-12-2022 | Prescribing manner of filing an application for refund by unregistered persons
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| 66 | 187/19/2022-GST | View(203.05 KB ), View(203.05 KB ) |
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
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| 67 | 187/19/2022-GST | View(364.72 KB ), View(364.72 KB ) |
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
|
| 68 | 186/18/2022-GST | View(122.81 KB ) |
27-12-2022 | Clarification on various issue pertaining to GST
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| 69 | 185/17/2022-GST | View(143.5 KB ) |
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
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| 70 | 184/16/2022-GST | View(214.7 KB ) |
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
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