CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
61 192/04/2023-GST Viewpdf (Format: pdf, Size: 573.68 किलोबाइट) 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.


 

62 191/03/2023 Viewpdf (Format: pdf, Size: 341.61 किलोबाइट) 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


 

63 190/02/2023-GST Viewpdf (Format: pdf, Size: 139.38 किलोबाइट) 13-01-2022

clarification regarding GST rates and classification of certain services.


 

64 189/01/2023-GST Viewpdf (Format: pdf, Size: 190.72 किलोबाइट) 13-01-2023

clarification regarding GST rates and classification of certain goods.


 

65 188/20/2022-GST Viewpdf (Format: pdf, Size: 157.25 किलोबाइट) 27-12-2022

Prescribing manner of filing an application for refund by unregistered persons


 

66 187/19/2022-GST Viewpdf (Format: pdf, Size: 203.05 किलोबाइट), Viewpdf (Format: pdf, Size: 203.05 किलोबाइट) 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


 

67 187/19/2022-GST Viewpdf (Format: pdf, Size: 364.72 किलोबाइट), Viewpdf (Format: pdf, Size: 364.72 किलोबाइट) 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 Viewpdf (Format: pdf, Size: 122.81 किलोबाइट) 27-12-2022

Clarification on various issue pertaining to GST


 

69 185/17/2022-GST Viewpdf (Format: pdf, Size: 143.5 किलोबाइट) 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


 

70 184/16/2022-GST Viewpdf (Format: pdf, Size: 214.7 किलोबाइट) 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