CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
71 183/15/2022-GST View(178.48 किलोबाइट pdf) 27-12-2022

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19


 

72 182/14/2022-GST View(243.34 किलोबाइट pdf) 10-11-2022

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


 

73 181/13/2022-GST View(114.88 किलोबाइट pdf) 10-11-2022

Clarification on refund related issues


 

74 180/12/2022-GST View(411.97 किलोबाइट pdf) 09-09-2022

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


 

75 179/11/2022-GST View(799.41 किलोबाइट pdf) 03-08-2022

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


 

76 178/10/2022-GST View(181.99 किलोबाइट pdf) 03-08-2022

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law


 

77 177/09/2022-GST View(289.2 किलोबाइट pdf) 03-08-2022

Clarifications regarding applicable GST rates & exemptions on certain services


 

78 176/08/2022-GST View(53.16 किलोबाइट pdf) 06-07-2022

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.


 

79 175/07/2022-GST View(184.8 किलोबाइट pdf) 06-07-2022

Manner of filing refund of unutilized ITC on account of export of electricity.


 

80 174/06/2022-GST View(221.38 किलोबाइट pdf) 06-07-2022

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.