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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
31 177/09/2022-GST View(289.2 KB pdf) 03-08-2022

Clarifications regarding applicable GST rates & exemptions on certain services


 

32 176/08/2022-GST View(53.16 KB pdf) 06-07-2022

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


 

33 175/07/2022-GST View(184.8 KB pdf) 06-07-2022

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


 

34 174/06/2022-GST View(221.38 KB pdf) 06-07-2022

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


 

35 173/05/2022-GST View(235.67 KB pdf) 06-07-2022

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.


 

36 172/04/2022-GST View(201.66 KB pdf) 06-07-2022

Clarification on various issue pertaining to GST


 

37 171/03/2022-GST View(168.32 KB pdf) 06-07-2022

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.


 

38 170/02/2022-GST View(214.93 KB pdf) 06-07-2022

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1


 

39 169/01/2022-GST View(316.03 KB pdf) 12-03-2022

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017


 

40 168/24/2021 View(114.57 KB pdf) 30-12-2021

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.