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Circular No	File No	Date	Subject
206/18/2023-GST	Circular 206/18/2023-GST	31-10-2023	Clarifications regarding applicability of GST on certain services.
202/14/2023-GST	Circular 202/14/2023-GST	27-10-2023	Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
203/15/2023-GST	Circular 203/15/2023-GST	27-10-2023	Clarification regarding determination of place of supply in various cases
204/16/2023-GST	Circular 204/16/2023-GST	27-10-2023	Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
205/17/2023-GST	Circular 205/17/2023-GST	27-10-2023	Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
200/12/2023-GST	Circular No. 200/12/2023-GST	01-08-2023	clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
201/13/2023-GST	Circular No. 201/13/2023-GST	01-08-2023	Clarifications regarding applicability of GST on certain services
192/04/2023-GST	Circular No. 192/04/2023-GST	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.
193/05/2023-GST	Circular No. 193/05/2023-GST	17-07-2023	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 the period 01.04.2019 to 31.12.2021
194/06/2023-GST	Circular No. 194/06/2023-GST	17-07-2023	Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
195/07/2023-GST	Circular No. 195/07/2023-GST	17-07-2023	Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
196/08/2023-GST	Circular No. 196/08/2023-GST	17-07-2023	Clarification on taxability of share capital held in subsidiary company by the parent company
197/09/2023-GST	Circular No. 197/09/2023-GST	17-07-2023	Clarification on refund-related issues
198/10/2023-GST	Circular No. 198/10/2023-GST	17-07-2023	Clarification on issue pertaining to e-invoice
199/11/2023-GST	Circular No. 199/11/2023-GST	17-07-2023	Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
191/03/2023	Circular No. 191/03/2023	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
189/01/2023-GST	Circular No.189/01/2023-GST	13-01-2023	clarification regarding GST rates and classification of certain goods.
190/02/2023-GST	Circular No.190/02/2023-GST	13-01-2023	clarification regarding GST rates and classification of certain goods.
188/20/2022-GST	Circular No.188/20/2022-GST	27-12-2022	Prescribing manner of filing an application for refund by unregistered persons
181/13/2022-GST	Circular No.181/13/2022-GST	10-11-2022	Clarification on refund related issues

Circular No	File No	Date	Subject
182/14/2022-GST	Circular No.182/14/2022-GST	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
183/15/2022-GST	Circular No.183/15/2022-GST	27-10-2022	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
184/16/2022-GST	Circular No.184/16/2022-GST	27-10-2022	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
185/17/2022-GST	Circular No.185/17/2022-GST	27-10-2022	Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
186/18/2022-GST	Circular No.186/18/2022-GST	27-10-2022	Clarification on various issue pertaining to GST
187/19/2022-GST	Circular No.187/19/2022-GST	27-10-2022	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
180/12/2022-GST	Circular No.180/12/2022-GST	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
179/11/2022-GST	Circular No. 179/11/2022-GST	03-09-2022	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
170/02/2022-GST	Circular No. 170/02/2022-GST	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
171/03/2022-GST	Circular No. 171/03/2022-GST	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.
172/04/2022-GST	Circular No. 172/04/2022-GST	06-07-2022	Clarification on various issue pertaining to GST.
173/05/2022-GST	Circular No. 173/05/2022-GST	06-07-2022	Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
174/06/2022-GST	Circular No. 174/06/2022-GST	06-07-2022	Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
175/07/2022-GST	Circular No. 175/07/2022-GST	06-07-2022	Manner of filing refund of unutilized ITC on account of export of electricity.
176/08/2022-GST	Circular No. 176/08/2022-GST	06-07-2022	Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
169/01/2022-GST	Circular No. 169/01/2022-GST	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
168/24/2021-GST	Circular No. 168/24/2021-GST	31-12-2021	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.
167/23/2021-GST	Circular No 167 / 23 /2021 - GS	17-12-2021	GST on service supplied by restaurants through e-commerce operators – reg.
165/21/2021-GST	Circular No.165/21/2021-GST	17-11-2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
166/22/2021-GST	Circular No.166/22/2021-GST	17-11-2021	Circular on Clarification on refund related issues

Circular No	File No	Date	Subject
163/19/2021-GST	Circular No.163/19/2021-GST	06-10-2021	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.
164/2020/2021-GST	Circular No.164/2020/2021-GST	06-10-2021	Clarifications regarding applicable GST rates & exemptions on certain services.
162/18/2021-GST	Circular No.162/18/2021-GST	25-09-2021	Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
159/15/2021-GST	Circular No. 159/15/2021-GST	20-09-2021	Clarification on doubts related to scope of “Intermediary”
160/16/2021-GST	Circular No. 160/16/2021-GST	20-09-2021	Clarification in respect of certain GST related issues
161/17/2021-GST	Circular No. 161/17/2021-GST	20-09-2021	Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
158/14/2021-GST	Circular No. 158/14/2021-GST	06-09-2021	Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
157/13/2021-GST	Circular No. 157/13/2021-GST	20-07-2021	Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
149/05/2021-GST	Circular No.149/05/2021-GST	17/06/2021	Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
150/05/2021-GST	Circular No.150/05/2021-GST	17/06/2021	Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
151/05/2021-GST	Circular No.151/05/2021-GST	17/06/2021	Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
152/05/2021-GST	Circular No.152/05/2021-GST	17/06/2021	Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
153/05/2021-GST	Circular No.153/05/2021-GST	17/06/2021	GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
154/05/2021-GST	Circular No.154/05/2021-GST	17/06/2021	GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
155/05/2021-GST	Circular No.155/05/2021-GST	17/06/2021	Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
156/12/2021-GST	Circular No.156/05/2021-GST	17/06/2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
148/04/2021-GST	Circular No. 148/04/2021-GST	18/05/2021	Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
147/02/2021-GST	CBEC-20/23/03/2020-GST	12/03/2021	seeks to clarify certain refund related issues
146/02/2021-GST	F. No. CBEC-20/16/38/2020-GST	23/02/2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
145/01/2021-GST	CBEC-20/06/01/2021-GST	11/02/2021	Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.

Circular No	File No	Date	Subject
144/14/2020-GST	F.NoCBEC-349/48/2017-GST(Part I)	15/12/2020	Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
143/13/2020-GST	CBEC-20/01/08/2020-GST	10/11/2020	Provisions relating to Quarterly Return Monthly Payment Scheme
142/12/2020-GST	F.NoCBIC/20/06/14/2020-GST	09/10/2020	Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020
139/09/2020-GST	F.No CBEC-20/06/03-2020 -GST	10/06/2020	Clarification on Refund Related Issues
140/09/2020-GST	F.No CBEC-20/10/05/2020 -GST	10/06/2020	Clarification in respect of levy of GST on Director’s Remuneration
141/11/2020-GST	F.No CBEC-20/06/04-2020 -GST	10/06/2020	Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
138/08/2020-GST	F.No. CBEC-20/06/04-2020 -GST	06-05-2020	Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg
137/07/2020-GST	F.No. CBEC-20/06/04-2020 -GST	13-04-2020	Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
136/06/2020-GST	F.No. CBEC-20/06/04-2020 -GST	03-04-2020	Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg
135/05/2020-GST	F.No. CBEC-20/01/06/2019-GST	31-03-2020	Circular on Clarification on refund related issues - Reg
133/03/2020-GST	F.No. CBEC-20/06/13/2019-GST	23-03-2020	Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules.
134/04/2020-GST	F.No. CBEC-20/06/13/2019-GST	23-03-2020	Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
132/2/2020-GST	F. No. CBEC-20/16/15/2018-GST	18-03-2020	To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
131/1/2020	F. No. CBEC-20/16/07/2020-GST	23-01-2020	Standard Operating Procedure (SOP) to be followed by exporters -reg.
130/2019	F. No. 354/189/2019-TRU	31-12-2019	RCM on renting of motor vehicles.
129/2019	F. No. CBEC-20/06/04/2019-GST	24-12-2019	Standard Operating Procedure to be followed in case of non-filers of returns – reg.
128/2019	F. No. GST/INV/ DIN/01/2019-20	23-12-2019	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.
127/2019	F. No. CBEC – 20/06/03/2019 – GST	04-12-2019	seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/2019	F.No. 354/150/2019-TRU	22-11-2019	Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

Circular No	File No	Date	Subject
124/2019	F.No. CBEC - 20/16/04/18 - GST	18-11-2019	Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
125/2019	F.No. CBEC - 20/16/04/18 - GST	18-11-2019	Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
123/2019	F.No. CBEC - 20/06/14/2019 - GST	11-11-2019	Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/2019	GST/INV/DIN/01/2019-20	05-11-2019	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- reg.
113/2019	F.No.354/131/2019-TRU	11-10-2019	Clarification regarding GST rates & classification (goods) Circular–reg.
114/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
115/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification on issue of GST on Airport levies.
116/2019	F.No. 354/136/2019-TRU	11-10-2019	Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.
117/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
118/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
119/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
120/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
121/2019	F.No. 354/136/2019-TRU	11-10-2019	Clarification related to supply of grant of alcoholic liquor license.
111/2019	F.No. CBEC – 20/06/03/2019 – GST	03-10-2019	Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
112/2019	F.No. CBEC – 20/06/03/2019 – GST	03-10-2019	Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
109/2019	F. No. 332/04/2017- TRU	22-07-2019	Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
107/2019	F. No. CBEC-20/06/03/2019-GST	18-07-2019	which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
108/2019	F. No. CBEC-20/06/03/2019-GST	18-07-2019	which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
106/2019	F. No. CBEC-20/16/04/2018-GST	29-06-2019	Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.
102/2019	F. No. CBEC- 20/16/04/2018 – GST	28/06/2019	Clarification regarding applicability of GST on additional / penal interest – reg. Corrigendum

Circular No	File No	Date	Subject
103/2019	F. No. CBEC- 20/16/04/2018 – GST	28/06/2019	Clarification regarding determination of place of supply in certain cases – reg.
104/2019	F. No. CBEC-20/16/04/2018-GST	28/06/2019	Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
105/2019	F. No. CBEC-20/16/04/2018-GST	28/06/2019	Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
100/2019	F. No. 354/27/2019- TRU	30/04/2019	GST Applicability on Seed Certification Tags.
101/2019	F. No. 354/27/2019- TRU	30/04/2019	GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
98/2019	F. No. CBEC-20/16/04/2018 – GST	23/04/2019	Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019	F. No. 20/16/04/2018 – GST	05/04/2019	Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
94/2019	F. No. 20/16/04/2018 – GST	28/03/2019	Seeks to clarify certain refund related issues under GST.
95/2019	F. No. 20/16/04/2018 – GST	28/03/2019	Seeks to clarify verification for grant of new registration.
96/2019	F. No. 20/16/04/2018 – GST	28/03/2019	Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
93/2019	F. No. 354/124/2018-TRU	08/03/2019	Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019	F. No. CBEC-20/16/04/2018 - GST	07/03/2019	Circular clarifying various doubts related to treatment of sales promotion scheme under GST
89/2019	F. No. CBEC-20/16/04/2018 - GST	18/02/2019	Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
90/2019	F. No. CBEC-20/16/04/2018 - GST	18/02/2019	Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
91/2019	F. No. CBEC-20/16/04/2018 - GST	18/02/2019	Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
88/2019	F. No. CBEC-20/16/04/2018 - GST	01/02/2019	Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
87/2019	F. No. 267/80/2018-CX.8	02/01/2019	Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg
82/2019	F. No. 354/ 428/2018- TRU	01/01/2019	Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
83/2019	F. No. 354/ 428/2018- TRU	01/01/2019	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
84/2019	F. No. 354/ 428/2018- TRU	01/01/2019	Clarification on issue of classification of service of printing of pictures covered under 998386.

Circular No	File No	Date	Subject
85/2019	F. No. 354/ 428/2018- TRU	01/01/2019	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
86/2019	F. No. 354/ 428/2018- TRU	01/01/2019	Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
73/2018	Circular No. 73/47/2018-GST	5/11/2018	Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
74/2018	Circular No. 74/48/2018-GST	5/11/2018	Circular clarifying collection of tax at source by Tea Board of India.
69/2018	F. No. 20/16/04/2018-GST	26/10/2018	Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
70/2018	F. No. 20/16/04/2018-GST	26/10/2018	Clarification on certain issues related to refund
71/2018	F. No. 20/16/04/2018-GST	26/10/2018	Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
72/2018	F. No. 349/94/2018-GST	26/10/2018	Circular to clarify the procedure in respect of return of time expired drugs or medicines
68/2018	F. No. 354/360/2018-TRU	5/10/2018	Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/2018	F.No.S.31011/11/2018-ST-I-DoR	28/9/2018	Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg
66/2018	F. No. 354/314/2017-TRU	26/9/2018	GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
63/2018	F. No. 349/48/2017-GST	14/9/2018	Clarification regarding processing of refund claims filed by UIN entitles
65/2018	F.No.S.31011/11/2018-ST-I-DoR	14/9/2018	Guidelines for Deductions and Deposits of TDS by the DDO under GST
62/2018	F. No. 354/124/2018-TRU	12/9/2018	Levy of GST on Priority Sector Lending Certificate-reg.
57/2018	CBEC-20/16/4/2018-GST	4/9/2018	Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
58/2018	CBEC-20/16/4/2018-GST	4/9/2018	Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
59/2018	F. No. 349/21/2016-GST	4/9/2018	Clarification on refund related issues.
60/2018	CBEC-20/16/10/2018-GST (CBEC)	4/9/2018	Processing of refund applications filed by Canteen Stores Department (CSD).
61/2018	CBEC-20/13/01/2018-GST	4/9/2018	E-way bill in case of storing of goods in godown of transporter.
56/2018	F.No.354/290/2018-TRU	24/8/2018	Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics

Circular No	File No	Date	Subject
55/2018	F. No. 354/159/2018- TRU	10/8/2018	Taxability of services provided by Industrial Training Institutes (ITI) .
52/2018	F.No.354/255/2018-TRU (Part-2)	9/8/2018	Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
53/2018	F.No.354/255/2018-TRU (Part-2)	9/8/2018	Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products
54/2018	F.No.354/255/2018-TRU (Part-2)	9/8/2018	Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
50/2018	F. No. 354/03/2018-TRU	31/7/2018	Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg
51/2018	F. No. 354/220/2018 - TRU	31/7/2018	Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
49/2018	F. No. CBEC/20/16/03/2017-GST	21/6/2018	Seeks to modify Circular No. 41/15/2018-GST
48/2018	F.No. CBEC/20/16/03/2017-GST	14/6/2018	Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018	F.No. CBEC- 20/16/03/2017-GST	8/6/2018	Clarifications of certain issues under GST
46/2018	F.No. 354/149/2017–TRU	6/6/2018	Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regardingApplicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
45/2018	F.No. /20/16/4/2018-GST	30/5/2018	Clarification on refund related issues
44/2018	F.No. 341/28/2017-TRU	2/5/2018	Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
41/2018	CBEC-20/16/03/2017-GST	13/4/2018	clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
42/2018	CBEC-20/16/03/2017-GST	13/4/2018	clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
43/2018	F. No. 349/48/2017-GST	13/4/2018	clarifying the issues arising in refund to UIN.
40/2018	F. No. 349/82/2017-GST	6/4/2018	Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018	F. No. 267/7/2018-CX.8	3/4/2018	Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/2018	F. No. 20/16/03/2017-GST	26/3/2018	Clarifications on issues related to Job Work
37/2018	F. No. 349/47/2017-GST	15/3/2018	Clarifications on exports related refund issues
36/2018	F. No. 349/48/2017-GST	13/3/2018	Processing of refund application for UIN entities

Circular No	File No	Date	Subject
35/2018	F. No. B-1/20/2016-TRU	5/3/2018	Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV
34/2018	F. No. 354/17/2018-TRU	1/3/2018	Clarification regarding GST in respect of certain services.
33/2018	F. No. 267/67/2017-CX.8	23/2/2018	Directions under Section 168 of the CGST Act regarding non- transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.
32/2018	F. No. 354/17/2018-TRU	12/2/2018	Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018	F. No. 349/75/2017-GST	9/2/2018	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.
29/2018	F. No. 354/1/2018-TRU	25/1/2018	GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
30/2018	F. No. 354/1/2018-TRU	25/1/2018	GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
28/2018	F. No. 354/03/2018	8/1/2018	Clarifications regarding GST on College Hostel Mess Fees
27/2017	F. No. 354/107/2017-TRU	04/01/2018	Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/2017	F. No. 349/164/2017-GST	29/12/2017	Filing of returns under GST
25/2017	F. No. 349/58/2017-GST	21/12/2017	Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017	F. No. 349/58/2017-GST	21/12/2017	Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017	F. No. 349/58/2017-GST	21/12/2017	Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc
22/2017	F. No. 349/58/2017-GST	21/12/2017	Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017	F. No. 354/320/2017- TRU(Pt)	22-11-2017	GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
20/2017	F. No. 354/320/2017- TRU(Pt)	22-11-2017	GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017	F. No. 354/263/2017- TRU	20-11-2017	Clarification on taxability of custom milling of paddy.
18/2017	F. No. 354/320/2017-TRU-Pt.1	16-11-2017	Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017	F. No. 349/169/2017-GST	15-11-2017	Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017	F.No. 354/173/2017-TRU	15-11-2017	Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

Circular No	File No	Date	Subject
15/2017	F.No. 349/164/2017-GST	6/11/2017	Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
14/2017	F. No. 349/21/2016 GST	6/11/2017	Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit)
13/2017	F. No. 354/129/2017-TRU	27-10-2017	Clarification of classification of cut pieces of fabric under GST
Dec-17	F.No.354/117/2017-TRU (Pt-III)	26-10-2017	Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
Nov-17	F. No. 354/263/2017-TRU	20-10-2017	Clarification on taxability of printing contracts
Oct-17	CBEC - 20/16/03/2017-GST	18-10-2017	Clarification on movement of goods on approval basis
Sep-17	F. No. 349/75/2017-GST	18-10-2017	Authorized officer for enrollment of Goods and Services Tax Practitioner
Aug-17	F. No. 349/74/2017-GST (Pt.) Vol.-II	4/10/2017	Clarification on issues related to furnishing of Bond/LUT for exports
Jul-17	F. No. 349/164/2017/-GST	1/9/2017	System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
Jun-17	F. No. 354/149/2017-TRU	27-08-2017	CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
May-17	F. No. 349/82/2017-GST	11/8/2017	Circular on Bond/LUT in case of exports without payment of integrated tax
Apr-17	F. No. 349/82/2017-GST	7/7/2017	Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
Mar-17	F. No. 349/75/2017-GST	5/7/2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
Feb-17	F. No. 349/82/2017-GST	4/7/2017	Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg

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