Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

CCT/26-2/2025-26/99

FAQs for clarifying various aspects of "specified premises" in the context of supply of restaurants services

1/2025-26-GST

2

01/2025-26-GST

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST.

251/08/2025-GST

3

Not Applicable

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN).

252/09/2025-GST

4

02/2025-26-GST

Regarding withdrawal of Circular No. 212/6/2024-GST.

253/10/2025-GST

5

Not Applicable

Assigning Proper Officer under Section 74A, Section 75(2) and Section 122 of the Central Goods and Services Tax Act, 2017.

254/11/2025-GST

Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

31/2024-2025-GST

Processing of online applications in Form GST SPL-1 or Form GST SPL-2 under section 128A of the Central Goods and Services Tax Act 2017, and Goa Goods and Service Tax Act 2017.

238/32/2024-GST

2

01/2024-25-GST

Reduction of Government Litigation–fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court–reg.

207/01/2024-GST

3

02/2024-25-GST

Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024-Central Tax dated 05-01-2024–reg.

208/02/2024-GST

4

03/2024-25-GST

Clarification on the provisions of Clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons–reg.

209/03/2024-GST

5

04/2024-25-GST

Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit–reg.

210/04/2024-GST

6

05/2024-25-GST

Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons–reg.

211/05/2024-GST

7

06/2024-25-GST

Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers–reg.

212/06/2024-GST

8

07/2024-25-GST

Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company–reg.

213/07/2024-GST

9

08/2024-25-GST

Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value.

214/08/2024-GST

10

09/2024-25-GST

Clarification on taxability of wreck and salvage values in motor insurance claims.

215/09/2024-GST

11

10/2024-25-GST

Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023.

216/10/2024-GST

12

11/2024-25-GST

Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

217/11/2024-GST

13

12/2024-25-GST

Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

218/12/2024-GST

14

13/2024-25-GST

Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of Section 17(5) of the CGST Act, 2017.

219/13/2024-GST

15

14/2024-25-GST

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors.

220/14/2024-GST

16

15/2024-25-GST

Time of supply on Annuity Payments under HAM Projects.

221/15/2024-GST

17

16/2024-25-GST

Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.

222/16/2024-GST

18

Not Applicable

Amendment in Circular No. 1/1/2017 in respect of Proper Officer for provisions relating to Registration and Composition Levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.

223/17/2024-GST

19

17/2024-25-GST

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

224/18/2024-GST

20

18/2024-25-GST

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

225/19/2024-GST

21

19/2024-25-GST

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.

226/20/2024-GST

22

20/2024-25-GST

Processing of refund applications filed by Canteen Stores Department (CSD).

227/21/2024-GST

23

21/2024-25-GST

Clarifications regarding applicability of GST on certain services – Reg.

228/22/2024-GST

24

22/2024-25-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi – Reg.

229/23/2024-GST

25

23/2024-25-GST

Clarification in respect of advertising services provided to foreign clients.

230/24/2024-GST

26

24/2024-25-GST

Clarification on availability of input tax credit in respect of demo vehicles.

231/25/2024-GST

27

25/2024-25-GST

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

232/26/2024-GST

28

26/2024-25-GST

Clarification regarding regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.

233/27/2024-GST

29

27/2024-25-GST

Clarifications regarding applicability of GST on certain services.

234/28/2024-GST

30

28/2024-25-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024 at New Delhi.

235/29/2024-GST

31

29/2024-25-GST

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.

236/30/2024-GST

32

Corrigendum to Circular No. 30/2024-25-GST

Corrigendum to Circular No. 30/2024-25-GST dated 1st November, 2024 issued vide F. No. CCT/26-4/2024-25/G/3466, published in the Official Gazette, Extraordinary, Series II No. 31 dated 1st November, 2024.

Corrigendum

33

30/2024-25-GST

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in Section 16 of the CGST Act, 2017.

237/31/2024-GST

34

31/2024-25-GST

Clarification of various doubts related to Section 128A of the CGST Act, 2017.

238/32/2024-GST

35

Not Applicable

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' – Reg.

239/33/2024-GST

36

32/2024-25-GST

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of the Central Goods and Services Tax Act, 2017 are supplied through their platform.

240/34/2024-GST

37

33/2024-25-GST

Clarification on availability of input tax credit as per clause (b) of sub-section (2) of Section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods delivered by the supplier at his place of business under Ex-Works Contract.

241/35/2024-GST

38

34/2024-25-GST

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients.

242/36/2024-GST

39

35/2024-25-GST

Clarification on various issues pertaining to GST treatment of vouchers.

243/37/2024-GST

40

36/2024-25-GST

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding/re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

244/01/2025-GST

41

37/2024-25-GST

Clarifications regarding applicability of GST on certain services.

245/02/2025-GST

42

38/2024-25-GST

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C.

246/03/2025-GST

43

39/2024-25-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

247/04/2025-GST

44

40/2024-25-GST

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017.

248/05/2025-GST

45

Not Applicable

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 taxpayers and other concerned persons.

249/06/2025-GST

46

Not Applicable

Reviewing Authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI.

250/07/2025-GST

Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

22/2022-23-GST

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.

191/03/2023-GST

2

01/2023-24-GST

Clarification on charging of interest under Section 50(3) of the Goa GST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

192/04/2023-GST

3

02/2023-24-GST

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.

193/05/2023-GST

4

03/2023-24-GST

Clarification on TCS liability under Sec. 52 of the Goa GST Act, 2017 in case of multiple E-commerce Operators in one transaction.

194/06/2023-GST

5

04/2023-24-GST

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.

195/07/2023-GST

6

05/2023-24-GST

Clarification of taxability of share capital held in subsidiary company by the parent company.

196/08/2023-GST

7

06/2023-24-GST

Clarification on refund-related issues.

197/09/2023-GST

8

07/2023-24-GST

Clarification on issue pertaining to e-invoice.

198/10/2023-GST

9

08/2023-24-GST

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.

199/11/2023-GST

10

09/2023-24-GST

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 - Reg.

200/12/2023-GST

11

10/2023-24-GST

Clarification regarding applicability of GST on certain services - Reg.

201/13/2023-GST

12

11/2023-24-GST

Clarification relating to export of services under sub-clause (iv) of Section 2(6) of the IGST Act, 2017 - Regarding.

202/14/2023-GST

13

12/2023-24-GST

Clarification regarding determination of place of supply in various cases - Regarding.

203/15/2023-GST

14

13/2023-24-GST

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST - Regarding.

204/16/2023-GST

15

14/2023-24-GST

Clarification regarding GST rate on imitation Zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023 - Reg.

205/17/2023-GST

16

15/2023-24-GST

Clarifications regarding applicability of GST on certain services – Reg.

206/18/2023-GST

Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2022-23-GST

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 – Reg.

170/02/2022-GST

2

02/2022-23-GST

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

171/03/2022-GST

3

03/2022-23-GST

Clarification on various issue pertaining to GST – Reg.

172/04/2022-GST

4

04/2022-23-GST

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

173/05/2022-GST

5

05/2022-23-GST

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

174/06/2022-GST

6

06/2022-23-GST

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

175/07/2022-GST

7

07/2022-23-GST

Withdrawal of Circular No. 106/25/2019-GST dated 29-06-2019 – Reg.

176/08/2022-GST

8

08/2022-23-GST

Clarification regarding applicable GST rates & exemptions on certain services – Reg.

177/09/2022-GST

9

09/2022-23-GST

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

178/10/2022-GST

10

10/2022-23-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on the 28th–29th June, 2022 at Chandigarh – Reg.

179/11/2022-GST

11

11/2022-23-GST

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. – Reg.

180/12/2022-GST

12

12/2022-23-GST

Clarification on refund related issues – Reg.

181/13/2022-GST

13

13/2022-23-GST

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 – Reg.

182/14/2022-GST

14

14/2022-23-GST

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 – Reg.

183/15/2022-GST

15

15/2022-23-GST

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 – Reg.

184/16/2022-GST

16

16/2022-23-GST

Clarification with regard to applicability of provisions of Section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation – Reg.

185/17/2022-GST

17

17/2022-23-GST

Clarification on various issue pertaining to GST – Reg.

186/18/2022-GST

18

18/2022-23-GST

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 – Reg.

187/19/2022-GST

19

19/2022-23-GST

Prescribing manner of filing an application for refund by unregistered persons – Reg.

188/20/2022-GST

20

20/2022-23-GST

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022 – Reg.

189/01/2023-GST

21

21/2022-23-GST

Clarifications regarding applicability of GST on certain services – Reg.

190/02/2023-GST

Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

1/2021-22-GST

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 Goa GST Act, 2017 and rule 23 of the CGST Rules, 2017.

148/04/2021-GST

2

2/2021-22-GST

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

149/05/2021-GST

3

3/2021-22-GST

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

150/06/2021-GST

4

4/2021-22-GST

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

151/07/2021-GST

5

5/2021-22- GST

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

152/08/2021-GST

6

6/2021-22-GST

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

153/09/2021-GST

7

7/2021-22- GST

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

154/10/2021-GST

8

8/2021-22- GST

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

155/11/2021-GST

9

9/2021-22- GST

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020-Reg

156/12/2021-GST

10

10/2021-22- GST

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

157/13/2021-GST

11

11/2021-22- GST

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

158/14/2021-GST

12

12/2021-22-GST

Clarification on doubts related to scope of “Intermediary”

159/15/2021-GSTT

13

13/2021-22-GST

Clarification in respect of certain GST related issues

160/16/2021-GST

14

14/2021-22- GST

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

161/17/2021-GST

15

15/2021-22- GST

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

162/18/2021-GST

16

16/2021-22-GST

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.

163/19/2021-GST

17

17/2021-22- GST

Clarifications regarding applicable GST rates & exemptions on certain services.

164/20/2021-GST

18

18/2021-22- GST

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

165/21/2021-GST

19

19/2021-22- GST

Circular on Clarification on refund related issues

166/22/2021-GST

20

20/2021-22-GST

GST on service supplied by restaurants through e-commerce operators-reg.

167/23/2021

21

Not Applicable

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.

168/24/2021

22

Not Applicable

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'.

169/01/2022-GST

Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2020-21- GST

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

136/06/2020-GST

2

02/2020-21- GST

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

137/07/2020-GST

3

03/2019-20-GST

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg

138/08/2020-GST

4

04/2020-21- GST

Clarification on Refund Related Issues

139/09/2020-GST

5

05/2020-21- GST

Clarification in respect of levy of GST on Director’s Remuneration

140/10/2020-GST

6

06/2020-21- GST

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

141/11/2020-GST

7

07/2020-21- GST

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

142/12/2020-GST

8

08/2020-21- GST

Provisions relating to Quarterly Return Monthly Payment Scheme

143/13/2020-GST

9

09/2020-21- GST

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of Goa GST Rules, 2017.

145/01/2021-GST

10

10/2020-21- GST

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no.38/01/20l7-Fin(R&C )(134) dated 30th March, 2020- Reg

146/02/2021-GST

11

11/2020-21- GST

seeks to clarify certain refund related issues

147/02/2021-GST

Sr. no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2019-20-GST

Seeks to clarify certain refund related issues under GST

94/13/2019-GST

2

02/2019-20-GST

Seeks to clarify verification for grant of new registration

95/14/2019-GST

3

03/2019-20-GST

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor)

96/15/2019-GST

4

04/2019-20-GST

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

97/16/2019-GST

5

05/2019-20-GST

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the SGST Rules.

98/17/2019-GST

6

NOT ISSUED

Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

99/18/2019-GST

Circular kept on hold as notification referred is yet to be issued

7

06/2019-20-GST

GST Applicability on Seed Certification Tags.

100/19/2019-GST

8

07/2019-20-GST

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.

101/20/2019-GST

9

Corrigendum to Circular No. 04/2019-20-GST

Corrigendum to Circular No.04/2019-20- GST dated 8th April, 2019 issued vide F.no.CCT/ 26-4/2017-2018/C 107

Corrigendum to Circular No. 97/16/2019-GST

10

Corrigendum to Circular No. 04/2019-20-GST

Corrigendum to Circular No. 04/2019-20-GST dated 08/04/2019, issued vide F. No. CCT/26-4/2017-2018/C, as amended vide Corrigendum dated 15.07.2019

Corrigendum to Circular No. 97/16/2019-GST

11

10/2019-20-GST

Clarification regarding applicability of GST on additional / penal interest – reg.

102/21/2019-GST

12

Corrigendum to Circular No. 10/2019-20-GST

Corrigendum to Circular No. 10/2019-20-GST dated 15th July 2019, issued vide F. No. CCT/26-4/2017-2018/C 985

Corrigendum to Circular No. 102/21/2019-GST

13

09/2019-20-GST

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for te purpose of auction of tea coffee rubber etc.

23/23/2017-GST

14

11/2019-20-GST

Clarification regarding determination of place of supply in certain cases – reg.

103/22/2019-GST

15

12/2019-20-GST

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.

104/23/2019-GST

16

13/2019-20-GST

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

105/24/2019-GST

17

14/2019-20-GST

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.

106/25/2019-GST

18

15/2019-20-GST

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

107/26/2019-GST

19

16/2019-20-GST

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.

108/27/2019-GST

20

17/2019-20-GST

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

109/28/2019-GST

21

18/2019-20-GST

Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

110/29/2019-GST

22

19/2019-20-GST

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

111/30/2019-GST

23

20/2019-20-GST

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

112/31/2019-GST

24

21/2019-20-GST

Clarification regarding GST rates & classification (goods) Circular–reg.

113/32/2019-GST

25

22/2019-20-GST

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

114/33/2019-GST

26

23/2019-20-GST

Clarification on issue of GST on Airport levies.

115/34/2019-GST

27

24/2019-20-GST

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.

116/35/2019-GST

28

25/2019-20-GST

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

117/36/2019-GST

29

26/2019-20-GST

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

118/37/2019-GST

30

27/2019-20-GST

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

119/38/2019-GST

31

28/2019-20-GST

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

120/39/2019-GST

32

29/2019-20-GST

Clarification related to supply of grant of alcoholic liquor license.

121/40/2019-GST

33

30/2019-20-GST

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of SGST Rules, 2017.

123/42/2019-GST

34

31/2019-20- GST

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

124/43/2019-GST

35

32/2019-20 - GST

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

125/44/2019-GST

36

33/2019-20 - GST

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.

126/45/2019-GST

37

34/2019-20 - GST

seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

127/46/2019-GST

38

35/2019-20-GST

Standard Operating Procedure to be followed in case of non-filers of returns – reg.

129/48/2019-GST

39

36/2019-20-GST

Reverse Charge Mechanism (RCM) on renting of motor vehicles

130/49/2019-GST

40

37/2019-20 - GST

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

132/2/2020-GST

41

38/2019-20 - GST

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of Goa GST Act read with rule 41(1) of Goa GST Rules

133 03/2020-GST

42

39/2019-20 - GST

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.

134/04/2020-GST

43

40/2019-20 - GST

Circular on Clarification on refund related issues - Reg

135/05/2020-GST

Sr. no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2017-18-GST

SGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery

6/6/2017-CGST

2

02/2017-2018-GST

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding

7/7/2017-GST

3

03/2017-2018-GST

Clarification on issues related to furnishing of Bond/LUT for exports

8/8/2017-GST

4

04/2017-2018-GST

Clarification on movement of goods on approval basis

10/10/2017-GST

5

05/2017-2018-GST

Clarification on taxability of printing contracts

11/11/2017-GST

6

06/2017-2018-GST

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

12/12/2017-GST

7

07/2017-2018-GST

Clarification of classification of cut pieces of fabric under GST

13/13/2017-GST

8

08/2017-2018-GST

Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit

14/14/2017-GST

9

09/2017-2018-GST

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

16/16/2017-GST

10

10/2017-2018-GST

Manual filing and processing of refund claims in respect of zero-rated supplies.

17/17/2017-GST

11

11/2017-2018-GST

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

18/18/2017-GST

12

12/2017-2018-GST

Clarification on taxability of custom milling of paddy.

19/19/2017-GST

13

13/2017-2018-GST

Issue related to classification and GST rate on Terracotta idols

20/20/2017-GST

14

14/2017-2018-GST

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

21/21/2017-GST

15

15/2017-2018-GST

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg

22/22/2017-GST

16

16/2017-2018-GST

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg

24/24/2017-GST

17

17/2017-2018-GST

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

25/25/2017-GST

18

18/2017-2018-GST

Clarifications regarding GST on College Hostel Mess Fees

28/02/2018-GST

19

19/2017-2018-GST

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.

29/3/2018-GST

20

20/2017-2018-GST

Filing of Returns under GST- regarding

26/26/2017-GST

21

21/2017-2018-GST

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.

30/4/2018-GST