Section No. 168 - Power to issue instructions or directions.
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
01/2017 Order No. - GST 21.07.2017 |
It extended the period for filing intimation in FORM GST CMP-01.
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02/2017 Order No. - GST 18.09.2017 |
It extended the period for submitting the declaration in FORM GST TRAN-1 till 31.10.2017. |
Superceded (vide Order No.08/2017-GST, dated 28.10.2017). |
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03/2017 Order No. - GST 21.09.2017 |
Filing of GST TRAN-1 under Rule 120 A of the CGST Rules, 2017
It extended the period for submitting the declaration in FORM GST TRAN-1 till 31.10.2017. |
Superceded (vide Order No.03/2017-GST, dated 21.09.2017).
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04/2017 Order No. - GST 29.09.2017 |
It extended the period for intimation of details of stock held on the date previous to the date of exercise of option to pay tax under Section 10 in FORM GST CMP-03 till 31.10.2017. |
Superceded (vide Order No.05/2017-GST, dated 28.10.2017).
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10/10/2017 - GST 18.10.2017 |
Clarification on Issues wherein the goods are moved within the State or From the State of Registration to another State for Supply on Approval Basis |
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05/2017 Order No. - GST 28.10.2017 |
It extended the period for intimation of details of stock held on the date previous to the date of exercise of option to pay tax under Section 10 in FORM GST CMP-03 till 31.11.2017. |
Superceded (vide Order No.05/2017-GST, dated 28.10.2017).
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06/2017 Order No. - GST 28.10.2017 |
Filing of GST REG-26
It extended the period for submit electronically the application in FORM GST REG-26 till 31.12.2017. |
Issued under Rule 24(2)(b) of the CGST Rules, 2017.
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07/2017 Order No. - GST 28.10.2017 |
Filing of GST TRAN-1 under Rule 120 A of the CGST Rules, 2017
It extended the period for submitting the declaration in FORM GST TRAN-1 till 30.11.2017 |
Superceded (vide Order No.09/2017-GST, dated 15.11.2017).
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08/2017 Order No. - GST 28.10.2017 |
It extended the period for submitting the declaration in FORM GST TRAN-1 till 31.10.2017. |
Superceded (vide Order No.10/2017-GST, dated 15.11.2017).
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09/2017 Order No. - GST 15.11.2017 |
Filing of GST TRAN-1 under Rule 117 of the CGST Rules, 2017
It extended the period for submitting the declaration in FORM GST TRAN-1 till 27.12.2017. |
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10/2017 Order No. - GST 15.11.2017 |
Filing of GST TRAN-1 under Rule 120 A of the CGST Rules, 2017
It extended the period for submitting the declaration in FORM GST TRAN-1 till 31.10.2017. |
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11/2017 Order No. - GST 21.12.2017 |
It extended the period for intimation of details of stock held on the date previous to the date of exercise of option to pay tax under Section 10 in FORM GST CMP-03 till 31.01.2018. |
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26/26/2017 - GST 29.12.2017 |
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36/10/2018 - GST 13.03.2018 |
Processing of Refund Applications for UIN Entities
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Also see under Section 55
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38/12/2018 - GST 26.03.2018 |
Clarification on Issues Related to Job Work |
Also see under Section 143
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1/2018 Order No. - Central Tax 28.03.2018 |
Filing of GST TRAN -2
It extended the period for furnishing the statement in FROM GST TRAN-2 under clause (b) (iii) of the Rule 117(4) of CGST Rules, 2017 till 30.06.2018. |
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45/19/2018 - GST 30.05.2018 |
Clarification on Refund Related Issues |
Also See under Section 54 (Refund)
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03/2018 Order No. - Central Tax 16.08.2018 |
Constitution of Standing Committee for purpose of Consumer Welfare fund
Constitution of Standing Committee under Sub-rule (4) of Rule 97 of CGST Rules, 2017. |
Issued under Rule 97(4) of the CGSG Rules, 2017
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58/32/2018 - GST 04.09.2018 |
Recovery of Arrears of Wrongly Availed CENVAT Credit under the Existing Law and Inadmissible Transitional Credit |
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59/33/2018 - GST 04.09.2018 |
Clarification on Refund Related Issues
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61/35/2018 - GST 04.09.2018 |
E-way Bill in case of storing of goods in Godown of transporter |
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63/37/2018 - GST 14.09.2018 |
Clarification regarding processing of refund claim filed by UIN Entities |
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4/2018 Order No - GST 17.09.2018 |
Filing of FORM GST TRAN-1 under Rule 117(1A) of CGST Rules, 2017. |
Superceded vide Order No. 01/2019-GST, dated 31.01.2019. |
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69/43/2018 - GST 26.10.2018 |
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. |
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70/44/2018 - GST 26.10.2018 |
Clarification on Certain Issues related to Refund. |
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72/46/2018 - GST 26.10.2018 |
It clarifies the procedure in respect of return of time expired drugs or medicines |
Relevant for Pharma Sector.
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73/47/2018 - GST 05.11.2018 |
Scope of Principal and Agent Relationship Under Schedule I of the CGST Act, 2017 in the context of Del-Credere-Agent-Reg. |
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74/48/2018 - GST 05.11.2018 |
Collection of Tax at Source by Tea Board of India |
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76/50/2018 - GST 31.12.2018 |
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg |
Also see under section 15, section 73, section 142, section 51. |
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01/2019 Order No. - GST 31.01.2019 |
It extended the period for submitting the declaration in FORM GST TRAN-I for class of person who could not submit the declaration on common portal due to technical difficulties and whose cases recommended by GST Council till 31.03.2019. |
Filing of FORM GST TRAN-1 under Rule 117(1A) of CGST Rules, 2017. |
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91/10/2018 - GST 18.02.2019 |
Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period from July, 2017 to March, 2018. |
Also refer to circular No. 3/1/2018-IGST, dated 25.05.2018.
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92/11/2019 - GST 07.03.2019 |
Clarification on various doubts related to treatment of Sales Promotion Schemes under GST |
It clarifies on issues of taxability, valuation, availability or otherwise of ITC on free samples and gifts, Buy one get one free offer; discount including ‘Buy one, save more” offers, secondary discounts. |
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94/13/2019 - GST 28.03.2019 |
It issues clarification on refund related issues under GST. |
Refund matter
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103/22/2019 - GST 28.06.2019 |
Clarification regarding determination of place of supply in certain cases. |
It clarify the place of supply in case of services provided by Ports and Services rendered on goods temporarily imported in India. |
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104/23/2019 - GST 28.06.2019 |
Processing of Refund Applications in FORM GST RFD-01A submitted by Taxpayers wrongly mapped on the common portal |
Refund Matter
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105/24/2019 - GST 28.06.2019 |
Clarification on various doubts related to treatment of secondary or post-sales discount under GST. |
Also refers to circular No. 92/11/2019-GST, dated 07.03.2019. |
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107/26/2019 - GST 18.07.2019 |
Clarifications on doubts related to supply of Information Technology Enabled Services (ITes Services)-Reg. |
Withdrawn vide Circular No. 127/46/2019-GST, dated 04.12.2019. |
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122/41/2019 - GST 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 taxpayers and other concerned persons-Reg. |
As amended vide Circular No. |
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123/42/2019 - GST 11.11.2019 |
Restriction in availment of Input Tax Credit in terms of Sub-Rule (4) of Rule 36 of CGST Rules, 2017. |
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128/47/2019 - GST 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 taxpayers and other concerned persons-Reg. |
As amended vide Circular No. |
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01/2020 Order No. - GST 07.02.2020 |
It extended the time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the CGST Rules for class of registered persons who could not submit the said declaration by due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council. |
(filing of FORM GST TRAN-1 under Rule 117(1A) of CGST Rules, 2017.
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142/12/2020 - GST 09.10.2020 |
Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020. |
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143/1/2020 - GST 10.11.2020 |
It deals with Quarterly Return Monthly Payment Scheme and explains legislative changes and procedures. |
QRMP Scheme.
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160/16/2021 - GST 20.09.2021 |
Clarification in respect of Certain GST Related Issues-Reg. |
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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. |
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197/09/2023 - GST 17.07.2023 |
Clarification on Refund Related Issue
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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–reg. |
Also relevant for section 2(6) of the IGST Act, 2017.
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203/15/2023 - GST 27.10.2023 |
Clarification regarding determination of place of supply in various cases-reg. |
Also relevant for section 12 and 13 of the IGST Act, 2017
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204/16/2023 - GST 27.10.2023 |
Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST-reg. |
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232/26/2024 - GST 11.06.2024 |
Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. |
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207/1/2024 - 26.06.2024 |
Reduction of Government Litigation- Fixing Monetary Limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court-Reg |
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208/2/2024 - GST 26.06.2024 |
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. |
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209/3/2024 - GST 26.06.2024 |
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 |
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210/4/2024 - GST 26.06.2024 |
Clarification on Valuation of Supply of Import of Services by a related person where recipient is eligible to full Input Tax Credit-Reg
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211/5/2024 - GST 26.06.2024 |
Clarification on time limit under section 16(4) of the CGST Act, 2017 in respect of RCM supplies received from unregistered persons-Reg |
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212/06/2024 - GST 26.06.2024 |
Clarification on Mechanism for providing evidence of compliance of conditions of Section 15(3) (b) (ii) of the CGST Act 2017 by the suppliers |
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213/07/2024 - GST 26.06.2024 |
Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company-Reg |
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214/08/2024 - GST 26.06.2024 |
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 |
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215/09/2024 - GST 26.06.2024 |
Clarification on taxability of wreck and salvage values in motor insurance claims |
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216/10/2024 - GST 26.06.2024 |
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 |
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217/11/2024 - GST 26.06.2024 |
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.
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218/12/2024 - GST 26.06.2024 |
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 |
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219/13/2024 - GST 26.06.2024 |
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. |
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220/14/2024 - GST 26.06.2024 |
Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors |
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221/15/2024 - GST 26.06.2024 |
Time of supply on Annuity Payments under HAM Projects
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222/16/2024 - GST 26.06.2024 |
Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment |
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223/17/2024 - GST 10.07.2024 |
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. |
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224/18/2024 - GST 11.07.2024 |
Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation |
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226/20/2024 - GST 11.07.2024 |
Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export |
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227/21/2024 - GST 11.07.2024 |
Processing of refund applications filed by Canteen Stores Department (CSD).
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228/22/2024 - GST 15.07.2024 |
Clarifications regarding applicability of GST on certain services -reg
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229/23/2024 - GST 15.07.2024 |
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 |
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230/24/2024 - GST 11.09.2024 |
Clarification in respect of advertising Services provided to foreign clients. |
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231/25/2024 - GST 11.09.2024 |
Clarification on availability of Input tax credit in respect of demo vehicles. |
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233/27/2024 - GST 11.09.2024 |
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 |
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251/08/2025 - GST 12.09.2025 |
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST-Reg.
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252/09/2025 - GST 23.09.2025 |
Communication to taxpayers through e-Office-requirement of Document Identification Number (DIN)-Reg |