KGST and CGST Notifications/Circulars

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Order / Circular No. Date of Issue English Order / Circular No. Date of Issue English
12 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 GST-14/2022 12/09/2022 View 180/12/2022 09/09/2022 View
11 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. GST-12/2022 10/08/2022 View 179/11/2022 03/08/2022 View
10 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law. GST-11/2022 10/08/2022 View 178/10/2022 03/08/2022 View
09 Clarifications regarding applicable GST rates & exemptions on certain services. GST-10/2022 10/08/2022 View 177/09/2022 03/08/2022 View
08 Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. GST-09/2022 10/08/2022 View 176/08/2022 06/07/2022 View
07 Manner of filing refund of unutilized ITC on account of export of electricity. GST-08/2022 10/08/2022 View 175/07/2022 06/07/2022 View
06 Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. GST-07/2022 10/08/2022 View 174/06/2022 06/07/2022 View
05 Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. GST-06/2022 08/07/2022 View 173/05/2022 06/07/2022 View
04 Clarification on various issue pertaining to GST. GST-05/2022 08/07/2022 View 172/04/2022 06/07/2022 View
03 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. GST-04/2022 08/07/2022 View 171/03/2022 06/07/2022 View
02 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. GST-03/2022 08/07/2022 View 170/02/2022 06/07/2022 View
01 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.         Not Related To State 169/01/2022 12/03/2022 View