Circulars & Instructions

Circular No. 250/07/2025-GST

Circular No. 250/07/2025-GST: Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI - reg.

Circular No. 249/06/2025-GST: 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.

Instruction No. 05/2025-GST

Instruction No. 04/2025-GST

Instruction No. 03/2025-GST

Circular No. 248/05/2025-GST: Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg

Circular No. 247/04/2025-GST: Clarification regarding GST rates and classification of goods based on the 55th GST Council meeting

Instruction No. 02/2025-GST: Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 -regarding

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue- reg.

Circular No. 246/03/2025-GST: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C - reg.

Circular No. 245/02/2025-GST: Clarifications regarding applicability of GST on certain services – reg.

Circular No. 244/01/2025-GST

Instruction No. 01/2025-GST

Circular No. 243/37/2024-GST: Clarification on various issues pertaining to GST treatment of vouchers - reg.

Circular No. 242/36/2024-GST

Circular No. 241/35/2024-GST

Circular No. 240/34/2024-GST

Circular No. 239/33/2024-GST: 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.

Corrigendum to Circular No. 237/31/2024-GST