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GST > Circulars

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Circular No. 255/01/2026 – GST: GST Jurisdiction Transfer

Understand Circular No. 255/01/2026-GST on GST jurisdiction after transfer of business, pending proceedings, appeals, and powers of tax officers.

Circular No. 254/11/2025 – GST: Proper Officer Assignment Guide

Understand Circular No. 254/11/2025-GST assigning proper officers under Sections 74A, 75(2) & 122 of the CGST Act, with monetary limits and FAQs.

Circular No. 253/10/2025 – GST: Withdrawal of Circular 212 Explained

Learn Circular No. 253/10/2025-GST withdrawing Circular 212/6/2024-GST and understand its impact on Section 15(3)(b)(ii) GST compliance

Circular No. 252/09/2025 – GST: eOffice DIN Requirement

Learn Circular No. 252/09/2025-GST on eOffice communications, Issue Number as DIN, RFN verification, and updated CBIC documentation requirements.

Circular No. 251/08/2025 – GST on Post-Sale Discounts

Circular No. 251/08/2025 – GST clarifies treatment of secondary & post-sale discounts, ITC rules, and promotional service taxability.

Circular No. 250/07/2025: Review & Appeal of CAA Orders

Understand Circular 250/07/2025 on review, appeal, and revision of GST orders passed by Common Adjudicating Authority for DGGI notices. Process clarified.

Circular No. 249/06/2025 – GST | DIN Not Needed with RFN

Circular No. 249/06/2025 -GST clarifies DIN is not required if GST portal doc has RFN. Know compliance norms for GST notices with Finodha GST Experts.

Circular No. 248/05/2025 – GST |Section 128A GST

Circular No. 248/05/2025 – GST clarifies GST waiver under Section 128A for FY 2017–20, including GSTR-3B payments and appeal withdrawal.

Circular No. 247/04/2025 – GST Rate Clarifications on Goods

Circular No. 247/04/2025 – GST clarifies GST rates & classification of goods per 55th GST Council meeting. Explore new rates & compliance tips with Finodha’s…

Circular No. 246/03/2025 – GST |Late Fee on GSTR-9C Filing

Circular No. 246/03/2025 – GST clarifies that no separate late fee applies for GSTR-9C delay. GSTR-9 late fee suffices. Know the rule & avoid penalty with Finodha.

Circular No. 233/27/2024 – 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.

Sub-rule (10) of rule 96 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”) provides for a bar on availment of the refund of integrated tax (IGST) paid on export of goods or services,

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Circular No. 206/18/2023 – GST: GST on Certain Services

Understand Circular No. 206/18/2023-GST covering GST on electricity reimbursement, malt job work, DMFT, CPWD horticulture services and leasing.

Circular No. 205/17/2023 – GST: GST on Imitation Zari Thread

Learn Circular No. 205/17/2023-GST on the 5% GST rate for imitation zari thread or yarn, HS 5605 classification, and refund restrictions under GST.

Circular No. 204/16/2023 – GST: Personal & Corporate GST

Understand Circular No. 204/16/2023-GST on GST applicability and valuation of personal and corporate guarantees with practical FAQs and examples.

Circular No. 203/15/2023 – GST: Place of Supply Clarified

Learn Circular No. 203/15/2023-GST on place of supply for goods transport, advertising services, and co-location services under the IGST Act.

Circular No. 202/14/2023 – GST: Export of Services Explained

Understand Circular No. 202/14/2023-GST on export of services, Special Rupee Vostro Accounts, RBI permissions, and Section 2(6) of the IGST Act.

Circular No. 201/13/2023 – GST: Director & Cinema Services

Understand Circular No. 201/13/2023-GST on GST for director’s personal services, reverse charge, and food & beverages supplied in cinema halls.

Circular No. 200/12/2023 – GST: GST Rates on Certain Goods

Learn Circular No. 200/12/2023-GST on GST rates for snack pellets, fish soluble paste, raw cotton, areca leaf products, HSN 9021 and more.

Circular No. 199/11/2023 – GST: HO & Branch GST Clarified

Understand Circular No. 199/11/2023-GST on GST for services between Head Office and Branch Offices, ISD, ITC distribution, and valuation rules.

Circular No. 198/10/2023 – GST: E-Invoice Clarification

Learn Circular No. 198/10/2023-GST on e-invoicing for supplies to Government Departments, PSUs, local authorities, and TDS-registered entities.

Circular No. 197/09/2023 – GST: GST Refund Issues Explained

Understand Circular No. 197/09/2023-GST on GSTR-2B refund eligibility, RFD-01 changes, Rule 96A, export refunds, and adjusted turnover.

Circular No. 93/12/2019 – GST: Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding.

Representations have been received requesting to clarify whether Integrated Goods and Service Tax or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI.

Circular No. 178/10/2022 – GST: Liquidated Damages & GST

Understand GST Circular 178/10/2022 on GST applicability to liquidated damages, compensation, penalties, cancellation charges, late payment fees, and breach of contract.

Circular No.128/47/2019 – 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 taxpayers and other concerned persons.

Attention is invited to Board’s Circular No. 122/41/2019- GST dated 05″ November 2019 that was issued to implement the decision for Generation and Quoting of Document Identification Number (DIN) on specified documents. This was done with a view to leverage technology for greater accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.

Circular No. 82/01/2019 – GST: Applicability of GST on various programmers conducted by the Indian Institutes of Managements (IIMs).

Therefore, for the period from 1st July, 2017 to 30th January, 2018, GST exemption would be available only to three long duration programs specified above.

Circular No. 2/2/2017 – GST: Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.

Various communications have been received from the field formations and exporters on the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up.

Circular No. 60/34/2018 – GST: Processing of refund applications filed by Canteen Stores Department (CSD).

With a view to ensuring expeditious processing of refund claims, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereafter referred to as the ‘CGST Act’),

Circular No. 127/46/2019 – GST: Seeks to Ab-Initio Withdraw the Circular No. 107/26/2019 dated 18.07.2019.

Kind attention is invited to Circular No. 107/26/2019-GST dated 18.07.2019 wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST.

Circular No. 247/04/2025 – GST Rate Clarifications on Goods

Circular No. 247/04/2025 – GST clarifies GST rates & classification of goods per 55th GST Council meeting. Explore new rates & compliance tips with Finodha’s…

Circular No. 208/02/2024 – GST: Special Procedure Explained

Learn Circular No. 208/02/2024-GST with practical FAQs on Notification 04/2024-CT, GST SRM forms, packing machines, job work, SEZ and compliance.

Circular No. 52/26/2018 – GST dated 09.08.2018 i. r. o. clarification regarding applicability of GST rates on various goods and services.

Applicability of GST on Fortified Toned Milk: Representations have been received seeking clarification regarding applicability of Goods and Service Tax on Fortified Toned Milk.