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2026 |
2025 |
2024 |
2023 |
2022 |
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2021 |
2020 |
2019 |
2018 |
2017 |
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CGST Circulars |
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Circular No.
266/12/2026-GST,
Dated
28th
October, 2026 |
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Clarifications regarding applicability of GST on certain services
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Circular No.
265/11/2026-GST,
Dated
28th
October, 2026 |
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Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting held on 8th October 2026, at New Delhi
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Circular No.
264/10/2026-GST,
Dated
26th
October, 2026 |
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Clarification in respect of the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017.
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Circular No.
263/09/2026-GST,
Dated
26th
October, 2026 |
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Clarification in respect of receipt of payment for export of goods or services.
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Circular No.
262/08/2026-GST,
Dated
26th
October, 2026 |
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Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles, pursuant to Circular No. 231/25/2024-GST dated 10.09.2024.
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Circular No.
261/07/2026-GST,
Dated
26th
October, 2026 |
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Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017.
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Circular No.
260/06/2026-GST,
Dated
26th
October, 2026 |
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Clarification on issues pertaining to Input Service Distributor.
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Circular No.
259/05/2026-GST,
Dated
26th
October, 2026 |
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Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 of the CGST Act
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Circular No.
258/04/2026-GST,
Dated
26th
October, 2026 |
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Clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, 2017.
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Circular No.
257/03/2026-GST,
Dated
26th
October, 2026 |
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Guidelines for the handling of applications for GST registration.
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Circular No.
256/02/2026-GST,
Dated
25th
July, 2026 |
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This circular clarifies the procedure for filing departmental appeals before the GST Appellate Tribunal (GSTAT) in DGGI cases adjudicated by a Common Adjudicating Authority (CAA). It specifies the reviewing authority, appeal filing process, and jurisdiction to ensure a uniform, coordinated, and legally consistent approach across all CGST Commissionerates.
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Circular No.
255/01/2026-GST,
Dated
25th
June, 2026 |
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Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction
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