| 206/18/2023-GST | Circular 206/18/2023-GST | 31-10-2023 | Clarifications regarding applicability of GST on certain services. | |
| 205/17/2023-GST | Circular 205/17/2023-GST | 27-10-2023 | Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023. | |
| 204/16/2023-GST | Circular 204/16/2023-GST | 27-10-2023 | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST | |
| 203/15/2023-GST | Circular 203/15/2023-GST | 27-10-2023 | Clarification regarding determination of place of supply in various cases | |
| 202/14/2023-GST | Circular 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 | |
| 201/13/2023-GST | Circular No. 201/13/2023-GST | 01-08-2023 | Clarifications regarding applicability of GST on certain services | |
| 200/12/2023-GST | Circular No. 200/12/2023-GST | 01-08-2023 | clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 | |
| 199/11/2023-GST | Circular No. 199/11/2023-GST | 17-07-2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons | |
| 198/10/2023-GST | Circular No. 198/10/2023-GST | 17-07-2023 | Clarification on issue pertaining to e-invoice | |
| 197/09/2023-GST | Circular No. 197/09/2023-GST | 17-07-2023 | Clarification on refund-related issues | |
| 196/08/2023-GST | Circular No. 196/08/2023-GST | 17-07-2023 | Clarification on taxability of share capital held in subsidiary company by the parent company | |
| 195/07/2023-GST | Circular No. 195/07/2023-GST | 17-07-2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period | |
| 194/06/2023-GST | Circular No. 194/06/2023-GST | 17-07-2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction | |
| 193/05/2023-GST | Circular No. 193/05/2023-GST | 17-07-2023 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 | |
| 192/04/2023-GST | Circular No. 192/04/2023-GST | 17-07-2023 | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. | |
| 191/03/2023 | Circular No. 191/03/2023 | 27-03-2023 | Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg | |
| 190/02/2023-GST | Circular No.190/02/2023-GST | 13-01-2023 | clarification regarding GST rates and classification of certain goods. | |
| 189/01/2023-GST | Circular No.189/01/2023-GST | 13-01-2023 | clarification regarding GST rates and classification of certain goods. | |
| 188/20/2022-GST | Circular No.188/20/2022-GST | 27-12-2022 | Prescribing manner of filing an application for refund by unregistered persons | |
| 182/14/2022-GST | Circular No.182/14/2022-GST | 10-11-2022 | Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 | |