| 2025 | 246/03/2025-GST | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C | |
| 2025 | 245/02/2025-GST | Clarifications regarding applicability of GST on certain services. | |
| 2025 | 28-Jan-2025 | Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. | |
| 2024 | 243/37/2024-GST | Clarification on various issues pertaining to GST treatment of vouchers | |
| 2024 | 242/36/2024-GST | Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients | |
| 2024 | 241/35/2024-GST | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract | |
| 2024 | 240/34/2024-GST | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform | |
| 2024 | 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. | |
| 2024 | 238/32/2024-GST | Clarification of various doubts related to Section 128A of the CGST Act, 2017. | |
| 2024 | 237/31/2024-GST | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. | |
| 2024 | 236/30/2024-GST | Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings | |
| 2024 | 235/29/2024-GST | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi | |
| 2024 | 234/28/2024-GST | Clarifications regarding applicability of GST on certain services | |
| 2024 | 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. | |
| 2024 | 232/26/2024-GST | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. | |
| 2024 | 231/25/2024-GST | Clarification on availability of input tax credit in respect of demo vehicles. | |
| 2024 | 230/24/2024-GST | Clarification in respect of advertising services provided to foreign clients. | |
| 2024 | 229/23/2024-GST | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. | |
| 2024 | 228/22/2024-GST | Clarifications regarding applicability of GST on certain services -reg. | |
| 2024 | 227/21/2024-GST | Processing of refund applications filed by Canteen Stores Department (CSD). | |