| 167/23/2021-GST | Circular No 167 / 23 /2021 - GS | 17-12-2021 | GST on service supplied by restaurants through e-commerce operators – reg. | |
| 165/21/2021-GST | Circular No.165/21/2021-GST | 17-11-2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 | |
| 166/22/2021-GST | Circular No.166/22/2021-GST | 17-11-2021 | Circular on Clarification on refund related issues | |
| 163/19/2021-GST | Circular No.163/19/2021-GST | 06-10-2021 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. | |
| 164/2020/2021-GST | Circular No.164/2020/2021-GST | 06-10-2021 | Clarifications regarding applicable GST rates & exemptions on certain services. | |
| 162/18/2021-GST | Circular No.162/18/2021-GST | 25-09-2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. | |
| 159/15/2021-GST | Circular No. 159/15/2021-GST | 20-09-2021 | Clarification on doubts related to scope of “Intermediary” | |
| 160/16/2021-GST | Circular No. 160/16/2021-GST | 20-09-2021 | Clarification in respect of certain GST related issues | |
| 161/17/2021-GST | Circular No. 161/17/2021-GST | 20-09-2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 | |
| 158/14/2021-GST | Circular No. 158/14/2021-GST | 06-09-2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 | |
| 157/13/2021-GST | Circular No. 157/13/2021-GST | 20-07-2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. | |
| 149/05/2021-GST | Circular No.149/05/2021-GST | 17/06/2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | |
| 150/05/2021-GST | Circular No.150/05/2021-GST | 17/06/2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | |
| 151/05/2021-GST | Circular No.151/05/2021-GST | 17/06/2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) | |
| 152/05/2021-GST | Circular No.152/05/2021-GST | 17/06/2021 | Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis | |
| 153/05/2021-GST | Circular No.153/05/2021-GST | 17/06/2021 | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS | |
| 154/05/2021-GST | Circular No.154/05/2021-GST | 17/06/2021 | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them | |
| 155/05/2021-GST | Circular No.155/05/2021-GST | 17/06/2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System | |
| 156/12/2021-GST | Circular No.156/05/2021-GST | 17/06/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. | |
| 148/04/2021-GST | Circular No. 148/04/2021-GST | 18/05/2021 | Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. | |