List of GST Circulars issued by CBIC during 2022, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. GST laws:
| CBIC CGST Circulars 2022 (No./ Date/ Particulars) |
| CBIC GST Circular 188/20/2022 dt. 27/12/2022: GST Refund Application Procedure for Unregistered Persons. Read More… |
| CBIC GST Circular 187/19/2022 dt. 27/12/2022: Clarification on Statutory Dues in IBC cases under GST. Read More… |
| CBIC GST Circular 186/18/2022 dt. 27/12/2022: Clarifications on ‘NCB’ and ‘e-Invoicing’ under GST. Read More… |
| CBIC GST Circular 185/17/2022 dt. 27/12/2022: CBIC clarification on the applicability of Section 75(2) of the CGST Act, 2017 and its impact on limitation. Read More… |
| CBIC GST Circular 184/16/2022 dt. 27/12/2022: CBIC clarification on ITC entitlement where the place of supply is determined under proviso to Section 12(8) of the IGST, 2017. Read More… |
| CBIC GST Circular 183/15/2022 dt. 27/12/2022: CBIC clarification on how to deal with the difference in Input Tax Credit (ITC) claimed in FORM GSTR-3B as compared to details in FORM GSTR-2A for fiscal years 2017-18 and 2018-19. Read More… |
| CBIC GST Circular 182/14/2022 dt. 10/11/2022: CBIC guidelines for verification of the transitional credit by the field formations. Read More… |
| CBIC GST Circular 181/13/2022 dt. 10/11/2022: CBIC clarification on refunds of unutilized input tax credit, accumulated due to an inverted duty structure, u/s 54(3) read with Rule 89(5). Read More… |
| CBIC GST Circular 180/12/2022 dt. 09/09/2022: CBIC guidelines for aggrieved registered persons (taxpayers/assessees) in relation to filing/revision of GST TRAN-1/TRAN-2 to claim transitional credit. Read More… |
| CBIC IGST Circulars 2022 (No./ Date/ Particulars) |
| CBIC UTGST Circulars 2022 (No./ Date/ Particulars) |
| CBIC Compensation Cess Circulars 2022 (No./ Date/ Particulars) |
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |