List of GST Circulars issued by CBIC during 2023, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. GST laws:
| CBIC CGST Circulars 2023 (No./ Date/ Particulars) |
| CBIC GST Circular 201/13/2023 dated August 1, 2023: Clarifications on GST Applicability for Certain Services (Property Renting Director, Food & Beverage in Cinema). Read More… |
| CBIC GST Circular 200/12/2023 dated 01/08/2023: Clarifications on GST Rates and Classification of Certain Goods and Regularisation of Issues on “as is” basis. Read More… |
| CBIC GST Circular 199/11/2023 dated 17/07/2023: Clarification on Taxability of Inter-office Supply of Services in Different States. Read More… |
| CBIC GST Circular 198/10/2023 dated 17/07/2023: Clarification on E-Invoice Rules for Supplies to Government Entities. Read More… |
| CBIC GST Circular 197/09/2023 dated 17/07/2023: Clarification on GST Refunds Related 4 Issues. Read More… |
| CBIC GST Circular 196/08/2023 dated 17/07/2023: No GST on Shares Held in a Subsidiary Company – Clarification. Read More… |
| CBIC GST Circular 195/07/2023 dated 17/07/2023: Clarification on ITC Availability for Warranty Period Replacement/ Repair Services. Read More… |
| CBIC GST Circular 194/06/2023 dated 17/07/2023: Clarification on GST TCS Liability in Case of Multiple ECOs in One Transaction (ONDC).Read More… |
| CBIC GST Circular 193/05/2023 dated 17/07/2023: Clarification on Handling ITC Differences in GSTR-3B & 2A durig different periods from 01/04/2019 to 31/12/2021.Read More… |
| CBIC GST Circular 192/04/2023 dated 17/07/2023: Clarification on Charging of Interest for Wrong Availment of IGST Credit. Read More… |
| CBIC GST Circular 190/02/2023 dt. 13/01/2023: Clarification on GST applicability on Air Force Mess accommodations and MeitY incentives to acquiring banks for RuPay Debit Cards and low-value BHIM-UPI transactions. Read More… |
| CBIC GST Circular 189/01/2023 dt. 13/01/2023: Clarification regarding GST rates and classification of certain goods. Read More… |
| CBIC IGST Circulars 2023 (No./ Date/ Particulars) |
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| CBIC UTGST Circulars 2023 (No./ Date/ Particulars) |
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| CBIC Compensation Cess Circulars 2023 (No./ Date/ Particulars) |
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| 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. |