List of GST Circulars issued by CBIC during 2021, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. GST laws:
| CBIC CGST Circulars 2021 (No./ Date/ Particulars) |
| CBIC GST Circular 168/24/2021 dt. 30/12/2021: CBIC prescribes the mechanism for filing of refund claim by the taxpayers registered in erstwhile UT of Daman & Diu for period prior to merger with UT of Dadra & Nagar Haveli. |
| CBIC GST Circular 167/23/2021 dt. 17/12/2021: CBIC clarifications regarding GST on service supplied by restaurants through e-commerce operators, i.e. e tax on ‘restaurant service’ supplied through e-commerce operators shall be paid by the e-commerce operator. |
| CBIC GST Circular 165/21/2021 dt. 17/11/2021: CBIC clarifies certain issues (part 3) about the use of Dynamic Quick Response (QR) Code on B2C invoices and the compliance with Central Tax Notification 14/2020 dated 21/03/2020. |
| CBIC GST Circular 162/18/2021 dt. 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. Read More…. |
| CBIC GST Circular 161/17/2021 dt. 20/09/2021: Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017. Read More… |
| CBIC GST Circular 160/16/2021 dt. 20/09/2021: Clarification in respect of certain GST related issues. Read More… |
| CBIC GST Circular 159/15/2021 dt. 20/09/2021: Clarifications on doubts related to Scope of ‘Intermediary Services’ under the IGST Act 2017. Read More… |
| CBIC GST Circular 157/13/2021 dt. 20/07/2021: CBIC clarification on Extension of Limitation under GST Law in terms of Hon’ble Supreme Court’s Order dt. 27/04/2021. Read More… |
| CBIC GST Circular 156/12/2021 dt. 21/06/2021: CBIC clarifies certain issues (part 2) about the use of Dynamic Quick Response (QR) Code on B2C invoices and the compliance with Central Tax Notification 14/2020 dated 21/03/2020. |
| CBIC GST Circular 146/02/2021 dt. 23/02/2021: CBIC clarifies certain issues (part 1) about the use of Dynamic Quick Response (QR) Code on B2C invoices and the compliance with Central Tax Notification 14/2020 dated 21/03/2020. |
| CBIC IGST Circulars 2021 (No./ Date/ Particulars) |
| CBIC UTGST Circulars 2021 (No./ Date/ Particulars) |
| CBIC Compensation Cess Circulars 2021 (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: 2024, 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. |