Latest GST Circulars in 2025 Issued by CBIC for Taxpayers

Subodh Kumawat

8 years ago

Latest GST Circulars/orders from the official head office of CBIC and the commissioner of GST are available up to date for the notification purpose of GST India. The Goods and Services Tax is the biggest reform by the Indian government to tackle the complex tax rate structure that was followed until now. It has been assumed that the prevailing GST tax rate structure was creating a cascading effect of transactions, thus causing unnecessary inflation in the economy.

The central board of excise and customs has a major role in implementing the Goods and Services Tax as it has provided the resources and assistance through its majority of tax officials in training and development of tax personnel. There were numerous programs being conducted by the CBIC department to facilitate the proper functioning of GST in the market, while the issues were resolved every time. The department is also active in issuing any latest circular for the proper following of rules and regulations provided under the GST.

Latest CGST, IGST & UTGST Circulars by the CBIC Department

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Latest CGST Circulars/Orders by the Indian Government

“Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of the CGST Act or non-utilisation thereof in certain cases-reg.”

Notification Date	PDF in English	PDF in Hindi	Type – Circular or Order	Topic
01-10-2025	Check	Check	Cir.	“Regarding withdrawal of circular No. 212/6/2024-GST.”
23/09/2025	Check	Check	Cir.	“Communication to taxpayers through eOffice – requirement of Document Identification Number (DIN)”
12/09/2025	Check	Check	Cir.	“Clarification on various doubts related to treatment of secondary or post-sale discounts under GST”
24/06/2024	Check	Check	Cir.	“Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI”
09/06/2025	Check	–	Cir.	“Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons”
27/03/2025	Check	Check	Cir.	“Various issues related to availment of benefit of Section 128A of the CGST Act, 2017”
14/02/2025	Check	–	Cir.	“Clarifications regarding the applicability of GST on certain services.”
30/01/2025	Check	–	Cir.	“Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C”
28/01/2025	Check	–	Cir.	“Clarifications regarding applicability of GST on certain services.”
28/01/2025	Check	–	Cir.	“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.”
31/12/2024	Check	–	Cir.	“Clarification on various issues pertaining to GST treatment of vouchers”
31/12/2024	Check	–	Cir.	“Clarification on the place of supply of Online Services supplied by the suppliers of services to unregistered recipients”
31/12/2024	Check	–	Cir.	“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”
31/12/2024	Check	–	Cir.	“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”
04/12/2024	Check	–	Cir.	“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.”
15/10/2024	Check	–	Cir.	“Clarification of various doubts related to Section 128A of the CGST Act, 2017.”
15/10/2024	Check	–	Cir.	“Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.”
11/10/2024	Check	–	Cir.	“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”
11/10/2024	Check	–	Cir.	“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”
11/10/2024	Check	–	Cir.	“Clarifications regarding applicability of GST on certain services”
11/09/2024	Check	–	Cir.	“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”
11/09/2024	Check	–	Cir.	“Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India”
11/09/2024	Check	–	Cir.	“Clarification on availability of input tax credit in respect of demo vehicles”
11/09/2024	Check	–	Cir.	“Clarification in respect of advertising services provided to foreign clients”
15/07/2024	Check	–	Cir.	“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.”
15/07/2024	Check	–	Cir.	“Clarifications regarding applicability of GST on certain services -reg.”
11/07/2024	Check	–	Cir.	“Processing of refund applications filed by Canteen Stores Department (CSD).”
11/07/2024	Check	–	Cir.	“Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export”
11/07/2024	Check	–	Cir.	“Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.”
11/07/2024	Check	–	Cir.	“Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.”
10/07/2024	Check	–	Cir.	“Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.”
26/06/2024	Check	–	Cir.	“Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.”
26/06/2024	Check	–	Cir.	“Time of supply on Annuity Payments under HAM Projects”
26/06/2024	Check	–	Cir.	“Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors”
26/06/2024	Check	–	Cir.	“Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017”
26/06/2024	Check	–	Cir.	“Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.”
26/06/2024	Check	–	Cir.	“Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.”
26/06/2024	Check	–	Cir.	“Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023”
26/06/2024	Check	–	Cir.	“Clarification on taxability of wreck and salvage values in motor insurance claims”
26/06/2024	Check	–	Cir.	“Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value”
26/06/2024	Check	–	Cir.	“Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.”
26/06/2024	Check	–	Cir.	“Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers”
26/06/2024	Check	–	Cir.	“Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.”
26/06/2024	Check	–	Cir.	“Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.”
26/06/2024	Check	–	Cir.	“Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply”
26/06/2024	Check	–	Cir.	“Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.”
26/06/2024	Check	–	Cir.	“Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court”