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 GST Circular 169/01/2022 dated 12/03/2022: Amendments in Circular 31/05/2018 relating to ‘Proper officer for Adjudication of SCNs u/s 73 and 74 of CGST Act, 2017 and under the IGST Act. Also refer Notifications 2/2017, 2/2022, 27/2024 and Circulars 169/01/2022, 239/33/2024.
CBIC IGST Circulars 2022 (No./ Date/ Particulars)
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CBIC Compensation Cess Circulars 2022 (No./ Date/ Particulars)
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CBIC Updates (GST)
Information on GST Circulars, Instructions, Notifications, Orders, Press Releases, RODs, etc. issued by GOI/CBIC since 2017. Also read Section-wise/Rule-wise amendments and bare text of the CGST/IGST/UTGST Acts/Rules. Please visit CBIC/GSTN website for error-free, official and updated information. E&OE.
CGST Act | CGST Rules | GST Forms
IGST Act | IGST Rules
UTGST Act | UTGST Rules
CGST Notifications: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Compensation Cess Notifications: 2017 onwards (upto 2025)
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
GST Circulars: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017
GST Instructions: 2017 onwards (upto 2025)
GST Rate Notifications: 2025, 2023, 2022, 2021, 2020, 2019, 2018, 2017
IGST Notifications: 2017 onwards (upto 2025)
UTGST Notifications: 2017 onwards (upto 2025)