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8 GST Circulars dated October 26, 2026

Clarification in respect of the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 [Circular No.264]

Clarification in respect of receipt of payment for export of goods or services [Circular No.263]

Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles, pursuant to Circular No. 231/25/2024-GST dated 10.09.2024 [Circular No.262]

Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017 [Circular No.261]

Clarification on issues pertaining to Input Service Distributor [Circular No.260]

Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 of the CGST Act [Circular No.259]

Clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, 2017 [Circular No.258]

Guidelines for the handling of applications for GST registration [Circular No.257]

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