Section 168, Central Goods and Services Tax Act, 2017 [S10-BP2]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
Made under Section 168, Central Goods and Services Tax Act, 2017, or naming it (340)
Circular No. 122/41/2019-GST: generation and quoting of Document Identification Number (DIN) on communications issued by CBIC officers [C10-4AD], 5 November 2019, in force. Recital: "The Board in exercise of its power under section 168(1) of the CGST Act, 2017/ Section 37B of the Central Excise Act, 1944 directs that no search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after the 8th day of November, 2019 without a computer-generated Document Identification Number (DIN) being duly quoted prominently in the body of such communication."
Circular No. 128/47/2019-GST: quoting of DIN on all communications issued by CBIC officers [C10-4GW], 23 December 2019, in force. Recital: "Attention is invited to Board's Circular No. 122/41/2019-GST dated 05th November, 2019 that was issued to implement the decision for Generation and Quoting of Document Identification Number (DIN) on specified documents. In continuation of the same, the Board has now directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications [...]"
Circular No. 105/24/2019-GST: treatment of secondary or post-sales discounts [C10-3K6], 28 June 2019, withdrawn. Recital: "The matter has been examined in order to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 clarifies the issues in succeeding paragraphs."
Circular No. 112/31/2019-GST: withdrawal of Circular No. 105/24/2019-GST [C10-40S], 3 October 2019, in force. Recital: "the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019."
Notification No. 02/2018-Central Tax [N10-8W3], 20 January 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council"
Notification No. 07/2020-Central Tax [N10-MZT], 3 February 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 09/2019-Central Tax [N10-FK1], 20 February 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 11/2021-Central Tax [N10-RYD], 1 May 2021, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board"
Notification No. 13/2019-Central Tax [N10-FQ9], 7 March 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 15/2019-Central Tax [N10-FWZ], 28 March 2019, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 78/2018- Central Tax, dated the 31st December 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1255(E), dated the 31st December 2018, except as respects things done or omitted to be done before such supercession, the Commissioner"
Notification No. 16/2018-Central Tax [N10-AEA], 23 March 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 21/2017-Central Tax [N10-3WA], 8 August 2017, in force. Recital: "In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-"
Notification No. 23/2017-Central Tax [N10-3YE], 17 August 2017, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 21/2017- Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 23/2018-Central Tax [N10-AV5], 18 May 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council"
Notification No. 24/2017-Central Tax [N10-42F], 21 August 2017, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August, 2017, the Board"
Notification No. 24/2019-Central Tax [N10-GZA], 11 May 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 25/2020-Central Tax [N10-NNA], 23 March 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 26/2020-Central Tax [N10-NPC], 23 March 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 26/2021-Central Tax [N10-SHQ], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board"
Notification No. 29/2019-Central Tax [N10-H4X], 28 June 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 29/2020-Central Tax [N10-NSJ], 23 March 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 32/2019-Central Tax [N10-H7V], 28 June 2019, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 15/2019- Central Tax, dated the 28th March 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.242(E), dated the 28th March 2019, except as respects things done or omitted to be done before such supercession, the Commissioner"
Notification No. 34/2018-Central Tax [N10-CGB], 10 August 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 35/2017-Central Tax [N10-4VR], 15 September 2017, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated the 08 th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council"
Notification No. 35/2018-Central Tax [N10-CH9], 21 August 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council"
Notification No. 36/2018-Central Tax [N10-CJF], 24 August 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council"
Notification No. 36/2020-Central Tax [N10-P77], 3 April 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council"
Notification No. 37/2019-Central Tax [N10-HS2], 21 August 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 40/2018-Central Tax [N10-CP7], 4 September 2018, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 42/2018-Central Tax [N10-CRV], 4 September 2018, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner"
Notification No. 42/2020-Central Tax [N10-PFQ], 5 May 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 44/2017-Central Tax [N10-6RP], 13 October 2017, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner"
Notification No. 44/2019-Central Tax [N10-K9F], 9 October 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 45/2018-Central Tax [N10-CVX], 10 September 2018, in force. Recital: ",– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 46/2018-Central Tax [N10-CWK], 10 September 2018, in force. Recital: ",– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 47/2018-Central Tax [N10-CXH], 10 September 2018, in force. Recital: ",– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 52/2017-Central Tax [N10-7BH], 28 October 2017, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Central Government"
Notification No. 53/2017-Central Tax [N10-7CZ], 28 October 2017, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board"
Notification No. 54/2019-Central Tax [N10-KKY], 14 November 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 54/2020-Central Tax [N10-PYG], 24 June 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council"
Notification No. 55/2018-Central Tax [N10-DDG], 21 October 2018, in force. Recital: ",– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 56/2017-Central Tax [N10-86J], 15 November 2017, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 59/2018-Central Tax [N10-DJB], 26 October 2018, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 40/2018-Central Tax, dated the 4th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 832(E), dated the 4th September, 2018, except as respects things done or omitted to be done before such supercession, the Commissioner"
Notification No. 60/2019-Central Tax [N10-KW0], 26 November 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 61/2019-Central Tax [N10-KX2], 26 November 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 62/2018-Central Tax [N10-DQ1], 29 November 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 63/2017-Central Tax [N10-8D4], 15 November 2017, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Central Government"
Notification No. 66/2019-Central Tax [N10-M25], 12 December 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 67/2017-Central Tax [N10-8HS], 21 December 2017, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of notification No. 44/2017- Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 67/2019-Central Tax [N10-M37], 12 December 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 68/2018-Central Tax [N10-EK5], 31 December 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 69/2018-Central Tax [N10-EMB], 31 December 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 70/2018-Central Tax [N10-EN9], 31 December 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 73/2019-Central Tax [N10-M9K], 23 December 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 75/2020-Central Tax [N10-QST], 15 October 2020, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with, section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"
Notification No. 76/2020-Central Tax [N10-QTW], 15 October 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 77/2019-Central Tax [N10-MDV], 26 December 2019, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council"
Notification No. 78/2018-Central Tax [N10-EXS], 31 December 2018, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 59/2018- Central Tax, dated the 26th October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1071(E), dated the 26th October, 2018, except as respects things done or omitted to be done before such supercession, the Commissioner"
Notification No. 86/2020-Central Tax [N10-R7T], 10 November 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council"
Notification No. 87/2020-Central Tax [N10-R84], 10 November 2020, in force. Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board"
Circular No. 10/10/2017-GST [C10-0DK], 18 October 2017, in force. No recital printed.
Circular No. 145/01/2021-GST [C10-51Z], 11 February 2021, in force. No recital printed.
Circular No. 102/21/2019-GST [C10-3G0], 28 June 2019, in force. No recital printed.
Circular No. 103/22/2019-GST [C10-3H2], 28 June 2019, in force. No recital printed.
Circular No. 104/23/2019-GST [C10-3J4], 28 June 2019, in force. No recital printed.
Circular No. 107/26/2019-GST [C10-3QE], 18 July 2019, in force. No recital printed.
Circular No. 108/27/2019-GST [C10-3RG], 18 July 2019, in force. No recital printed.
Circular No. 110/29/2019-GST [C10-3YW], 3 October 2019, in force. No recital printed.
Circular No. 111/30/2019-GST [C10-3ZY], 3 October 2019, in force. No recital printed.
Circular No. 115/34/2019-GST [C10-43Z], 11 October 2019, in force. No recital printed.
Circular No. 118/37/2019-GST [C10-46N], 11 October 2019, in force. No recital printed.
Circular No. 123/42/2019-GST [C10-4BF], 11 November 2019, in force. No recital printed.
Circular No. 125/44/2019-GST [C10-4D3], 18 November 2019, in force. No recital printed.
Circular No. 127/46/2019-GST [C10-4F7], 4 December 2019, in force. No recital printed.
Circular No. 129/48/2019-GST [C10-4HY], 24 December 2019, in force. No recital printed.
Circular No. 132/2/2020-GST [C10-4MM], 18 March 2020, in force. No recital printed.
Circular No. 133/03/2020-GST [C10-4NP], 23 March 2020, in force. No recital printed.
Circular No. 134/04/2020-GST [C10-4PG], 23 March 2020, in force. No recital printed.
Circular No. 135/05/2020-GST [C10-4QJ], 31 March 2020, in force. No recital printed.
Circular No. 136/06/2020-GST [C10-4RC], 3 April 2020, in force. No recital printed.
Circular No. 137/07/2020-GST [C10-4SE], 13 April 2020, in force. No recital printed.
Circular No. 138/08/2020-GST [C10-4T8], 6 May 2020, in force. No recital printed.
Circular No. 139/09/2020-GST [C10-4VA], 10 June 2020, in force. No recital printed.
Circular No. 140/10/2020-GST [C10-4W4], 10 June 2020, in force. No recital printed.
Circular No. 142/12/2020-GST [C10-4Y0], 9 October 2020, in force. No recital printed.
Circular No. 143/13/2020-GST [C10-4Z2], 10 November 2020, in force. No recital printed.
Circular No. 146/02/2021-GST [C10-52S], 23 February 2021, in force. No recital printed.
Circular No. 147/03/2021-GST [C10-53V], 12 March 2021, in force. No recital printed.
Circular No. 148/04/2021-GST [C10-54N], 18 May 2021, in force. No recital printed.
Circular No. 15/15/2017-GST [C10-0KA], 6 November 2017, in force. No recital printed.
Circular No. 156/12/2021-GST [C10-5C5], 21 June 2021, in force. No recital printed.
Circular No. 157/13/2021-GST [C10-5D7], 20 July 2021, in force. No recital printed.
Circular No. 159/15/2021-GST [C10-5F3], 20 September 2021, in force. No recital printed.
Circular No. 160/16/2021-GST [C10-5GR], 20 September 2021, in force. No recital printed.
Circular No. 161/17/2021-GST [C10-5HT], 20 September 2021, in force. No recital printed.
Circular No. 162/18/2021-GST [C10-5KY], 25 September 2021, in force. No recital printed.
Circular No. 165/21/2021-GST [C10-5PM], 17 November 2021, in force. No recital printed.
Circular No. 166/22/2021-GST [C10-5QP], 17 November 2021, in force. No recital printed.
Circular No. 168/24/2021-GST [C10-5SA], 30 December 2021, in force. No recital printed.
Circular No. 17/17/2017-GST [C10-0N6], 15 November 2017, in force. No recital printed.
Circular No. 171/03/2022-GST [C10-5W0], 6 July 2022, in force. No recital printed.
Circular No. 172/04/2022-GST [C10-5X2], 6 July 2022, in force. No recital printed.
Circular No. 173/05/2022-GST [C10-5Y4], 6 July 2022, in force. No recital printed.
Circular No. 174/06/2022-GST [C10-5Z6], 6 July 2022, in force. No recital printed.
Circular No. 175/07/2022-GST [C10-60H], 6 July 2022, in force. No recital printed.
Circular No. 176/08/2022-GST [C10-61K], 6 July 2022, in force. No recital printed.
Circular No. 180/12/2022-GST [C10-65V], 9 September 2022, in force. No recital printed.
Circular No. 181/13/2022-GST [C10-66X], 10 November 2022, in force. No recital printed.
Circular No. 182/14/2022-GST [C10-67Z], 10 November 2022, in force. No recital printed.
Circular No. 183/15/2022-GST [C10-681], 27 December 2022, in force. No recital printed.
Circular No. 184/16/2022-GST [C10-693], 27 December 2022, in force. No recital printed.
Circular No. 185/17/2022-GST [C10-6A5], 27 December 2022, in force. No recital printed.
Circular No. 186/18/2022-GST [C10-6B7], 27 December 2022, in force. No recital printed.
Circular No. 187/19/2022-GST [C10-6C9], 27 December 2022, in force. No recital printed.
Circular No. 188/20/2022-GST [C10-6DB], 27 December 2022, in force. No recital printed.
Circular No. 192/04/2023-GST [C10-6HP], 17 July 2023, in force. No recital printed.
Circular No. 193/05/2023-GST [C10-6JG], 17 July 2023, in force. No recital printed.
Circular No. 194/06/2023-GST [C10-6KJ], 17 July 2023, in force. No recital printed.
Circular No. 195/07/2023-GST [C10-6MW], 17 July 2023, in force. No recital printed.
Circular No. 196/08/2023-GST [C10-6NY], 17 July 2023, in force. No recital printed.
Circular No. 197/09/2023-GST [C10-6PR], 17 July 2023, in force. No recital printed.
Circular No. 198/10/2023-GST [C10-6QT], 17 July 2023, in force. No recital printed.
Circular No. 199/11/2023-GST [C10-6R4], 17 July 2023, in force. No recital printed.
Circular No. 202/14/2023-GST [C10-6WC], 27 October 2023, in force. No recital printed.
Circular No. 203/15/2023-GST [C10-6XE], 27 October 2023, in force. No recital printed.
Circular No. 204/16/2023-GST [C10-6Y8], 27 October 2023, in force. No recital printed.
Circular No. 208/02/2024-GST [C10-74X], 26 June 2024, in force. No recital printed.
Circular No. 209/3/2024-GST [C10-75Z], 26 June 2024, in force. No recital printed.
Circular No. 210/4/2024-GST [C10-76S], 26 June 2024, in force. No recital printed.
Circular No. 211/5/2024-GST [C10-77V], 26 June 2024, in force. No recital printed.
Circular No. 212/06/2024-GST [C10-785], 26 June 2024, in force. No recital printed.
Circular No. 213/07/2024-GST [C10-797], 26 June 2024, in force. No recital printed.
Circular No. 214/08/2024-GST [C10-7A1], 26 June 2024, in force. No recital printed.
Circular No. 215/09/2024-GST [C10-7B3], 26 June 2024, in force. No recital printed.
Circular No. 216/10/2024-GST [C10-7CD], 26 June 2024, in force. No recital printed.
Circular No. 217/11/2024-GST [C10-7DF], 26 June 2024, in force. No recital printed.
Circular No. 218/12/2024-GST [C10-7E9], 26 June 2024, in force. No recital printed.
Circular No. 219/13/2024-GST [C10-7FB], 26 June 2024, in force. No recital printed.
Circular No. 22/22/2017-GST [C10-0SY], 21 December 2017, in force. No recital printed.
Circular No. 220/14/2024-GST [C10-7GG], 26 June 2024, in force. No recital printed.
Circular No. 221/15/2024-GST [C10-7HJ], 26 June 2024, in force. No recital printed.
Circular No. 222/16/2024-GST [C10-7JM], 26 June 2024, in force. No recital printed.
Circular No. 224/18/2024-GST [C10-7MR], 11 July 2024, in force. No recital printed.
Circular No. 225/19/2024-GST [C10-7NT], 11 July 2024, in force. No recital printed.
Circular No. 226/20/2024-GST [C10-7PW], 11 July 2024, in force. No recital printed.
Circular No. 227/21/2024-GST [C10-7QY], 11 July 2024, in force. No recital printed.
Circular No. 23/23/2017-GST [C10-0TR], 21 December 2017, in force. No recital printed.
Circular No. 230/24/2024-GST [C10-7R0], 10 September 2024, in force. No recital printed.
Circular No. 231/25/2024-GST [C10-7S2], 10 September 2024, in force. No recital printed.
Circular No. 233/27/2024-GST [C10-7V6], 10 September 2024, in force. No recital printed.
Circular No. 234/28/2024-GST [C10-7W8], 11 October 2024, in force. No recital printed.
Circular No. 235/29/2024-GST [C10-7XA], 11 October 2024, in force. No recital printed.
Circular No. 236/30/2024-GST [C10-7YC], 11 October 2024, in force. No recital printed.
Circular No. 237/31/2024-GST [C10-7ZE], 15 October 2024, in force. No recital printed.
Circular No. 238/32/2024-GST [C10-80C], 15 October 2024, in force. No recital printed.
Circular No. 24/24/2017-GST [C10-0VT], 21 December 2017, in force. No recital printed.
Circular No. 240/34/2024-GST [C10-83A], 31 December 2024, in force. No recital printed.
Circular No. 241/35/2024-GST [C10-844], 31 December 2024, in force. No recital printed.
Circular No. 242/36/2024-GST [C10-856], 31 December 2024, in force. No recital printed.
Circular No. 243/37/2024-GST [C10-860], 31 December 2024, in force. No recital printed.
Circular No. 244/01/2025-GST [C10-872], 28 January 2025, in force. No recital printed.
Circular No. 245/02/2025-GST [C10-88W], 28 January 2025, in force. No recital printed.
Circular No. 246/03/2025-GST [C10-89Y], 30 January 2025, in force. No recital printed.
Circular No. 248/05/2025-GST [C10-8AR], 27 March 2025, in force. No recital printed.
Circular No. 25/25/2017-GST [C10-0WM], 21 December 2017, in force. No recital printed.
Circular No. 251/08/2025-GST [C10-8DP], 12 September 2025, in force. No recital printed.
Circular No. 253/10/2025-GST [C10-8FJ], 1 October 2025, in force. No recital printed.
Circular No. 26/26/2017-GST [C10-0XP], 29 December 2017, in force. No recital printed.
Circular No. 36/10/2018-GST [C10-19Z], 13 March 2018, in force. No recital printed.
Circular No. 37/11/2018-GST [C10-1AS], 15 March 2018, in force. No recital printed.
Circular No. 38/12/2018-GST [C10-1BV], 26 March 2018, in force. No recital printed.
Circular No. 4/4/2017-GST [C10-065], 7 July 2017, in force. No recital printed.
Circular No. 41/15/2018-GST [C10-1FK], 13 April 2018, in force. No recital printed.
Circular No. 42/16/2018-GST [C10-1G8], 13 April 2018, in force. No recital printed.
Circular No. 43/17/2018-GST [C10-1HA], 13 April 2018, in force. No recital printed.
Circular No. 45/19/2018-GST [C10-1M0], 30 May 2018, in force. No recital printed.
Circular No. 5/5/2017-GST [C10-08S], 11 August 2017, in force. No recital printed.
Circular No. 57/31/2018-GST [C10-213], 4 September 2018, in force. No recital printed.
Circular No. 58/32/2018-GST [C10-225], 4 September 2018, in force. No recital printed.
Circular No. 59/33/2018-GST [C10-237], 4 September 2018, in force. No recital printed.
Circular No. 60/34/2018-GST [C10-249], 4 September 2018, in force. No recital printed.
Circular No. 61/35/2018-GST [C10-25B], 4 September 2018, in force. No recital printed.
Circular No. 63/37/2018-GST [C10-27F], 14 September 2018, in force. No recital printed.
Circular No. 64/38/2018-GST [C10-28H], 14 September 2018, in force. No recital printed.
Circular No. 69/43/2018-GST [C10-2DV], 26 October 2018, in force. No recital printed.
Circular No. 70/44/2018-GST [C10-2EX], 26 October 2018, in force. No recital printed.
Circular No. 72/46/2018-GST [C10-2G4], 26 October 2018, in force. No recital printed.
Circular No. 73/47/2018-GST [C10-2J0], 5 November 2018, in force. No recital printed.
Circular No. 76/50/2018-GST [C10-2NE], 31 December 2018, in force. No recital printed.
Circular No. 77/51/2018-GST [C10-2P8], 31 December 2018, in force. No recital printed.
Circular No. 79/53/2018-GST [C10-2RM], 31 December 2018, in force. No recital printed.
Circular No. 8/8/2017-GST [C10-0CH], 4 October 2017, in force. No recital printed.
Circular No. 89/08/2019-GST [C10-321], 18 February 2019, in force. No recital printed.
Circular No. 90/09/2019-GST [C10-333], 18 February 2019, in force. No recital printed.
Circular No. 91/10/2019-GST [C10-34D], 18 February 2019, in force. No recital printed.
Circular No. 92/11/2019-GST [C10-369], 7 March 2019, in force. No recital printed.
Circular No. 94/13/2019-GST [C10-38N], 28 March 2019, in force. No recital printed.
Circular No. 95/14/2019-GST [C10-39Q], 28 March 2019, in force. No recital printed.
Circular No. 96/15/2019-GST [C10-3AH], 28 March 2019, in force. No recital printed.
Instruction No. 2243/2025-GST of the Central Board of Indirect Taxes and Customs dated 20th April, 2025 on the manufacture of goods [C14-A37], 20 April 2025, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 2070/2022 of the Office of the Commissioner of Central Tax, Bengaluru dated 9th December, 2022 on the administration of a department [C14-1WN], 9 December 2022, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 3864/2023 of the Office of the Commissioner of Central Tax, Chennai dated 8th April, 2023 on the conduct of recruitment examinations [C14-2RH], 8 April 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2530/2021 of the Office of the Commissioner of Central Tax, Delhi dated 27th April, 2021 on the use of a Government vehicle [C13-W8Y], 27 April 2021, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1693/2024 of the Office of the Commissioner of Central Tax, Mumbai dated 24th August, 2024 on service under the Government [C14-7EC], 24 August 2024, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 752/2025-GST of the Central Board of Indirect Taxes and Customs dated 11th June, 2025 on the business of a co-operative society [C12-DAW], 11 June 2025, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Instruction No. 963/2021-GST of the Central Board of Indirect Taxes and Customs dated 22nd September, 2021 on the sale of seeds [C12-0HY], 22 September 2021, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Instruction No. 811/2018-GST of the Central Board of Indirect Taxes and Customs dated 10th November, 2018 on the production of agricultural produce [C11-QS0], 10 November 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Instruction No. 2449/2024-GST of the Central Board of Indirect Taxes and Customs dated 24th September, 2024 on the business of a co-operative society [C12-AV7], 24 September 2024, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Instruction No. 3524/2018-GST of the Central Board of Indirect Taxes and Customs dated 24th April, 2018 on the sale of seeds [C11-PGP], 24 April 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Instruction No. 2386/2023-GST of the Central Board of Indirect Taxes and Customs dated 27th February, 2023 on the sale of seeds [C12-5ST], 27 February 2023, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 721/2019 of the Office of the Commissioner of Central Tax, Bengaluru dated 3rd May, 2019 on the cultivation of land [C11-SCJ], 3 May 2019, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 536/2020 of the Office of the Commissioner of Central Tax, Bengaluru dated 15th April, 2020 on the sale of seeds [C11-VXX], 15 April 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1956/2023 of the Office of the Commissioner of Central Tax, Bengaluru dated 16th October, 2023 on the production of agricultural produce [C12-7NA], 16 October 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1068/2023 of the Office of the Commissioner of Central Tax, Bengaluru dated 28th September, 2023 on the production of agricultural produce [C12-7FV], 28 September 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 3370/2025-GST of the Central Board of Indirect Taxes and Customs dated 17th September, 2025 on the operation of an electronic commerce platform [C18-6D1], 17 September 2025, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 3476/2021 of the Office of the Commissioner of Central Tax, Bengaluru dated 23rd June, 2021 on the custody of public records [C17-R2Z], 23 June 2021, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1783/2025 of the Office of the Commissioner of Central Tax, Chennai dated 11th February, 2025 on the keeping of a departmental library [C18-3Q4], 11 February 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1244/2024 of the Office of the Commissioner of Central Tax, Delhi dated 5th March, 2024 on the translation of official documents [C18-07D], 5 March 2024, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2200/2021 of the Office of the Commissioner of Central Tax, Mumbai dated 21st December, 2021 on the running of a Government guest house [C17-SGT], 21 December 2021, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 417/2018-GST of the Central Board of Indirect Taxes and Customs dated 19th June, 2018 on the business of a customs broker [C15-J30], 19 June 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 4764/2018 of the Office of the Commissioner of Central Tax, Bengaluru dated 23rd March, 2018 on the keeping of a departmental library [C15-H74], 23 March 2018, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1552/2026 of the Office of the Commissioner of Central Tax, Chennai dated 9th June, 2026 on the collection of statistics [C16-DEH], 9 June 2026, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 650/2020 of the Office of the Commissioner of Central Tax, Delhi dated 9th July, 2020 on the administration of a department [C15-QT3], 9 July 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2558/2023 of the Office of the Commissioner of Central Tax, Mumbai dated 6th August, 2023 on the custody of public records [C16-19A], 6 August 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 4309/2020-GST of the Central Board of Indirect Taxes and Customs dated 19th September, 2020 on the practice as a goods and services tax practitioner [C1B-G81], 19 September 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 1627/2025 of the Office of the Commissioner of Central Tax, Bengaluru dated 7th June, 2025 on service under the Government [C1B-Z40], 7 June 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2119/2019 of the Office of the Commissioner of Central Tax, Chennai dated 12th January, 2019 on the running of a Government guest house [C1B-BT3], 12 January 2019, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 97/2026 of the Office of the Commissioner of Central Tax, Delhi dated 10th July, 2026 on the taking of the census [C1C-5T3], 10 July 2026, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2067/2020 of the Office of the Commissioner of Central Tax, Mumbai dated 11th January, 2020 on the use of a Government vehicle [C1B-E8P], 11 January 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2258/2023 of the Office of the Commissioner of Central Tax, Bengaluru dated 22nd October, 2023 on the furnishing of information for a statistical survey [C19-X4R], 22 October 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 2207/2020-GST of the Central Board of Indirect Taxes and Customs dated 11th April, 2020 on the supply of goods or services [C19-JBZ], 11 April 2020, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 917/2025 of the Office of the Commissioner of Central Tax, Chennai dated 20th December, 2025 on the keeping of a departmental library [C1A-68V], 20 December 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2750/2025 of the Office of the Commissioner of Central Tax, Delhi dated 22nd July, 2025 on the use of a Government vehicle [C1A-3Y6], 22 July 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1860/2024 of the Office of the Commissioner of Central Tax, Mumbai dated 10th February, 2024 on the furnishing of information for a statistical survey [C19-XWD], 10 February 2024, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 4043/2023-GST of the Central Board of Indirect Taxes and Customs dated 24th June, 2023 on the transport of goods [C1F-HZB], 24 June 2023, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 3230/2023 of the Office of the Commissioner of Central Tax, Bengaluru dated 26th October, 2023 on the taking of the census [C1F-K6M], 26 October 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 3498/2019 of the Office of the Commissioner of Central Tax, Chennai dated 12th January, 2019 on the furnishing of information for a statistical survey [C1F-438], 12 January 2019, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 100/2020 of the Office of the Commissioner of Central Tax, Delhi dated 11th April, 2020 on the translation of official documents [C1F-7H5], 11 April 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1844/2025 of the Office of the Commissioner of Central Tax, Mumbai dated 4th October, 2025 on the furnishing of information for a statistical survey [C1F-TE5], 4 October 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 1332/2024-GST of the Central Board of Indirect Taxes and Customs dated 21st August, 2024 on the manufacture of goods [C1D-RZT], 21 August 2024, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 179/2019 of the Office of the Commissioner of Central Tax, Bengaluru dated 17th March, 2019 on the conduct of recruitment examinations [C1D-7Z9], 17 March 2019, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2827/2023 of the Office of the Commissioner of Central Tax, Chennai dated 19th July, 2023 on the collection of statistics [C1D-NKK], 19 July 2023, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 3032/2022 of the Office of the Commissioner of Central Tax, Delhi dated 23rd October, 2022 on the translation of official documents [C1D-KM5], 23 October 2022, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2982/2021 of the Office of the Commissioner of Central Tax, Mumbai dated 21st December, 2021 on the running of a Government guest house [C1D-GVQ], 21 December 2021, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 3848/2018-GST of the Central Board of Indirect Taxes and Customs dated 12th August, 2018 on the business of a customs broker [C1H-1WC], 12 August 2018, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 2310/2018 of the Office of the Commissioner of Central Tax, Bengaluru dated 11th November, 2018 on the occupation of Government accommodation [C1H-2HT], 11 November 2018, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 3911/2020 of the Office of the Commissioner of Central Tax, Chennai dated 24th January, 2020 on the taking of the census [C1H-5P8], 24 January 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 4525/2018 of the Office of the Commissioner of Central Tax, Delhi dated 15th March, 2018 on the administration of a department [C1H-0GG], 15 March 2018, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 3176/2024 of the Office of the Commissioner of Central Tax, Mumbai dated 2nd June, 2024 on the keeping of a departmental library [C1H-HW6], 2 June 2024, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 289/2021-GST of the Central Board of Indirect Taxes and Customs dated 2nd November, 2021 on the making of taxable supplies [C1K-6E1], 2 November 2021, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 572/2018 of the Office of the Commissioner of Central Tax, Bengaluru dated 17th May, 2018 on the custody of public records [C1J-VWK], 17 May 2018, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 3309/2020 of the Office of the Commissioner of Central Tax, Chennai dated 19th January, 2020 on the translation of official documents [C1K-17F], 19 January 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 4543/2025 of the Office of the Commissioner of Central Tax, Delhi dated 16th October, 2025 on the occupation of Government accommodation [C1K-NAF], 16 October 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 170/2024 of the Office of the Commissioner of Central Tax, Mumbai dated 2nd April, 2024 on the printing of Government forms [C1K-E7P], 2 April 2024, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 492/2025-GST of the Central Board of Indirect Taxes and Customs dated 16th September, 2025 on the clearance of goods by courier [C1Q-E1Z], 16 September 2025, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 2900/2019 of the Office of the Commissioner of Central Tax, Bengaluru dated 27th May, 2019 on the printing of Government forms [C1P-SRP], 27 May 2019, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 2237/2018 of the Office of the Commissioner of Central Tax, Chennai dated 12th September, 2018 on the use of the official language [C1P-QKX], 12 September 2018, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1302/2026 of the Office of the Commissioner of Central Tax, Delhi dated 20th May, 2026 on the use of a Government vehicle [C1Q-J9G], 20 May 2026, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1020/2020 of the Office of the Commissioner of Central Tax, Mumbai dated 16th November, 2020 on the furnishing of information for a statistical survey [C1P-Y4Q], 16 November 2020, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Instruction No. 4384/2022-GST of the Central Board of Indirect Taxes and Customs dated 21st January, 2022 on the keeping of a bonded warehouse [C1N-48G], 21 January 2022, in force. Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions"
Public Notice No. 3334/2026 of the Office of the Commissioner of Central Tax, Bengaluru dated 4th May, 2026 on the maintenance of a Government building [C1N-NBR], 4 May 2026, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1451/2018 of the Office of the Commissioner of Central Tax, Chennai dated 28th March, 2018 on the use of the official language [C1M-RYE], 28 March 2018, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1216/2022 of the Office of the Commissioner of Central Tax, Delhi dated 28th November, 2022 on the conduct of recruitment examinations [C1N-6M5], 28 November 2022, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Public Notice No. 1086/2025 of the Office of the Commissioner of Central Tax, Mumbai dated 13th November, 2025 on the maintenance of a Government building [C1N-HX1], 13 November 2025, in force. Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder."
Circular No. 170/02/2022-GST [C10-5VE], 6 July 2022, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Circular No. 2/2/2017-GST [C10-03F], 4 July 2017, in force. The text contains "section 168 of the said Act".
Circular No. 33/07/2018-GST [C10-161], 23 February 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 01/2025-CENTRAL TAX [N11-4K0], 10 January 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2025-CENTRAL TAX [N11-4ME], 10 January 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 03/2025-CENTRAL TAX [N11-4NC], 10 January 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 04/2025-CENTRAL TAX [N11-4PA], 10 January 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 05/2025-CENTRAL TAX [N11-4Q8], 10 January 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 06/2025-CENTRAL TAX [N11-4RP], 10 January 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 07/2019-Central Tax [N10-FDR], 31 January 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 8/2018-Central Tax [N10-94J], 23 January 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 8/2019-Central Tax [N10-FJ3], 8 February 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 09/2024-CENTRAL TAX [N11-30Z], 12 April 2024, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2023-Central Tax [N10-ZHF], 24 May 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 12/2019-Central Tax [N10-FPB], 7 March 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 12/2021-Central Tax [N10-RZF], 1 May 2021, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 13/2023-CENTRAL TAX [N10-ZKB], 24 May 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 14/2023-Central Tax [N10-ZM5], 19 June 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 16/2023-CENTRAL TAX [N10-ZP1], 19 June 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 17/2019-Central Tax [N10-GMW], 10 April 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 17/2021-Central Tax [N10-S6W], 1 June 2021, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 17/2025-CENTRAL TAX [N11-6XM], 18 October 2025, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 18/2017-Central Tax [N10-3S0], 8 August 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 18/2018-Central Tax [N10-AGK], 28 March 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 18/2019-Central Tax [N10-GNY], 10 April 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 18/2023-CENTRAL TAX [N10-ZRX], 17 July 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 19/2018-Central Tax [N10-AHH], 28 March 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2020-Central Tax [N10-NG0], 23 March 2020, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 21/2023-CENTRAL TAX [N10-ZVV], 17 July 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 22/2020-Central Tax [N10-NJ4], 23 March 2020, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 23/2019-Central Tax [N10-GY8], 11 May 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 23/2020-Central Tax [N10-NK6], 23 March 2020, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 25/2017-Central Tax [N10-4FN], 28 August 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 25/2018-Central Tax [N10-B5R], 31 May 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 25/2022-Central Tax [N10-Y60], 13 December 2022, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 26/2017-Central Tax [N10-4GE], 28 August 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 26/2019-Central Tax [N10-H1Q], 28 June 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 28/2019-Central Tax [N10-H3K], 28 June 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 28/2020-Central Tax [N10-NRG], 23 March 2020, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 29/2017-Central Tax [N10-4K8], 5 September 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 30/2018-Central Tax [N10-C9W], 30 July 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 31/2017-Central Tax [N10-4M6], 11 September 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 32/2018-Central Tax [N10-CEJ], 10 August 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 37/2018-Central Tax [N10-CKD], 24 August 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 40/2019-Central Tax [N10-HZE], 31 August 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 41/2017-Central Tax [N10-6NC], 13 October 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 41/2023-CENTRAL TAX [N11-10Q], 25 August 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 42/2017-Central Tax [N10-6PA], 13 October 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 43/2017-Central Tax [N10-6Q8], 13 October 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 44/2018-Central Tax [N10-CTZ], 10 September 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 44/2023-CENTRAL TAX [N11-13H], 25 August 2023, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 46/2019-Central Tax [N10-KBB], 9 October 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 53/2019-Central Tax [N10-KJW], 14 November 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 54/2017-Central Tax [N10-7DX], 30 October 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 55/2019-Central Tax [N10-KMG], 14 November 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 57/2019-Central Tax [N10-KSA], 26 November 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 58/2017-Central Tax [N10-88E], 15 November 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 58/2019-Central Tax [N10-KTC], 26 November 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 59/2017-Central Tax [N10-89C], 15 November 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 59/2019-Central Tax [N10-KVE], 26 November 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 60/2017-Central Tax [N10-8AA], 15 November 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 61/2017-Central Tax [N10-8B8], 15 November 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 62/2017-Central Tax [N10-8C6], 15 November 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 63/2018-Central Tax [N10-DRZ], 29 November 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 63/2019-Central Tax [N10-KZ6], 12 December 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 64/2019-Central Tax [N10-M01], 12 December 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 65/2018-Central Tax [N10-DTV], 29 November 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 65/2019-Central Tax [N10-M13], 12 December 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 66/2018-Central Tax [N10-DVS], 29 November 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 68/2017-Central Tax [N10-8JZ], 21 December 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 69/2017-Central Tax [N10-8KX], 21 December 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 72/2017-Central Tax [N10-8PQ], 29 December 2017, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 72/2018-Central Tax [N10-EQD], 31 December 2018, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 76/2019-Central Tax [N10-MCS], 26 December 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 78/2019-Central Tax [N10-MEX], 26 December 2019, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".
Notification No. 83/2020-Central Tax [N10-R4W], 10 November 2020, in force. The text contains "section 168 of the Central Goods and Services Tax Act, 2017".