| Circular No. | Date of issue of the Circular | Subject |
| 144/14/2020-GST | 15-12-2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 |
| 143/13/2020 | 10-11-2020 | provisions relating to Quarterly Return Monthly Payment Scheme |
| 142/12/2020 | 09-10-2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 |
| 141/11/2020 | 10-06-2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 |
| 140/10/2020 | 10-06-2020 | Clarification in respect of levy of GST on Director’s Remuneration. |
| 139/09/2020 | 10-06-2020 | Clarification on Refund Related Issues. |
| 138/08/2020 | 06-05-2020 | Seeks to clarify ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws’. |
| 137/07/2020 | 13-04-2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg |
| 136/06/2020 | 03-04-2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) – Reg |
| 135/05/2020 | 31-03-2020 | Circular on Clarification on refund related issues – Reg |
| 134/04/2020 | 23-03-2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| 133/03/2020 | 23-03-2020 | Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules |
| 132/2/2020 | 18-03-2020 | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
| 131/1/2020 | 23-01-2020 | Standard Operating Procedure (SOP) to be followed by exporters -reg. |
Note: The above CGST Circulars have been issued in the calendar year 2020. For earlier Circulars please click on link below: