| Circular No. | Date of issue of the Circular | Subject |
| 168/24/2021-GST | 30-12-2021 | Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. |
| 167/23/2021-GST | 17-12-2021 | GST on service supplied by restaurants through e-commerce operators – reg. |
| 166/22/2021-GST | 17-11-2021 | Circular on Clarification on refund related issues |
| 165/21/2021-GST | 17-11-2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 |
| 164/2020/2021-GST | 06-10-2021 | Clarifications regarding applicable GST rates & exemptions on certain services. |
| 163/19/2021-GST | 06-10-2021 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. |
| 162/18/2021-GST | 25-09-2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. |
| 161/17/2021-GST | 20-09-2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
| 160/16/2021-GST | 20-09-2021 | Clarification in respect of certain GST related issues || Corrigendum |
| 159/15/2021-GST | 20-09-2021 | Clarification on doubts related to scope of “Intermediary” |
| 158/14/2021-GST | 06-09-2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 |
| 157/13/2021-GST | 20-07-2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. |
| 156/12/2021-GST | 21-06-2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. |
| 155/05/2021-GST | 17-06-2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |