Compilation of Important CBIC circulars related to Input Tax Credit (ITC) under GST from July 1, 2017, to March 15, 2025 stacked chronologically

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.... 1. Circular No. 26/2017-GST (29-12-2017); Clarification on furnishing Bond/Letter of Undertaking for exports without payment of IGST. 2018 2. Circular No. 38/12/2018-GST (26-03-2018): Clarification on Job Work & ITC under GST. 3. Circular No. 48/22/2018-GST (14-06-2018): Clarifications on SEZ and ITC-related issues. 4. Circular No. 71/45/2018-GST (26-10-2018): Clarification on Recovery of ITC....

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....-12-2021): Clarification regarding applicability of ITC on ECOM 12. Circular No. 160/16/2021 (20-09-2021): Clarifications on GST-ITC related issues 2022 13. Circular No. 183/15/2022-GST (27-12-2022): Clarification on differences in ITC availed in GSTR-3B vs GSTR-2A for FY 2017-18 and FY 2018-19. 14. Circular No. 182/14/2022-GST (10-11-2022): Clarification on differences in ITC availed in GSTR-....

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....(26-06-2024): Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value. 19. Circular No. 216/10/2024-GST (26-06-2024): Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195....