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Sl No	Subject	CBIC Circular No & Date	State Circular No & Date
6	Clarification in respect of Refund of Tax specified in section 77(1) of CGST Act and section 19(1) of IGST Act	Circular No. 162/18/2021-GST
5	Clarification relating to export of services-Condition (V) of section 2(6) of the IGST act 2017	Circular No. 161/17/2021-GST
4	Corrigendum to Circular No. 160/16/2021-GST	Circular No. 160/16/2021-GST-Corrigendum
3	Clarification in respect of certain GST related issues	Circular No. 160/16/2021-GST
2	Clarification on doubts related to scope of 'Intermediary'-Reg	Circular No. 159/15/2021-GST
1	Clarification regarding extension of limitation under GST Law in terms of Honorable Supreme Courts Order dated 27.04.2021	Circular No. 157/13/2021-GST