Subordinate legislation

Circulars

Administrative instruction to officers; not law, but it governs how the law is applied. 2,911 indexed, Central and State.

EverythingNotifications 28,562Rules 7,865Circulars 2,911Regulations 2,059Orders 1,258Statutes 367Regulations under article 240 237Forms 63Appendices 46Annexures 8

Most of these carry their text. 2,421 of the 2,911 instruments listed here have their English text on the site, and the entry for one of those opens the instrument itself, not just a citation. The rest keep their citation, the Act they were made under, the year and the Ministry, and link to the source document: a Gazette page is bilingual and a good deal of the State material is published in Hindi only, so where a document carried no usable English the entry says so rather than showing you an empty page.

InstrumentMade underYearJurisdiction
GIDC NOC Circular — 2017 Gujarat
GST applicability on Seed Certification Tags-reg. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST applicability on Seed Certification Tags-reg. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law. The Maharashtra Goods and Services Tax Act, 2017 2022 Maharashtra
GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 State Tax (R) Sr. No.41 dated 29.06.2017 -reg. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017-State Tax (Rate)Sr. No.41 Dated 29.06.2017-reg. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST on Construction of "Affordable Residental Apartment" in Mumbai Metropolitan Region. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST on Services of Business Facilitator (BF) or a Business Corrospondent (BC) to Banking Company. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST on construction of "Affordable Residential Apartments" in Mumbai Metropolitan Region. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS. The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
GST on milling of wheat into flour or paddy into rice for distribution by State Governmer*s under PDS -reg. — 2021 Delhi
GST on service supplied by State Government to their undertakings or PSUs by way of guaranteeing loans taken by them-reg. — 2021 Delhi
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
GST on service supplied by restaurants through e-commerce operators reg. The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
GST on service supplied by restaurants through e-commerce operators reg. The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
GST on service supplied by restaurants through e-commerce operators- reg. — 2022 Delhi
GST refund to UN Agencies and Diplomatic Authorities The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
General Circular 03/2015: Clarification relating to filing of e-form DIR-I1 & DIR-12 under the Companies Act, 2013. The Companies Act, 2013 2015 Central
General Circular on DIR-3 KYC. NO.07-2019 The Companies Act, 2013 2019 Central
General Permission for release of imported currency through Post - Instructions - Circular NO.30/2002-Customs, dated 6.6.2002 The Customs Act, 1962 2002 Central
General Review of the Department 2015-2016 — 2017 Haryana
General Review of the Department 2016-2017 — 2018 Haryana
General Review of the Department 2017-2018 — 2019 Haryana
General Review of the Department 2018-19 — 2021 Haryana
General permission for Authorised Dealers to import currency notes from their overseas branches - Circular No.60/2002-Customs, dated 13.09.2002 The Customs Act, 1962 2002 Central
General permission for release of imported currency - instructions. - Circular No.22/1999-Customs, dated 7.5.99 The Customs Act, 1962 1999 Central
General procedure for GST Audit under section 65 of the MGST Act 2017. The Maharashtra Goods and Services Tax Act, 2017 2020 Maharashtra
Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection received by the officers of the State Goods and Services Tax Department-reg. The Maharashtra Goods and Services Tax Act, 2017 2023 Maharashtra
Gharaunda Kendra Sanchalan karne ki Yojna hetu Nirdesh — 2019 Chhattisgarh
Go Live of MAHAGST Website on 26-12-2017. The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Gold/ Silver Imports Scheme - Clarification regarding improbability of gold/ silver coins - Circular No.74/1995-Cus., dated 27.6.95 The Customs Act, 1962 1995 Central
Good Dealer Scheme – 2010 — 2010 Delhi
Goods Imported (Conditions of Transhipment) Regulations, 1995 - Circular No.111/1995-Customs, dated 18.10.1995 The Customs Act, 1962 1995 Central
Gramin Talabon ko patte dene ke adhikar me sanshodhan — 2010 Chhattisgarh
Gramodyog Niti (Yr 2016-2019) — 2016 Chhattisgarh
Grant of Customs facilities to Indian Diplomatic Officers returning to India on termination of their assignment in Indian Mission abroad - Circular No.4/95-Customs, dated 12.01.95 The Customs Act, 1962 1995 Central
Grant of Customs facilities to Indian Diplomatic Officers returning to India on termination of their assignment in Indian Mission abroad - Circular No.4/95-Customs, dated 12.01.95 The Customs Act, 1962 1995 Central
Grant of Registration under DVAT & CST — 2017 Delhi
Grant of Registration under DVAT & CST — 2015 Delhi
Grant of Registration under DVAT & CST — 2016 Delhi
Grant of Registration under DVAT and CST — 2017 Delhi
Grant of Registration under DVAT and CST — 2017 Delhi
Grant of refunds of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act, 2002 in cases of deemed cancelled registrations. The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Grant, Verification and termination of Caste certificate Rule — 2013 Chhattisgarh
Guide lines for VAT Authorities of Department of Trade and Taxes in terms of jurisdiction and duties assigned in exercise under chapter X of DVAT ACT — 2016 Delhi
Guideline for lok seva guarantee Act The Rajasthan Co-operative Societies Act, 2001 2018 Rajasthan
Guidelines for Baggage Clearance - Compilation of instructions issued by CBEC on clearance of passengers baggage (as on 30.9.94).- Circular No.10/1995-Customs, dated 2.2.1995 The Customs Act, 1962 1995 Central
Guidelines for Implementation of National Apprenticeship Promotion Scheme The Apprentices Act, 1961 2016 Central
Guidelines for acceptance of foreign hospitality under FCRA, 2010 The Foreign Contribution (Regulation) Act, 2010 2011 Central
Guidelines for allocation of ration cardholders to Fair Price Shops. — 2014 Delhi
Guidelines for allotment of PDS outlet — 1997 Delhi
Guidelines for compounding of offences under Customs (Compounding of Offences) Rules, 2005 - Circular No.20/2008-Customs, dated 2.12.2008 The Customs Act, 1962 2008 Central
Guidelines for compounding of offences under Customs Act, 1962 – Circular No.29/2009-Customs, dated 15.10.2009 The Customs Act, 1962 2009 Central
Guidelines for compounding of offences under Customs and Central Excise Acts - Circular No.54/2005- Cus., dated 30.12.2005 The Customs Act, 1962 2005 Central
Guidelines for conducting TET The National Council for Teacher Education Act, 1993 2011 Central
Guidelines for conducting TET (Amendment) The National Council for Teacher Education Act, 1993 2013 Central
Guidelines for conducting written examination for persons with specified disabilities covered under the definition of Section 2(s) of the RPwD Act, 2016 but not covered under the definition of Section 2(r) of the said Act, i.e. persons having less than 40 disability and having difficulty in writing The Rights of Persons with Disabilities Act, 2016 2022 Central
Guidelines for disposal of objections, making defult assessments and other duties to be performed by VATOs/AVATO's — 2007 Delhi
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Honble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd The Maharashtra Goods and Services Tax Act, 2017 2022 Maharashtra
Guidelines for issue of temporary licence for Fair Price Shops. — 2015 Delhi
Guidelines for monitoring new registration cases to be followed by all the Value Added Tax officers/Assistant Value Added Tax officers. — 2008 Delhi
Guidelines for processing the refund application of 100 Exports etc. — 2009 Delhi
Guidelines for receipt of Form DVAT 51 — 2009 Delhi
Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. The Maharashtra Goods and Services Tax Act, 2017 2024 Maharashtra
Guidelines for release of Bank Guarantee of dealers whose Registration Certificate (RC) has been cancelled and in those cases where the dealer intends to file fresh surety in lieu of the already furni — 2008 Delhi
Guidelines for transfer of files by the concerned Ward Value Added Tax offciers to other Ward/Zone consequent upon change of address of the dealer or where the files are required to be transferred in — 2008 Delhi
Guidelines for verifying the Transitional Credit in light of the order of the Honble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 The Maharashtra Goods and Services Tax Act, 2017 2022 Maharashtra
Guidelines on safety and security of premises where imported or export goods are loaded, unloaded or stored.- Circular No.33/2016-Customs, dated 22.7.16 The Customs Act, 1962 2016 Central
Guidelines regarding Section 5(c) of the U.P. Consolidation of Holdings Act, 1953 ( AI traslated version of official Hindi Version . In case of discrepancies ,the HIndi Version shall Prevail ) Uttar Pradesh Consolidation of Holding Act, 1953 2005 Uttar Pradesh
Guidelines regarding approval of grants under the Madarsa Modernization Scheme (SPEMM) and Hostel/Building Construction Scheme (IDMI). The Uttar Pradesh Board of Madarsa Education Act, 2004 2018 Uttar Pradesh
Guidelines relating to downloading of Statuary Forms - Modification thereof. — 2017 Delhi
Guidelines relating to downloading of Statutory Forms — 2017 Delhi
Guidelines relating to issue of Trade Notices / Public Notices. - Circular No.49/2004-Customs, dated 2.9.2004 The Customs Act, 1962 2004 Central
Guidelines, norms for setting up of ICDs / CFS - Minimum requirement of land regarding.- Circular No.57/1996-Customs, dated 5.12.1996 The Customs Act, 1962 1996 Central
Guidelines, norms for setting up of ICDs / CFS - Minimum requirement of land. - Circular No.57/1996-Customs, dated 5.12.1996 The Customs Act, 1962 1996 Central
Guidelines/instructions for scrutinizing the returns by Value Added Tax officers/Assistant Value Added Tax officer in wards/Operational circles on the basis of turnover of a dealer — 2010 Delhi

By jurisdiction

Central 21,536Maharashtra 2,428Uttar Pradesh 2,425Delhi 2,238Haryana 2,008Madhya Pradesh 1,582Chhattisgarh 1,546Rajasthan 1,328Punjab 1,145West Bengal 1,130Bihar 964Karnataka 877Jharkhand 784Tripura 638Chandigarh 548Tamil Nadu 521Dadra and Nagar Haveli and Daman and Diu 237Arunachal Pradesh 229Andaman and Nicobar Islands 211Goa 203

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. This page is not a substitute for legal advice.