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CGST Circulars

   

Circular No. 49/2018 - GST, Dated 21st June, 2018

 

Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018.

Circular No. 48/2018 - GST, Dated 14th June, 2018

 

Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.

Circular No. 47/2018 - GST, Dated 08th June, 2018

 

Clarifications of certain issues under GST.

Circular No. 46/2018 - GST, Dated 06th June, 2018

 

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.

Circular No. 45/2018 - GST, Dated 30th May, 2018

 

Clarification on refund related issues.

Circular No. 44/2018 - GST, Dated 02nd May, 2018

 

Issue related to taxability of ‘tenancy rights’ under GST- Regarding.

Circular No. 43/2018 - GST, Dated 13th April, 2018

 

Clarifying the issues arising in refund to UIN.

Circular No. 42/2018 - GST, Dated 13th April, 2018

 

Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

Circular No. 41/2018 - GST, Dated 13th April, 2018

 

Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

Circular No. 40/14/2018 - GST, Dated 06th April, 2018

 

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.

Circular No. 39/13/2018 - GST, Dated 03rd April, 2018

 

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.

Order - 02/2018 - GST, Dated 31st March, 2018

 

Incidence of GST on providing catering services in train – Regarding.

Order - 01/2018 - GST, Dated 28th March, 2018

 

Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017

Circular No. 38/12/2018 - GST, Dated 26th March, 2018

 

Clarifications on issues related to Job Work

Circular No. 37/11/2018 - GST, Dated 15th March, 2018

 

Clarifications on exports related refund issues

Circular No. 36/10/2018 - GST, Dated 13th March, 2018

 

Processing of refund applications for UIN entities

Circular No. 35/2018 - GST, Dated 05th March, 2018

 

Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV

Circular No. 34/2018 - GST, Dated 01st March, 2018

 

Clarification regarding GST in respect of certain services.

Circular No. 33/2018 - GST, Dated 23rd February, 2018

 

Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.

Circular No. 32/2018 - GST, Dated 12th February, 2018

 

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.

Circular No. 31/2018 - GST, Dated 09th February, 2018

 

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 .

Circular No. 30/2018 - GST, Dated 25th January, 2018

 

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .

Circular No. 29/2018 - GST, Dated 25th January, 2018

 

GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.

Circular No. 28/2018 - GST, Dated 08th January, 2018

 

Clarifications regarding GST on College Hostel Mess Fees

 

Corrigendum Dated Dated 18th January, 2018

Circular No. 27/2018 - GST, Dated 04th January, 2018

 

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

Circular No. 26/2017 - GST, Dated 29th December, 2017

 

Filing of returns under GST

Circular No. 25/2017 - GST, Dated 21st December, 2017

 

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Circular No. 24/2017 - GST, Dated 21st December, 2017

 

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

Circular No. 23/2017 - GST, Dated 21st December, 2017

 

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc

Circular No. 22/2017 - GST, Dated 21st December, 2017

 

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

Order - 11/2017 - GST, Dated 21st December, 2017

 

Extension of time limit for intimation in FORM GST CMP-03

Circular No. 21/2017 - GST, Dated 22nd November, 2017

 

Seeks to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

Circular No. 20/2017 - GST, Dated 22nd November, 2017

 

Seeks to clarify classification and GST rate on Terracotta idols.

Circular No. 19/2017 - GST, Dated 20th November, 2017

 

Clarification on taxability of custom milling of paddy.

Circular No. 18/2017 - GST, Dated 16th November, 2017

 

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

Circular No. 17/2017 - GST, Dated 15th November, 2017

 

Manual filing and processing of refund claims in respect of zero-rated supplies .

Circular No. 16/2017 - GST, Dated 15th November, 2017

 

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

Order - 10/2017 - GST, Dated 15th November, 2017

 

Seeks to extend the due date for revision of FORM GST TRAN-1

Order - 09/2017 - GST, Dated 15th November, 2017

 

Seeks to extend the due date for submitting FORM GST TRAN-1

Circular No. 15/2017 - GST, Dated 06th November, 2017

 

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively

Circular No. 14/2017 - GST, Dated 06th November, 2017

 

Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .

Order - 08/2017 - GST, Dated 28th October, 2017

 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A

Order - 07/2017 - GST, Dated 28th October, 2017

 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117

Order - 06/2017 - GST, Dated 28th October, 2017

 

Extension of time limit for submitting application in FORM GST REG-26

Order - 05/2017 - GST, Dated 28th October, 2017

 

Extension of time limit for intimation of details of stock in FORM GST CMP-03

Circular No. 13/2017 - GST, Dated 27th October, 2017

 

Clarification of classification of cut pieces of fabric under GST

Circular No. 12/2017 - GST, Dated 26th October, 2017

 

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

Circular No. 11/2017 - GST, Dated 20th October, 2017

 

Clarification on taxability of printing contracts

Circular No. 10/2017 - GST, Dated 18th October, 2017

 

Clarification on movement of goods on approval basis

Circular No. 9/2017 - GST, Dated 18th October, 2017

 

Authorized officer for enrollment of Goods and Services Tax Practitioner

Order - 01/2017-Central Tax, Dated 13th October, 2017

 

To remove difficulties in implementing provisions of composition scheme.

Circular No. 8/2017 - GST, Dated 04th October, 2017

 

Clarification on issues related to furnishing of Bond/LUT for exports

Order - 04/2017 - GST, Dated 29th September, 2017

 

Extension of time limit for intimation of details in FORM GST CMP-03

Circular No. 1/2017 - GSTC, Dated 20th September, 2017

Order - 03/2017 - GST, Dated 21st September, 2017

 

Extension of time limit for submitting the declaration in FORM GST TRAN-1

Order - 02/2017 - GST, Dated 18th September, 2017

 

Extension of time limit for submitting the declaration in FORM GST TRAN-1

Circular No. 7/2017 - GST, Dated 01st September, 2017

 

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding

Circular No. 6/2017 - GST, Dated 27th August, 2017

 

CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery

Circular No. 5/2017 - GST, Dated 11th August, 2017

 

Circular on Bond/LUT in case of exports without payment of integrated tax

Order - 01/2017 - GST, Dated 21st July, 2017

 

Extension of date for filing option for composition scheme

Circular No. 4/2017 - GST, Dated 7th July, 2017

 

Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.

Circular No. 3/2017 - GST, Dated 5th July, 2017

 

Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.

Circular No. 2/2017 - GST, Dated 4th July, 2017

 

Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.

Circular No. 1/2017, Dated 26th June, 2017

 

Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg.