Welcome -

The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.

 
CGST   IGST   SGST   UTGST   Cess   Central Excise   Customs   DGFT   SEZ   Instructions / Guidelines   Others
 
    2023 2022 2021 2020 2019 2018 2017

CGST Circulars

 

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.