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2024 |
2023 |
2022 |
2021 |
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2020 |
2019 |
2018 |
2017 |
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CGST Circulars |
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Order No. 4/2018-Central Tax,
Dated
31st
December, 2018 |
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Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019. |
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Order No. 3/2018-Central Tax,
Dated
31st
December, 2018 |
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Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019. |
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Order No. 2/2018-Central Tax,
Dated
31st
December, 2018 |
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Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18. |
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Circular No. 81/2018 - GST,
Dated
31st
December, 2018 |
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seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. |
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Circular No. 80/2018 - GST,
Dated
31st
December, 2018 |
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Clarification regarding GST rates & classification (goods) |
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Circular No. 79/2018 - GST,
Dated
31st
December, 2018 |
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Clarification on refund related issues |
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Circular No. 78/2018 - GST,
Dated
31st
December, 2018 |
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Clarification on export of services under GST |
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Circular No. 77/2018 - GST,
Dated
31st
December, 2018 |
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Denial of composition option by tax authorities and effective date thereof. |
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Circular No. 76/2018 - GST,
Dated
31st
December, 2018 |
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Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST. |
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Circular No. 75/2018 - GST,
Dated
27th
December, 2018 |
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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture. |
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Order No. 1/2018-Central Tax,
Dated
11th
December, 2018 |
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Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019. |
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Circular No.
74/2018 - GST,
Dated
05th
November, 2018 |
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Circular clarifying collection of tax at source by Tea Board of India. |
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Circular No.
73/2018 - GST,
Dated
05th
November, 2018 |
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Scope of Principal and agent relationship under Schedule I of CGST Act, 2017 in the Context of del-credre agent. |
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Circular No.
72/2018 - GST,
Dated
26th
October, 2018 |
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Circular to clarify the procedure in procedure in respect of return to time expired drugs or medicines. |
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Circular No.
71/2018 - GST,
Dated
26th
October, 2018 |
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Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor. |
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Circular No.
70/2018 - GST,
Dated
26th
October, 2018 |
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Clarification on certain issues related to refund. |
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Circular No.
69/2018 - GST,
Dated
26th
October, 2018 |
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Circular on Standard Operating Procedure for Processing of Application for Cancellation of Registration submitted in FORM GST REG-16. |
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Circular No.
68/2018 - GST,
Dated
05th
October, 2018 |
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Notifications issued under CGST Act, 2017 applicable to Goods and Services
Tax (Compensation to States) Act, 2017. |
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Circular No.
67/2018 - GST,
Dated
28th
September, 2018 |
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Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg. |
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Circular No.
66/2018 - GST,
Dated
26th
September, 2018 |
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GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg. |
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Circular No.
65/2018 - DOR,
Dated
14th
September, 2018 |
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Guidelines for Deductions and Deposits of TDS by the DDO under GST. |
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Circular No.
64/2018 - GST,
Dated
14th
September, 2018 |
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Modification of 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 Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding. |
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Circular No.
63/2018 - GST,
Dated
14th
September, 2018 |
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Clarification regarding processing of refund claims filed by UIN entitles. |
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Circular No.
62/2018 - GST,
Dated
12th
September, 2018 |
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Levy of GST on Priority Sector Lending Certificate-reg. |
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Circular No.
61/2018 - GST,
Dated
04th
September, 2018 |
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E-way bill in case of storing of goods in godown of transporter. |
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Circular No.
60/2018 - GST,
Dated
04th
September, 2018 |
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Processing of refund applications filed by Canteen Stores Department (CSD). |
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Circular No.
59/2018 - GST,
Dated
04th
September, 2018 |
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Clarification on refund related issues. |
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Circular No.
58/2018 - GST,
Dated
04th
September, 2018 |
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Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. |
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Circular No.
57/2018 - GST,
Dated
04th
September, 2018 |
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Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
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Circular No.
56/2018 - GST,
Dated
24th
August, 2018 |
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Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics. |
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Order
- 03/2018 - GST,
Dated
16th
August, 2018 |
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Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017. |
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Circular No.
55/2018 - GST,
Dated
10th
August, 2018 |
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Taxability of services provided by Industrial Training Institutes (ITI). |
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Circular No.
54/2018 - GST,
Dated
09th
August, 2018 |
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Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. |
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Circular No.
53/2018 - GST,
Dated
09th
August, 2018 |
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Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products. |
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Circular No.
52/2018 - GST,
Dated
09th
August, 2018 |
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Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. |
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Circular No.
51/2018 - GST,
Dated
37th
July, 2018 |
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Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM). |
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Circular No.
50/2018 - GST,
Dated
37th
July, 2018 |
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Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. |
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Circular No.
49/2018 - GST,
Dated
21st
June, 2018 |
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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. |
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Circular No.
48/2018 - GST,
Dated
14th
June, 2018 |
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Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers. |
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Circular No.
47/2018 - GST,
Dated
08th
June, 2018 |
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Clarifications of certain issues under GST. |
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Circular No.
46/2018 - GST,
Dated
06th
June, 2018 |
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Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding. |
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Circular No.
45/2018 - GST,
Dated
30th
May, 2018 |
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Clarification on refund related issues. |
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Circular No.
44/2018 - GST,
Dated
02nd
May, 2018 |
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Issue related to taxability of ‘tenancy rights’ under GST- Regarding. |
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Circular No.
43/2018 - GST,
Dated
13th
April, 2018 |
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Clarifying the issues arising in refund to UIN. |
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Circular No.
42/2018 - GST,
Dated
13th
April, 2018 |
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Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. |
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Circular No.
41/2018 - GST, Dated
13th
April, 2018 |
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Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
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Circular No.
40/14/2018 - GST,
Dated
06th
April, 2018 |
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Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. |
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Circular No.
39/13/2018 - GST,
Dated
03rd
April, 2018 |
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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. |
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Order
- 02/2018 - GST,
Dated
31st
March, 2018 |
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Incidence of GST on providing catering services in train – Regarding. |
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Order
- 01/2018 - GST,
Dated
28th
March, 2018 |
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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 |
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Circular No.
38/12/2018 - GST,
Dated
26th
March, 2018 |
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Clarifications on issues related to Job Work |
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Circular No.
37/11/2018 - GST,
Dated
15th
March, 2018 |
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Clarifications on exports related refund issues |
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Circular No.
36/10/2018 - GST,
Dated
13th
March, 2018 |
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Processing of refund applications for UIN entities |
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Circular No.
35/2018 - GST,
Dated
05th
March, 2018 |
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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 |
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Circular No.
34/2018 - GST,
Dated
01st
March, 2018 |
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Clarification regarding GST in respect of certain services. |
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Circular No.
33/2018 - GST, Dated
23rd
February, 2018 |
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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. |
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Circular No.
32/2018 - GST, Dated
12th
February, 2018 |
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Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. |
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Circular No.
31/2018 - GST, Dated
09th
February, 2018 |
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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 .
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Circular No.
30/2018 - GST, Dated
25th
January, 2018 |
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GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . |
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Circular No.
29/2018 - GST, Dated
25th
January, 2018 |
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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. |
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Circular No.
28/2018 - GST, Dated
08th
January, 2018 |
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Clarifications regarding GST on College Hostel Mess Fees |
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Corrigendum Dated Dated 18th January, 2018 |
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Circular No.
27/2018 - GST, Dated
04th
January, 2018 |
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Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. |
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