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

 
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CGST Circulars

 

Order No. 4/2018-Central Tax, Dated 31st December, 2018

 

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.

Order No. 3/2018-Central Tax, Dated 31st December, 2018

 

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.

Order No. 2/2018-Central Tax, Dated 31st December, 2018

 

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.

Circular No. 81/2018 - GST, Dated 31st December, 2018

 

seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

Circular No. 80/2018 - GST, Dated 31st December, 2018

 

Clarification regarding GST rates & classification (goods)

Circular No. 79/2018 - GST, Dated 31st December, 2018

 

Clarification on refund related issues

Circular No. 78/2018 - GST, Dated 31st December, 2018

 

Clarification on export of services under GST

Circular No. 77/2018 - GST, Dated 31st December, 2018

 

Denial of composition option by tax authorities and effective date thereof.

Circular No. 76/2018 - GST, Dated 31st December, 2018

 

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.

Circular No. 75/2018 - GST, Dated 27th December, 2018

 

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.

Order No. 1/2018-Central Tax, Dated 11th December, 2018

 

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.

Circular No. 74/2018 - GST, Dated 05th November, 2018

 

Circular clarifying collection of tax at source by Tea Board of India.

Circular No. 73/2018 - GST, Dated 05th November, 2018

 

Scope of Principal and agent relationship under Schedule I of CGST Act, 2017 in the Context of del-credre agent.

Circular No. 72/2018 - GST, Dated 26th October, 2018

 

Circular to clarify the procedure in procedure in respect of return to time expired drugs or medicines.

Circular No. 71/2018 - GST, Dated 26th October, 2018

 

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor.

Circular No. 70/2018 - GST, Dated 26th October, 2018

 

Clarification on certain issues related to refund.

Circular No. 69/2018 - GST, Dated 26th October, 2018

 

Circular on Standard Operating Procedure for Processing of Application for Cancellation of Registration submitted in FORM GST REG-16.

Circular No. 68/2018 - GST, Dated 05th October, 2018

 

Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017.

Circular No. 67/2018 - GST, Dated 28th September, 2018

 

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.

Circular No. 66/2018 - GST, Dated 26th September, 2018

 

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg.

Circular No. 65/2018 - DOR, Dated 14th September, 2018

 

Guidelines for Deductions and Deposits of TDS by the DDO under GST.

Circular No. 64/2018 - GST, Dated 14th September, 2018

 

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.

Circular No. 63/2018 - GST, Dated 14th September, 2018

 

Clarification regarding processing of refund claims filed by UIN entitles.

Circular No. 62/2018 - GST, Dated 12th September, 2018

 

Levy of GST on Priority Sector Lending Certificate-reg.

Circular No. 61/2018 - GST, Dated 04th September, 2018

 

E-way bill in case of storing of goods in godown of transporter.

Circular No. 60/2018 - GST, Dated 04th September, 2018

 

Processing of refund applications filed by Canteen Stores Department (CSD).

Circular No. 59/2018 - GST, Dated 04th September, 2018

 

Clarification on refund related issues.

Circular No. 58/2018 - GST, Dated 04th September, 2018

 

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

Circular No. 57/2018 - GST, Dated 04th September, 2018

 

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

Circular No. 56/2018 - GST, Dated 24th August, 2018

 

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.

Order - 03/2018 - GST, Dated 16th August, 2018

 

Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017.

Circular No. 55/2018 - GST, Dated 10th August, 2018

 

Taxability of services provided by Industrial Training Institutes (ITI).

Circular No. 54/2018 - GST, Dated 09th August, 2018

 

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.

Circular No. 53/2018 - GST, Dated 09th August, 2018

 

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.

Circular No. 52/2018 - GST, Dated 09th August, 2018

 

Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

Circular No. 51/2018 - GST, Dated 37th July, 2018

 

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).

Circular No. 50/2018 - GST, Dated 37th July, 2018

 

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.

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.