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2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017 |
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CGST Circulars |
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Circular No. 130/2019 - GST,
Dated
31st December, 2019 |
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RCM on renting of motor vehicles. |
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Order No. 10/2019 - Central Tax,
Dated
26th
November, 2019 |
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Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.03.2020. |
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Circular No. 129/2019 - GST,
Dated
24th December, 2019 |
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Standard Operating Procedure to be followed in case of non-filers of returns – reg. |
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Circular No. 128/2019 - GST,
Dated
23rd December, 2019 |
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Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. |
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Circular No. 127/2019 - GST,
Dated
4th December, 2019 |
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seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. |
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Order No. 09/2019 - Central Tax,
Dated
03rd
December, 2019 |
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Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal. |
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Circular No. 126/2019 - GST,
Dated
22nd
November, 2019 |
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Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. |
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Circular No. 125/2019 - GST,
Dated
18th
November, 2019 |
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Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
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Circular No. 124/2019 - GST,
Dated
18th
November, 2019 |
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Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
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Order No. 08/2019 - Central Tax,
Dated
14th
November, 2019 |
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Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 |
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Circular No. 123/2019 - GST,
Dated
11th
November, 2019 |
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Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. |
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Circular No. 122/2019 - GST,
Dated
05th
November, 2019 |
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Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. |
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Circular No. 121/2019 - GST,
Dated
11th
October, 2019 |
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Clarification related to supply of grant of alcoholic liquor license. |
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Circular No. 120/2019 - GST,
Dated
11th
October, 2019 |
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Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). |
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Circular No. 119/2019 - GST,
Dated
11th
October, 2019 |
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Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. |
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Circular No. 118/2019 - GST,
Dated
11th
October, 2019 |
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Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. |
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Circular No. 117/2019 - GST,
Dated
11th
October, 2019 |
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Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. |
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Circular No. 116/2019 - GST,
Dated
11th
October, 2019 |
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Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. |
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Circular No. 115/2019 - GST,
Dated
11th
October, 2019 |
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Clarification on issue of GST on Airport levies. |
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Circular No. 114/2019 - GST,
Dated
11th
October, 2019 |
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Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. |
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Circular No. 113/2019 - GST,
Dated
11th
October, 2019 |
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Clarification regarding GST rates & classification (goods) Circular–reg. |
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Circular No. 112/2019 - GST,
Dated
10th
October, 2019 |
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Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. |
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Circular No. 111/2019 - GST,
Dated
10th
October, 2019 |
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Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. |
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Circular No. 110/2019 - GST,
Dated
10th
October, 2019 |
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Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. |
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Order No. 7/2019 - Central Tax,
Dated
26th
August, 2019 |
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seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019. |
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Circular No. 109/2019 - GST,
Dated
22nd
July, 2019 |
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Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. |
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Circular No. 108/2019 - GST,
Dated
18th
July, 2019 |
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which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. |
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Circular No. 107/2019 - GST,
Dated
18th
July, 2019 |
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which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). |
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Circular No. 106/2019 - GST,
Dated
29th
June, 2019 |
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Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg. |
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Circular No. 105/2019 - GST,
Dated
28th
June, 2019 |
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Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
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Circular No. 104/2019 - GST,
Dated
28th
June, 2019 |
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Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. |
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Circular No. 103/2019 - GST,
Dated
28th
June, 2019 |
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Clarification regarding determination of place of supply in certain cases – reg. |
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Circular No. 102/2019 - GST,
Dated
28th
June, 2019 |
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Clarificat22regarding applicability of GST on additional / penal interest – reg.2021
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Order No. 6/2019 - Central Tax,
Dated
28th
June, 2019 |
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Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. |
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Circular No.
100/2019 - GST,
Dated
30th
April, 2019 |
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GST Applicability on Seed Certification Tags. |
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Circular No. 99/2019 - GST,
Dated
23rd
April, 2019 |
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Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. |
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Circular No. 98/2019 - GST,
Dated
23rd
April, 2019 |
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Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
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Circular No. 97/2019 - GST,
Dated
05th
April, 2019 |
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Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
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Circular No. 96/2019 - GST,
Dated
28th
March, 2019 |
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Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. |
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Circular No. 95/2019 - GST,
Dated
28th
March, 2019 |
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Seeks to clarify verification for grant of new registration. |
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Circular No. 94/2019 - GST,
Dated
28th
March, 2019 |
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Seeks to clarify certain refund related issues under GST. |
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Circular No. 93/2019 - GST,
Dated
08th
March, 2019 |
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Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding. |
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Order No. 3/2018-Central Tax,
Dated
08th
March, 2019 |
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To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate). |
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Circular No. 92/2019 - GST,
Dated
07th
March, 2019 |
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Circular clarifying various doubts related to treatment of sales promotion scheme under GST. |
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Circular No. 91/2019 - GST,
Dated
18th
February, 2019 |
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Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. |
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Circular No. 90/2019 - GST,
Dated
18th
February, 2019 |
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Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. |
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Circular No. 89/2019 - GST,
Dated
18th
February, 2019 |
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Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. |
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Circular No. 88/2019 - GST,
Dated
01st
February, 2019 |
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Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
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Circular No. 87/2019 - GST,
Dated
02nd
January, 2019 |
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Central Goods and Services Tax (Amendment) Act, 2018-
Clarification regarding section 140(1) of the CGST Act, 2017-reg. |
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Circular No. 86/2019 - GST,
Dated
01st
January, 2019 |
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GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
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Circular No. 85/2019 - GST,
Dated
01st
January, 2019 |
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Clarification on GST rate applicable on supply of food and beverage services by educational institution. |
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Circular No. 84/2019 - GST,
Dated
01st
January, 2019 |
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Clarification on issue of classification of service of printing of pictures covered under 998386. |
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Circular No. 83/2019 - GST,
Dated
01st
January, 2019 |
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Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
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Circular No. 82/2019 - GST,
Dated
01st
January, 2019 |
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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). |
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