CGST- Circulars

Circular No.	English	हिंदी	Date of issue	File No.	Subject
97/2019	View	-	05-04-2019	F. No. 20/16/04/2018 – GST	Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
96/2019	View	-	28-03-2019	F. No.20/16/04/2018 –GST	Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019	View	-	28-03-2019	F. No.20/16/04/2018 –GST	Seeks to clarify verification for grant of new registration.
94/2019	View	-	28-03-2019	F. No.20/16/04/2018 –GST	Seeks to clarify certain refund related issues under GST.
93/2019	View	-	08-03-2019	F. No. 354/124/2018-TRU	Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019	View	-	07-03-2019	F. No. CBEC-20/16/04/2018 - GST	Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/2019	View	-	18-02-2019	F. No. CBEC-20/16/04/2018 - GST	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.
90/2019	View	-	18-02-2019	F. No. CBEC-20/16/04/2018 - GST	Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019	View	-	18-02-2019	F. No. CBEC-20/16/04/2018 - GST	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.
88/2019	View	-	01-02-2019	F. No. CBEC-20/16/04/2018 - GST	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).
87/2019	View	-	02-01-2019	F. No. 267/80/2018-CX.8	Clarification regarding section 140(1) of the CGST Act, 2017
86/2019	View	-	01-01-2019	F. No. 354/ 428/2018- TRU	GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019	View	-	01-01-2019	F. No. 354/ 428/2018- TRU	Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019	View	-	01-01-2019	F. No. 354/ 428/2018- TRU	Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019	View	-	01-01-2019	F. No. 354/ 428/2018- TRU	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019	View	-	01-01-2019	F. No. 354/ 428/2018- TRU	Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/2018	View	देखें	31-12-2018	Circular No. 81/55/2018-GST	seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018	View	देखें	31-12-2018	Circular No. 80/54/2018-GST	Clarification regarding GST rates & classification (goods)
79/2018	View	-	31-12-2018	Circular No. 79/53/2018-GST	Clarification on refund related issues
78/2018	View	-	31-12-2018	Circular No. 78/52/2018-GST	Clarification on export of services under GST
77/2018	View	-	31-12-2018	Circular No. 77/51/2018-GST	Denial of composition option by tax authorities and effective date thereof
76/2018	View	-	31-12-2018	Circular No. 76/50/2018-GST	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
75/2018	View	-	27-12-2018	Circular No. 75/49/2018-GST	Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.
74/2018	View	-	05-11-2018	Circular No. 74/48/2018-GST	Circular clarifying collection of tax at source by Tea Board of India.
73/2018	View	-	05-11-2018	Circular No. 73/47/2018-GST	Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
72/2018	View	-	26-10-2018	F. No. 349/94/2017-GST	Circular to clarify the procedure in respect of return of time expired drugs or medicines
71/2018	View	-	26-10-2018	F. No. 20/16/04/2017-GST	Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
70/2018	View	-	26-10-2018	F. No. 20/16/04/2017-GST	Clarification on certain issues related to refund
69/2018	View	-	26-10-2018	F. No. 20/16/04/2017-GST	Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/2018	View	-	28-09-2018	F. No. 354/360/2018-TRU	Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/2018	View	-	28-09-2018	F.No.S.31011/11/2018-ST-I-DoR	Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg
66/2018	View	-	26-09-2018	F. No. 354/314/2017-TRU	GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/2018	View	-	14-09-2018	F.No.S.31011/11/2018-ST-I-DoR	Guidelines for Deductions and Deposits of TDS by the DDO under GST
64/2018	View	-	14-09-2018	CBEC/20/16/03/2017-GST	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
63/2018	View	-	14-09-2018	F. No. 349/48/2017-GST	Clarification regarding processing of refund claims filed by UIN entitles
62/2018	View	-	12-09-2018	F. No. 354/124/2018-TRU	Levy of GST on Priority Sector Lending Certificate-reg.
61/2018	View	-	04-09-2018	CBEC-20/13/01/2018-GST	E-way bill in case of storing of goods in godown of transporter.
60/2018	View	-	04-09-2018	CBEC-20/16/10/2018-GST (CBEC)	Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018	View	-	04-09-2018	F. No. 349/21/2016-GST	Clarification on refund related issues.
58/2018	View	-	04-09-2018	CBEC-20/16/4/2018-GST	Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018	View	-	04-09-2018	CBEC-20/16/4/2018-GST	Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/2018	View	देखें	24-08-2018	F. No. 354/290/2018- TRU	Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.
55/2018	View	-	10-08-2018	F. No. 354/159/2018- TRU	Taxability of services provided by Industrial Training Institutes (ITI) .
54/2018	View	देखें	09-08-2018	F.No.354/255/2018-TRU (Part-2)	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.
53/2018	View	देखें	09-08-2018	F.No.354/255/2018-TRU (Part-2)	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
52/2018	View	देखें	09-08-2018	F.No.354/255/2018-TRU (Part-2)	Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
51/2018	View	-	31-07-2018	F. No. 354/220/2018 - TRU	Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/2018	View	-	31-07-2018	F. No. 354/03/2018-TRU	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.
49/2018	View	-	21-06-2018	F. No. CBEC/20/16/03/2017-GST	Seeks to modify Circular No. 41/15/2018-GST
48/2018	View	-	14-06-2018	F.No. CBEC/20/16/03/2017-GST	Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018	View	-	08-06-2018	F.No. CBEC- 20/16/03/2017-GST	Clarifications of certain issues under GST
46/2018	View	देखें	06-06-2018	F.No. 354/149/2017–TRU	Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
45/2018	View	-	30-05-2018	F.No. /20/16/4/2018-GST	Clarification on refund related issues
44/2018	View	-	02-05-2018	F.No. 341/28/2017-TRU	Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018	View	-	13-04-2018	F. No. 349/48/2017-GST	clarifying the issues arising in refund to UIN.
42/2018	View	-	13-04-2018	CBEC-20/16/03/2017-GST	clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/2018	View	-	13-04-2018	CBEC-20/16/03/2017-GST	clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
40/2018	View	-	06-04-2018	F. No. 349/82/2017-GST	Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018	View	-	03-04-2018	F. No. 267/7/2018-CX.8	Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/2018	View	-	26-03-2018	F. No. 20/16/03/2017-GST	Clarifications on issues related to Job Work
37/2018	View	-	15-03-2018	F. No. 349/47/2017-GST	Clarifications on exports related refund issues
36/2018	View	-	13-03-2018	F. No. 349/48/2017-GST	Processing of refund application for UIN entities
35/2018	View	-	05-03-2018	F. No. B-1/20/2016-TRU	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
34/2018	View	-	01-03-2018	F. No. 354/17/2018-TRU	Clarification regarding GST in respect of certain services.
33/2018	View	-	23-02-2018	F. No. 267/67/2017-CX.8	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..
32/2018	View	-	12-02-2018	F.No.354/17/2018-TRU	Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018	View	-	09-02-2018	F.No.349/75/2017-GST	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.
30/2018	View	देखें	25-01-2018	F.No.354/1/2018-TRU)	GST dated 25.01.2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/2018	View	देखें	25-01-2018	F.No.354/1/2018-TRU)	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.
28/2018	View Corrigendum	-	08-01-2018	F.No.354/03/2018	Clarifications regarding GST on College Hostel Mess Fees
27/2017	View	-	04-01-2018	F.No.354/107/2017-TRU	Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/2017	View	-	29-12-2017	F. No. 349/164/2017-GST	Filing of returns under GST
25/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	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
22/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017	View	-	22-11-2017	F. No. 354/320/2017- TRU(Pt)	GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
20/2017	View	-	22-11-2017	F. No. 354/320/2017- TRU(Pt)	GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017	View	-	20-11-2017	F. No. 354/263/2017- TRU	Clarification on taxability of custom milling of paddy.
18/2017	View	देखें	16-11-2017	F. No. 354/320/2017-TRU-Pt.1	Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017	View	-	15-11-2017	F. No. 349/169/2017-GST	Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017	View	देखें	15-11-2017	F.No. 354/173/2017-TRU	Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017	View	-	06-11-2017	F.No. 349/164/2017-GST	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
14/2017	View	-	06-11-2017	F. No. 349/21/2016 GST	Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017	View	देखें	27-10-2017	F. No. 354/129/2017-TRU	Clarification of classification of cut pieces of fabric under GST
12/2017	View	देखें	26-10-2017	F.No.354/117/2017-TRU (Pt-III)	Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
11/2017	View	देखें	20-10-2017	F. No. 354/263/2017-TRU	Clarification on taxability of printing contracts
10/2017	View	-	18-10-2017	CBEC - 20/16/03/2017-GST	Clarification on movement of goods on approval basis
09/2017	View	-	18-10-2017	F. No. 349/75/2017-GST	Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017	View	-	04-10-2017	F. No. 349/74/2017-GST (Pt.) Vol.-II	Clarification on issues related to furnishing of Bond/LUT for exports
07/2017	View	-	01-09-2017	F. No. 349/164/2017/-GST	System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
06/2017	View	देखें	27-08-2017	F. No. 354/149/2017-TRU	CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017	View	-	11-08-2017	F. No. 349/82/2017-GST	Circular on Bond/LUT in case of exports without payment of integrated tax
04/2017	View	-	07-07-2017	F. No. 349/82/2017-GST	Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/2017	View	-	05-07-2017	F. No. 349/75/2017-GST	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/2017	View	-	04-07-2017	F. No. 349/82/2017-GST	Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017	View	-	26-06-2017	F. No. 349/75/2017-GST	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

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