
CGST- Circulars
Circular No. | English | हिंदी | Date of issue | File No. | Subject |
---|---|---|---|---|---|
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 | - | 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 |