CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
211 73/47/2018-GST View(277.22 KB pdf), View(277.22 KB pdf) 05-11-2018

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


 

212 73/47/2018-GST View(114.02 KB pdf), View(114.02 KB pdf) 05-11-2018

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


 

213 72/46/2018-GST View(265.67 KB pdf), View(265.67 KB pdf) 26-10-2018

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


 

214 72/46/2018-GST View(134.82 KB pdf), View(134.82 KB pdf) 26-10-2018

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


 

215 71/45/2018-GST View(414.95 KB pdf), View(414.95 KB pdf) 26-10-2018

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


 

216 71/45/2018-GST View(109.96 KB pdf), View(109.96 KB pdf) 26-10-2018

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


 

217 70/44/2018 -GST View(350.46 KB pdf) 26-10-2018

Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

218 69/43/2018-GST View(340.47 KB pdf) 26-10-2018

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


 

219 68/42/2018-GST View(286.24 KB pdf) 05-10-2018

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


 

220 67/41/2018-GST View(84.6 KB pdf) 28-09-2018

Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg