CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
271 27/01/2018-GST View(445.96 KB pdf) 04-01-2018

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.


 

272 26/26/2017-GST View(382.6 KB pdf) 29-12-2017

Filing of returns under GST.


 

273 25/25/2017-GST View(216.7 KB pdf) 21-12-2017

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.


 

274 24/24/2017-GST View(512.78 KB pdf) 21-12-2017

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

275 23/23/2017-GST View(275.88 KB pdf) 21-10-2017

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.


 

276 Corrigendum View(183.06 KB pdf) 04-09-2017

Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding


 

277 22/22/2017-GST View(206.47 KB pdf) 21-12-2017

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.


 

278 21/21/2017-GST View(261 KB pdf), View(261 KB pdf) 22-11-2017

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].


 

279 21/21/2017-GST View(325.83 KB pdf), View(325.83 KB pdf) 22-11-2017

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].


 

280 20/20/2017-IGST View(327.96 KB pdf), View(327.96 KB pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.