CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
201 79/53/2018-GST Viewpdf (Format: pdf, Size: 319.43 किलोबाइट) 31-12-2018

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

202 78/52/2018-GST Viewpdf (Format: pdf, Size: 112.16 किलोबाइट), Viewpdf (Format: pdf, Size: 112.16 किलोबाइट) 31-12-2018

Clarification on export of services under GST


 

203 78/52/2018-GST Viewpdf (Format: pdf, Size: 136.77 किलोबाइट), Viewpdf (Format: pdf, Size: 136.77 किलोबाइट) 31-12-2018

Clarification on export of services under GST


 

204 77/51/2018-GST Viewpdf (Format: pdf, Size: 254.08 किलोबाइट), Viewpdf (Format: pdf, Size: 254.08 किलोबाइट) 31-12-2018

Denial of composition option by tax authorities and effective date thereof


 

205 77/51/2018-GST Viewpdf (Format: pdf, Size: 155.18 किलोबाइट), Viewpdf (Format: pdf, Size: 155.18 किलोबाइट) 31-12-2018

Denial of composition option by tax authorities and effective date thereof


 

206 76/50/2018-GST Viewpdf (Format: pdf, Size: 272.83 किलोबाइट) 31-12-2018

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


 

207 Corrigendum Viewpdf (Format: pdf, Size: 256.42 किलोबाइट) 07-03-2019

Corrigendum to Circular No. 76/50/2018-GST


 

208 75/49/2018-GST Viewpdf (Format: pdf, Size: 675.11 किलोबाइट) 27-12-2018

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture


 

209 74/48/2018-GST Viewpdf (Format: pdf, Size: 352.67 किलोबाइट), Viewpdf (Format: pdf, Size: 352.67 किलोबाइट) 05-11-2018

Circular clarifying collection of tax at source by Tea Board of India.


 

210 74/48/2018-GST Viewpdf (Format: pdf, Size: 111.8 किलोबाइट), Viewpdf (Format: pdf, Size: 111.8 किलोबाइट) 05-11-2018

Circular clarifying collection of tax at source by Tea Board of India.