CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
221 66/40/2018-GST View(342.22 किलोबाइट pdf) 26-09-2018

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts


 

222 65/39/2018-GST View(434.95 किलोबाइट pdf) 14-09-2018

Guidelines for Deductions and Deposits of TDS by the DDO under GST


 

223 64/38/2018-GST View(188.02 किलोबाइट pdf) 14-09-2018

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


 

224 63/37/2018 - GST View(161.5 किलोबाइट pdf) 14-09-2018

Clarification regarding processing of refund claims filed by UIN entitles


 

225 Corrigendum View(159.81 किलोबाइट pdf) 06-09-2018

Corrigendum to Circular No. 63/37/2018-GST


 

226 62/36/2018-GST View(92.2 किलोबाइट pdf) 12-09-2018

Levy of GST on Priority Sector Lending Certificate-reg.


 

227 61/35/2018-GST View(106.17 किलोबाइट pdf) 04-09-2018

E-way bill in case of storing of goods in godown of transporter.


 

228 60/34/2018-GST View(123.53 किलोबाइट pdf) 04-09-2018

Processing of refund applications filed by Canteen Stores Department (CSD).


 

229 59/33/2018-GST View(151.47 किलोबाइट pdf) 04-09-2018

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

230 58/32/2018-GST View(93.56 किलोबाइट pdf) 04-09-2018

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.