CGST CIRCULARS

Circular No.
Downloads
Date of issue
File No.
Subject
44/2018 Download PDF02-05-2018F.No. 341/28/2017-TRU Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018Download PDF13-04-2018 F. No. 349/48/2017-GST clarifying the issues arising in refund to UIN.
42/2018Download PDF13-04-2018 CBEC-20/16/03/2017-GST clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/2018Download PDF13-04-2018 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 Download PDF06-04-2018 F. No. 349/82/2017-GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018Download PDF03-04-2018 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.
38/2018Download PDF26-03-2018 F. No. 20/16/03/2017-GST Clarifications on issues related to Job Work
37/2018 Download PDF15-03-2018 F. No. 349/47/2017-GST Clarifications on exports related refund issues
36/2018Download PDF13-03-2018 F. No. 349/48/2017-GST Processing of refund application for UIN entities
35/2018 Download PDF05-03-2018F. 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 Download PDF01-03-2018 F. No. 354/17/2018-TRU Clarification regarding GST in respect of certain services.
33/2018Download PDF23-02-2018F. 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 Download PDF12-02-2018 F. No. 354/17/2018-TRU Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018 Download PDF09-02-2018 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 Download PDF25-01-2018 F. No. 354/1/2018-TRU) GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/2018 Download PDF25-01-2018 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.
28/2018Download PDF08-01-2018 F. No. 354/03/2018 Clarifications regarding GST on College Hostel Mess Fees
27/2017Download PDF04-01-2018 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.
26/2017Download PDF29-12-2017F. No. 349/164/2017-GSTFiling of returns under GST
25/2017Download PDF21-12-2017F. No. 349/58/2017-GSTManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017Download PDF21-12-2017F. No. 349/58/2017-GSTManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017Download PDF21-12-2017F. No. 349/58/2017-GSTIssues 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
22/2017Download PDF21-12-2017F. No. 349/58/2017-GSTClarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017Download PDF22-11-2017F. 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].
20/2017Download PDF22-11-2017F. No. 354/320/2017- TRU(Pt)GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017Download PDF20-11-2017F. No. 354/263/2017- TRUClarification on taxability of custom milling of paddy.
18/2017Download PDF16-11-2017F. No. 354/320/2017-TRU-Pt.1Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017Download PDF15-11-2017 F. No. 349/169/2017-GSTManual filing and processing of refund claims in respect of zero-rated supplies .
16/2017Download PDF15-11-2017 F.No. 354/173/2017-TRUClarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017Download PDF06-11-2017F.No. 349/164/2017-GSTDue 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
14/2017Download PDF06-11-2017F. No. 349/21/2016 GSTProcedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017Download PDF27-10-2017F. No. 354/129/2017-TRUClarification of classification of cut pieces of fabric under GST
12/2017Download PDF26-10-2017F.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].
11/2017Download PDF20-10-2017F. No. 354/263/2017-TRUClarification on taxability of printing contracts
10/2017Download PDF18-10-2017CBEC - 20/16/03/2017-GST Clarification on movement of goods on approval basis
09/2017Download PDF18-10-2017F. No. 349/75/2017-GSTAuthorized officer for enrollment of Goods and Services Tax Practitioner
08/2017Download PDF04-10-2017F. No. 349/74/2017-GST (Pt.) Vol.-IIClarification on issues related to furnishing of Bond/LUT for exports
07/2017Download PDF01-09-2017F. No. 349/164/2017/-GSTSystem based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
06/2017Download PDF27-08-2017F. No. 354/149/2017-TRUCGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017Download PDF11-08-2017 F. No. 349/82/2017-GSTCircular on Bond/LUT in case of exports without payment of integrated tax
04/2017Download PDF07-07-2017F. No. 349/82/2017-GSTReagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/2017Download PDF05-07-2017F. No. 349/75/2017-GSTProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/2017Download PDF04-07-2017F. No. 349/82/2017-GSTIssues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017Download PDF26-06-2017F. No. 349/75/2017-GSTProper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg

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