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CGST CIRCULARS - GST Station

CGST CIRCULARS

Circular No.
Downloads
Date of issue
File No.
Subject
127/2019Download PDF04-12-2019F. No. CBEC – 20/06/03/2019 – GSTSeeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/2019Download PDF22-11-2019F.No. 354/150/2019-TRU Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.
125/2019Download PDF18-11-2019F.No. CBEC - 20/16/04/18 - GST Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
124/2019Download PDF18-11-2019F.No. CBEC - 20/16/04/18 - GST Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
123/2019Download PDF11-11-2019 F.No. CBEC - 20/06/14/2019 - GST Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/2019Download PDF05-11-2019 GST/INV/DIN/01/2019-20 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
121/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification related to supply of grant of alcoholic liquor license.
120/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
117/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.
115/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on issue of GST on Airport levies.
114/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113/2019Download PDF11-10-2019 F.No.354/131/2019-TRU Clarification regarding GST rates & classification (goods) Circular–reg.
112/2019Download PDF03-10-2019 F.No. CBEC – 20/06/03/2019 – GSTSeeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/2019Download PDF03-10-2019 F.No. CBEC – 20/06/03/2019 – GSTSeeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/2019Download PDF03-10-2019 F.No. CBEC – 20/06/03/2019 – GSTSeeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109/2019Download PDF22-07-2019 F. No. 332/04/2017- TRU Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019Download PDF18-07-2019 F. No. CBEC-20/06/03/2019-GST which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
107/2019Download PDF18-07-2019 F. No. CBEC-20/06/03/2019-GST which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/2019Download PDF29-06-2019 F. No. CBEC-20/16/04/2018-GSTRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.
105/2019Download PDF28-06-2019F. No. CBEC- 20/16/04/2018 – GST Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
104/2019Download PDF28-06-2019F. No. CBEC- 20/16/04/2018 – GST Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019Download PDF28-06-2019F. No. CBEC- 20/16/04/2018 – GST Clarification regarding determination of place of supply in certain cases – reg.
102/2019Download PDF28-06-2019F. No. CBEC- 20/16/04/2018 – GST Clarification regarding applicability of GST on additional / penal interest – reg.
101/2019Download PDF30-04-2019 F. No. 354/27/2019- TRU GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
100/2019Download PDF30-04-2019 F. No. 354/27/2019- TRU GST Applicability on Seed Certification Tags.
99/2019Download PDF23-04-2019F. No. CBEC-20/16/04/2018 – GST Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
98/2019Download PDF23-04-2019F. No. CBEC-20/16/04/2018 – GST Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019Download PDF05-04-2019F. No. 20/16/04/2018 – GST Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
96/2019Download PDF28-03-2018F. No. 20/16/04/2018 – GST Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019Download PDF28-03-2018F. No. 20/16/04/2018 – GST Seeks to clarify verification for grant of new registration.
94/2019Download PDF28-03-2018F. No. 20/16/04/2018 – GST Seeks to clarify certain refund related issues under GST.
93/2019Download PDF08-03-2019F. No. 354/124/2018-TRU Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding.
92/2019 Download PDF07-03-2019F. No. CBEC-20/16/04/2018 - GST Circular clarifying various doubts related to treatment of sales promotion scheme under GST.
91/2019 Download PDF18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
90/2019 Download PDF18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019 Download PDF18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
88/2019Download PDF01-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
87/2019 Download PDF02-01-2019 F. No. 267/80/2018-CX.8 -
86/2019 Download PDF01-01-2019 F. No. 354/ 428/2018- TRU GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019 Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019 Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019 Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019 Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/2018 Download PDF31-12-2018 Circular No. 81/55/2018-GST Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018 Download PDF31-12-2018 Circular No. 80/54/2018-GST Clarification regarding GST rates & classification (goods).
79/2018 Download PDF31-12-2018 Circular No. 79/53/2018-GST Clarification on refund related issues.
78/2018 Download PDF31-12-2018 Circular No. 78/52/2018-GST Clarification on export of services under GST.
77/2018 Download PDF31-12-2018 Circular No. 77/51/2018-GST Denial of composition option by tax authorities and effective date thereof.
76/2018 Download PDF31-12-2018 Circular No. 76/50/2018-GST 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.
75/2018 Download PDF27-12-2018 Circular No. 75/49/2018-GST Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.
74/2018Download PDF05-11-2018 Circular No. 74/48/2018-GST Circular clarifying collection of tax at source by Tea Board of India.
73/2018Download PDF05-11-2018 Circular No. 73/47/2018-GST Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
72/2018Download PDF26-10-2018 F. No. 349/94/2017-GST Circular to clarify the procedure in respect of return of time expired drugs or medicines.
71/2018Download PDF26-10-2018 F. No. 20/16/04/2017-GST Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor.
70/2018Download PDF26-10-2018 F. No. 20/16/04/2017-GST Clarification on certain issues related to refund.
69/2018Download PDF26-10-2018 F. No. 20/16/04/2017-GST Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
68/2018Download PDF05-10-2018 F. No. 354/360/2018-TRU Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/2018 Download PDF28-09-2018 F.No.S.31011/11/2018-ST-I-DoR Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg.
66/2018 Download PDF26-09-2018 F. No. 354/314/2017-TRU GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts.
65/2018 Download PDF14-09-2018 F.No.S.31011/11/2018-ST-I-DoR Guidelines for Deductions and Deposits of TDS by the DDO under GST.
64/2018 Download PDF14-09-2018 F. No. 349/48/2017-GST 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.
63/2018 Download PDF14-09-2018 F. No. 349/48/2017-GST Clarification regarding processing of refund claims filed by UIN entitles.
62/2018 Download PDF12-09-2018 F. No. 354/124/2018-TRU Levy of GST on Priority Sector Lending Certificate-reg.
61/2018Download PDF04-09-2018 CBEC-20/13/01/2018-GST E-way bill in case of storing of goods in godown of transporter.
60/2018Download PDF04-09-2018 CBEC-20/16/10/2018-GST (CBEC) Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018Download PDF04-09-2018 F. No. 349/21/2016-GST Clarification on refund related issues.
58/2018Download PDF04-09-2018 CBEC-20/16/4/2018-GST Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018Download PDF04-09-2018 CBEC-20/16/4/2018-GST Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/2018Download PDF24-08-2018F.No.354/290/2018-TRU Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.
55/2018 Download PDF10-08-2018 F. No. 354/159/2018- TRU Taxability of services provided by Industrial Training Institutes (ITI) .
54/2018 Download PDF09-08-2018 F.No.354/255/2018-TRU (Part-2) Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
53/2018 Download PDF09-08-2018 F.No.354/255/2018-TRU (Part-2) Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products
52/2018 Download PDF09-08-2018 F.No.354/255/2018-TRU (Part-2) Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
51/2018 Download PDF31-07-2018 F. No. 354/220/2018 - TRU Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/2018 Download PDF31-07-2018 F. No. 354/03/2018-TRU Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
49/2018 Download PDF21-06-2018 F. No. CBEC/20/16/03/2017-GST Seeks to modify Circular No. 41/15/2018-GST
48/2018 Download PDF14-06-2018 F.No. CBEC/20/16/03/2017-GST Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018 Download PDF 08-06-2018F.No. CBEC- 20/16/03/2017-GST Clarifications of certain issues under GST
46/2018 Download PDF06-06-2018 F.No. 354/149/2017–TRU Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
45/2018 Download PDF30-05-2018 F.No. /20/16/4/2018-GST Clarification on refund related issues
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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