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CGST Circulars – GST Station

CGST Circulars

Circular No.
Date of issue
File No.
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 there under – Reg.