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CGST Circulars – GST Station

CGST Circulars

Circular No.
Downloads
Date of issue
File No.
Subject
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.
27/2018Download 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.

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