CGST (Circulasrs)

Index Subject Date View Download
27/01/2018-GST Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
04-01-2018
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Corrigendum Corrigendum to Circular No. 28/02/2018-GST
18-01-2018
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28/02/2018-GST Clarifications regarding GST on College Hostel Mess Fees.
08-01-2018
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29/3/2018-GST 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.
25-01-2018
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30/4/2018-GST GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
25-01-2018
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31/05/2018 - 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.
09-02-2018
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32/06/2018-GST Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
12-02-2018
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33/07/2018-GST 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..
23-02-2018
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34/8/2018-GST Clarification regarding GST in respect of certain services.
01-03-2018
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35/9/2018-GST 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.
05-03-2018
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36/10/2018-GST Processing of refund application for UIN entities.
13-03-2018
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37/11/2018-GST Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
15-03-2018
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38/12/2018-GST Clarifications on issues related to Job Work.
26-03-2018
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39/13/2018-GST Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
03-04-2018
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40/14/2018-GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg.
06-04-2018
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41/15/2018-GST clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
13-04-2018
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42/16/2018-GST clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
13-04-2018
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43/17/2018-GST clarifying the issues arising in refund to UIN.
13-04-2018
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44/18/2018-CGST Issue related to taxability of 'tenancy rights' under GST- Regarding.
02-05-2018
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45/19/2018-GST Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
30-05-2018
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46/20/2018-GST Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
06-06-2018
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Corrigendum Corrigendum to Circular No. 45/19/2018-GST
18-07-2018
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47/21/2018-GST Clarifications of certain issues under GST.
08-06-2018
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48/22/2018-GST Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.
14-06-2018
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49/23/2018-GST Seeks to modify Circular No. 41/15/2018-GST
21-06-2018
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50/24/2018-GST 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.
31-07-2018
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51/25/2018-GST Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
31-07-2018
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52/26/2018-GST Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
09-08-2018
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53/27/2018-GST 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
09-08-2018
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54/28/2018-GST 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.
09-08-2018
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55/29/2018- GST Taxability of services provided by Industrial Training Institutes (ITI) .
10-08-2018
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56/30/2018-GST Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.
24-08-2018
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57/31/2018-GST Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
04-09-2018
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Corrigendum Corrigendum to Circular No. 57/31/2018-GST
05-11-2018
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58/32/2018-GST Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
04-09-2018
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59/33/2018-GST Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
04-09-2018
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60/34/2018-GST Processing of refund applications filed by Canteen Stores Departmen
04-09-2018
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61/35/2018-GST E-way bill in case of storing of goods in godown of transporter
04-09-2018
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62/36/2018-GST Levy of GST on Priority Sector Lending Certificate-reg.
12-09-2018
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Corrigendum Corrigendum to Circular No. 63/37/2018-GST
06-09-2019
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63/37/2018 - GST Clarification regarding processing of refund claims filed by UIN entitles
14-09-2018
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64/38/2018-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
14-09-2018
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65/39/2018-GST Guidelines for Deductions and Deposits of TDS by the DDO under GST
14-09-2018
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66/40/2018-GST GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
26-09-2018
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67/41/2018-GST Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg
28-09-2018
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68/42/2018-GST Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
05-10-2018
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69/43/2018-GST Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
26-10-2018
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70/44/2018-GST Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
26-10-2018
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71/45/2018-GST Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
26-10-2018
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72/46/2018-GST Circular to clarify the procedure in respect of return of time expired drugs or medicines
26-10-2018
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73/47/2018-GST Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
05-11-2018
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74/48/2018-GST Circular clarifying collection of tax at source by Tea Board of India.
05-11-2018
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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
27-12-2018
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Corrigendum Corrigendum to Circular No. 76/50/2018-GST
07-03-2018
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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
31-12-2018
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77/51/2018-GST Denial of composition option by tax authorities and effective date thereof
31-12-2018
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78/52/2018-GST Clarification on export of services under GST
31-12-2018
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79/53/2018-GST Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
31-12-2018
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80/54 /2018-GST Clarification regarding GST rates & classification (goods)
31-12-2018
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81/55/2018-GST seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
31-12-2018
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