| Notification Date |
PDF in English |
PDF in Hindi |
Type |
Topic |
| 31/10/2023 |
Check |
– |
Cir. |
“Clarifications regarding applicability of GST on certain services” |
| 31/10/2023 |
Check |
– |
Cir. |
“Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023.” |
| 27/10/2023 |
Check |
– |
Cir. |
“Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST” |
| 27/10/2023 |
Check |
– |
Cir. |
“Clarification regarding determination of place of supply in various cases” |
| 27/10/2023 |
Check |
– |
Cir. |
“Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017” |
| 01/08/2023 |
Check |
– |
Cir. |
“Clarifications regarding applicability of GST on certain services” |
| 01/08/2023 |
Check |
– |
Cir. |
“Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023” |
| 17/07/2023 |
Check |
– |
Cir. |
“Clarification on refund-related issues” |
| 17/07/2023 |
Check |
– |
Cir. |
“Clarification on taxability of share capital held in subsidiary company by the parent company” |
| 17/07/2023 |
Check |
– |
Cir. |
“Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period” |
| 17/07/2023 |
Check |
– |
Cir. |
“Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction” |
| 17/07/2023 |
Check |
– |
Cir. |
“Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021” |
| 17/07/2023 |
Check |
– |
Cir. |
“Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.” |
| 13/01/2023 |
Check |
– |
Cir. |
“Clarification regarding GST rates and classification of certain goods.” |
| 13/01/2023 |
Check |
– |
Cir. |
“Clarification regarding GST rates and classification of certain goods.” |
| 27/12/2022 |
Check |
– |
Cir. |
“Prescribing manner of filing an application for refund by unregistered persons” |
| 27/12/2022 |
Check |
– |
Cir. |
“Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016” |
| 27/12/2022 |
Check |
– |
Cir. |
“Clarification on various issue pertaining to GST” |
| 27/12/2022 |
Check |
– |
Cir. |
“Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation” |
| 27/12/2022 |
Check |
– |
Cir. |
“Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017” |
| 27/12/2022 |
Check |
– |
Cir. |
“Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19” |
| 10/11/2022 |
Check |
– |
Cir. |
“Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022” |
| 10/11/2022 |
Check |
– |
Cir. |
“Clarification on refund-related issues” |
| 09/09/2022 |
Check |
– |
Cir. |
“Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd” |
| 03/08/2022 |
Check |
– |
Cir. |
“Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June 2022 at Chandigarh” |
| 03/08/2022 |
Check |
– |
Cir. |
“GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law” |
| 03/08/2022 |
Check |
– |
Cir. |
“Clarifications regarding applicable GST rates & exemptions on certain services” |
| 06/07/2022 |
Check |
– |
Cir. |
“Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.” |
| 06/07/2022 |
Check |
– |
Cir. |
“Manner of filing refund of unutilized ITC on account of export of electricity.” |
| 06/07/2022 |
Check |
– |
Cir. |
“Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.” |
| 06/07/2022 |
Check |
– |
Cir. |
“Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.” |
| 06/07/2022 |
Check |
– |
Cir. |
“Clarification on various issue pertaining to GST” |
| 06/07/2022 |
Check |
– |
Cir. |
“Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.” |
| 06/07/2022 |
Check |
– |
Cir. |
“Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1” |
| 12/03/2022 |
Check |
– |
Cir. |
“Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘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” |
| 30/12/2021 |
Check |
– |
Cir. |
“Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.” |
| 20/12/2021 |
Check |
– |
Cir. |
“GST on service supplied by restaurants through e-commerce operators “ |
| 17/11/2021 |
Check |
– |
Cir. |
“Circular on Clarification on refund related issues” |
| 17/11/2021 |
Check |
– |
Cir. |
“Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020” |
| 06/10/2021 |
Check |
– |
Cir. |
“Clarifications regarding applicable GST rates & exemptions on certain services.” |
| 06/10/2021 |
Check |
– |
Cir. |
“Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September 2021 at Lucknow–reg.” |
| 25/09/2021 |
Check |
– |
Cir. |
“Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.” |
| 20/09/2021 |
Check |
– |
Cir. |
“Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017” |
| 20/09/2021 |
Check |
– |
Cir. |
“Clarification in respect of certain GST related issues” |
| 20/09/2021 |
Check |
– |
Cir. |
“Clarification on doubts related to scope of “Intermediary” |
| 06/09/2021 |
Check |
– |
Cir. |
“Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August 2021” |
| 20/07/2021 |
Check |
– |
Cir. |
“Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.” |
| 21/06/2021 |
Check |
– |
Cir. |
“Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.” |
| 17/06/2021 |
Check |
– |
Cir. |
“Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System” |
| 17/06/2021 |
Check |
– |
Cir. |
“GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them” |
| 17/06/2021 |
Check |
– |
Cir. |
“GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS” |
| 17/06/2021 |
Check |
– |
Cir. |
“Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis” |
| 17/06/2021 |
Check |
– |
Cir. |
“Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)” |
| 17/06/2021 |
Check |
– |
Cir. |
“Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).” |
| 17/06/2021 |
Check |
– |
Cir. |
“Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.” |
| 18/05/2021 |
Check |
– |
Cir. |
“Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017” |
| 12/03/2021 |
Check |
– |
Cir. |
“Seeks to clarify certain refund related issues.” |
| 23/02/2021 |
Check |
– |
Cir. |
“Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.” |
| 11/02/2021 |
Check |
– |
Cir. |
“Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.” |
| 15/12/2020 |
Check |
– |
Cir. |
“Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021” |
| 10/11/2020 |
Check |
– |
Cir. |
“Provisions relating to Quarterly Return Monthly Payment Scheme” |
| 09/10/2020 |
Check |
– |
Cir. |
“Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020” |
| 10/06/2020 |
Check |
– |
Cir. |
“Clarification in respect of levy of GST on Director’s Remuneration.” |
| 10/06/2020 |
Check |
– |
Cir. |
“Clarification on Refund Related Issues.” |
| 06/05/2020 |
Check |
– |
Cir. |
“Seeks to clarify issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws” |
| 13/04/2020 |
Check |
– |
Cir. |
“Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg” |
| 03/04/2020 |
Check |
– |
Cir. |
“Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) – Reg” |
| 31/03/2020 |
Check |
– |
Cir. |
“Circular on Clarification on refund related issues – Reg” |
| 23/03/2020 |
Check |
– |
Cir. |
“Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016” |
| 23/03/2020 |
Check |
– |
Cir. |
“Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules” |
| 18/03/2020 |
Check |
– |
Cir. |
“To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.” |
| 07/02/2020 |
Check |
– |
Ord |
“Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases” |
| 23/01/2020 |
Check |
– |
Cir. |
“Standard Operating Procedure (SOP) to be followed by exporters -reg.” |
| 31/12/2019 |
Check |
– |
Cir. |
“RCM on renting of motor vehicles.” |
| 24/12/2019 |
Check |
– |
Cir. |
“Standard Operating Procedure to be followed in case of non-filers of returns – reg.” |
| 23/12/2019 |
Check |
– |
Cir. |
“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. Format.” |
| 04/12/2019 |
Check |
– |
Cir. |
“seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.” |
| 22/11/2019 |
Check |
– |
Cir. |
“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.” |
| 18/11/2019 |
Check |
– |
Cir. |
“Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.” |
| 18/11/2019 |
Check |
– |
Cir. |
“Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019” |
| 11/11/2019 |
Check |
– |
Cir. |
“Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017” |
| 05/11/2019 |
Check |
– |
Cir. |
“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.” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification related to supply of grant of alcoholic liquor license.” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.” |
| 11/10/2019 |
Check |
– |
Cir. |
“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.” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification on issue of GST on Airport levies.” |
| 11/10/2019 |
Check |
– |
Cir. |
“Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.” |
| 11/10/2019 |
Check |
Check |
Cir. |
“Clarification regarding GST rates & classification (goods) Circular–reg.” |
| 03/10/2019 |
Check |
– |
Cir. |
“Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.” |
| 03/10/2019 |
Check |
– |
Cir. |
“Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.” |
| 22/07/2019 |
Check |
– |
Circular |
“Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.” |
| 18/07/2019 |
Check |
– |
Circular |
“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.” |
| 18/07/2019 |
Check |
– |
Circular |
“which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).” |
| 29/06/2019 |
Check |
– |
Circular |
Tax paid refund 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. |
| 28/06/2019 |
Check |
– |
Circular |
Doubts clarification considered to treatment of secondary or post-sales discounts under GST – reg. |
| 28/06/2019 |
Check |
– |
Circular |
Refund applications process in FORM GST RFD-01A given by taxpayers incorrectly mapped on the common portal – reg. |
| 28/06/2019 |
Check |
– |
Circular |
Determination of place clarification of supply in various cases – reg. |
| 28/06/2019 |
Check |
– |
Circular |
Applicability of GST clarification on additional / penal interest – reg. Corrigendum |
| 30/04/2019 |
Check |
– |
Circular |
Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017 for notifying GST exemption on the upfront amount payable in installments for long term lease of plots |
| 30/04/2019 |
Check |
– |
Circular |
Applicability of GST on Seed Certification Tags |
| 23/04/2019 |
Check |
– |
Circular |
Clarification on the extension in time under sub-section (1) of section 30 of the Act to offer 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. |
| 23/04/2019 |
Check |
– |
Circular |
Clarification on Utilization of input tax credit process after the input of the rule 88A of the CGST Rules. |
| 05/04/2019 |
Check |
– |
Circular |
Issued the Circular explaining details in relation to option for paying tax under notification No. 2/2019- CT(R) dt 07.03.2019 |
| 28/03/2019 |
Check |
– |
Circular |
Issue clarification on input tax credit transfer in case of the sole proprietor death |
| 28/03/2019 |
Check |
– |
Circular |
Clarification regarding verification for grant of new registration. |
| 28/03/2019 |
Check |
– |
Circular |
Clarify certain refund related issues under GST. |
| 12/03/2019 |
Check |
– |
Order |
Common authority appointment for the means of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 |
| 08/03/2019 |
Check |
– |
Circular |
Clarification regarding the nature of the supply of Priority Sector Lending Certificates (PSLC) |
| 07/03/2019 |
Check |
– |
Circular |
Clarification circular over doubts related to the treatment of sales promotion scheme under GST |
| 18/02/2019 |
Check |
– |
Circular |
Situation clarifying concerned with tax payment done for the supply of warehoused goods while being deposited in a customs bonded warehouse for the period July 2017 to March 2018 |
| 18/02/2019 |
Check |
– |
Circular |
Situation clarifying over compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply |
| 18/02/2019 |
Check |
– |
Circular |
Situation clarifying over mentioned details of inter-State supplies done towards unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 |
| 01/02/2019 |
Check |
– |
Circular |
Amendments in the previously issued circulars in consideration of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| 31/01/2019 |
Check |
– |
Order |
Time Limit Extension for submitting the declaration in GST TRAN-1 Form under 117(1A) of the CGST Rules, 2017 in certain cases |
| 02/01/2019 |
Check |
– |
Circular |
CGST Amendment Act 2018 clarification on the section 140(1) of the CGST Act, 2017-reg |
| 01/01/2019 |
Check |
– |
Circular |
GST applicability on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company |
| 01/01/2019 |
Check |
– |
Circular |
GST rate clarification on the applicability of GST on the supply of food and beverage services by educational institutions |
| 01/01/2019 |
Check |
– |
Circular |
Issue clarification of service of printing of pictures covered under 998386 |
| 01/01/2019 |
Check |
– |
Circular |
GST applicability on Asian Development Bank (ADB) and International Finance Corporation (IFC) |
| 01/01/2019 |
Check |
– |
Circular |
GST applicability on multiple programmes conducted by the Indian Institutes of Management (IIMs) |
| 31/12/2018 |
Check |
Check |
Circular |
Clarification of GST rate on Sprinkler and Drip irrigation System including laterals |
| 31/12/2018 |
Check |
Check |
Circular |
Provides explanations for GST rates & classification (goods) |
| 31/12/2018 |
Check |
Check |
Circular |
Seeks to clarify issues on refund |
| 31/12/2018 |
Check |
– |
Circular |
Seeks to clarify GST on the export of services |
| 31/12/2018 |
Check |
– |
Circular |
The effective date of denial of composition request by tax authorities |
| 31/12/2018 |
Check |
– |
Circular |
It aims to clarify certain GST related issues such as sale by government departments to unregistered person, rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act, valuation methodology in case of TCS under Income Tax Act and definition of owner of goods, leviability of penalty under section 73(11) of the CGST Act, applicability of notification No. 50/2018-Central Tax, etc. |
| 27/12/2018 |
Check |
– |
Circular |
Application processing guidelines for the Central govt Scheme termed as ‘Seva Bhoj Yojna’ under the Ministry of Culture through financial assistance |
| 05/11/2018 |
Check |
– |
Circular |
Information regarding TCS collection by Tea Board of India. |
| 05/11/2018 |
Check |
– |
Circular |
Explains principal and agent relationship scope in the context of del-credre agent of Schedule I of CGST Act, 2017. |
| 26/10/2018 |
Check |
– |
Circular |
Procedure clarification in respect of return of time expired drugs or medicines |
| 26/10/2018 |
Check |
– |
Circular |
Registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor issues clarification |
| 26/10/2018 |
Check |
– |
Circular |
Refund related clarification |
| 26/10/2018 |
Check |
– |
Circular |
Standard Operating Procedure circular for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
| 05/10/2018 |
Check |
– |
Circular |
Issuance of notification regarding the CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 |
| 28/09/2018 |
Check |
– |
Circular |
Guidelines modification for the Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 – reg |
| 26/09/2018 |
Check |
– |
Circular |
Residential programme under GST applicable on camps organized for advancement of religion, spirituality or yoga by religious and charitable trusts |
| 17/09/2018 |
Check |
– |
Order |
Time limit extended for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in various cases |
| 14/09/2018 |
Check |
– |
Circular |
Deductions and Deposits guidelines of TDS by the DDO under GST |
| 14/09/2018 |
Check |
– |
Circular |
Procedure modification for interception of vehicles 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 |
Check |
– |
Circular |
Details based on the processing of refund claims filed by UIN entitles |
| 12/09/2018 |
Check |
– |
Circular |
Levy of GST on Priority Sector Lending Certificate-reg. |
| 04/09/2018 |
Check |
– |
Circular |
E waybill for storing of goods in the godown of a transporter |
| 04/09/2018 |
Check |
– |
Circular |
Refund applications processing filed by Canteen Stores Department (CSD). |
| 04/09/2018 |
Check |
– |
Circular |
Refund related issues clarifications |
| 04/09/2018 |
Check |
– |
Circular |
Wrongly availed arrears recovery for CENVAT credit under the existing law and inadmissible transitional credit. |
| 04/09/2018 |
Check |
– |
Circular |
Details on Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
| 24/08/2018 |
Check |
Check |
Circular |
Explanation on Removal of restriction on refund of accumulated Input Tax Credit on fabrics |
| 16/08/2018 |
Check |
– |
Order |
Standing Committee constitution under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 |
| 10/08/2018 |
Check |
– |
Circular |
Tax scenario on services offered by Industrial Training Institutes (ITI) |
| 09/08/2018 |
Check |
Check |
Circular |
Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate with Circular No. 54/28/2018-GST dated 09.08.2018 |
| 09/08/2018 |
Check |
Check |
Circular |
Clarification concerning applicability GST on petroleum gases retained for the manufacture of petrochemical and chemical products Circular No. 53/27/2018-GST dated 09.08.2018 |
| 09/08/2018 |
Check |
Check |
Circular |
Clarification concerning applicability of GST rates on various goods and services in Circular No. 52/26/2018-GST dated 09.08.2018 |
| 31/07/2018 |
Check |
– |
Circular |
GST applicable on ambulance services offered to Government by private service providers under the National Health Mission (NHM) |
| 31/07/2018 |
Check |
– |
Circular |
Withdrawing of circular No. 28/02/2018-GST dated 08.01.2018 as amendment done vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. |
| 21/06/2018 |
Check |
– |
Circular |
Circular No. 41/15/2018-GST modifications |
| 14/06/2018 |
Check |
– |
Circular |
Circular regarding varied issues pertaining to SEZ & refund of unused ITC for job workers |
| 08/06/2018 |
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Circular |
Clarifications For Certain Issues under Goods and Services Tax |
| 06/06/2018 |
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Check |
Circular |
GST rates applicable accordingly on the Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and similarly concerned scrips |
| 30/05/2018 |
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Circular |
Refund Issues Clarification |
| 02/05/2018 |
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Circular |
Clarifications for taxability of ‘tenancy rights’ under Goods & services tax |
| 13/04/2018 |
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Circular |
Issues clarification over the refund to UIN |
| 13/04/2018 |
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Circular |
Procedural clarification for recovery of arrears under the existing law and reversal of inadmissible input tax credit. |
| 13/04/2018 |
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Circular |
Procedural clarification for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
| 06/04/2018 |
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Circular |
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. |
| 03/04/2018 |
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Circular |
Enforcement of IT Grievance Redressal Mechanism For Grievances Due GSTN Tech Glitches |
| 31/03/2018 |
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Order |
Incidence of GST on providing catering services in train – Regarding. |
| 28/03/2018 |
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Order |
Date extension for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 |
| 26/03/2018 |
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Circular |
Clarification on Job Work Related Issues |
| 15/03/2018 |
Check |
– |
Circular |
Clarifications Related to Refund Issues for Exports |
| 13/03/2018 |
Check |
– |
Circular |
Refund Application Processing for UIN Entities |
| 05/03/2018 |
Check |
– |
Circular |
Notification over taxable services given by member of the Joint Venture(JV) to Joint Venture and vice versa and inter se among the members of the JV |
| 01/03/2018 |
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– |
Circular |
Clarifications on various services under GST |
| 23/02/2018 |
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Circular |
Notification regarding CGST Act for non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg as under Section 168 |
| 12/02/2018 |
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Circular |
Discussions on services made in 25th GST Council meeting clarified |
| 09/02/2018 |
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Circular |
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 |
| 25/01/2018 |
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Check |
Circular |
Clarification over supplies done towards Indian Railways classifiable under any chapter, other than Chapter 86 |
| 25/01/2018 |
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Check |
Circular |
Clarification related to the 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 |
| 08/01/2018 |
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Circular |
Clarifications regarding GST on College Hostel Mess Fees |
| 04/01/2018 |
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– |
Circular |
Clarifications regarding levy of GST on accommodation services, homestays, printing, legal services etc. |
| 29/12/2017 |
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Circular |
Returns Filing under GST |
| 21/12/2017 |
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Order |
Time limit extension for intimation in FORM GST CMP-03 |
| 21/12/2017 |
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Circular |
Circular on manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling |
| 21/12/2017 |
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Circular |
Circular on manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger |
| 21/12/2017 |
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Circular |
Issues regarding the 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 |
| 21/12/2017 |
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Circular |
Issues clarification on treatment of supply by an artist in various States and supply of goods by artists from galleries |
| 22/11/2017 |
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Circular |
Provides clarification of the Inter-state movement of rigs, spares and tools, and all products on wheels [such as cranes]. |
| 22/11/2017 |
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Circular |
The section contains the clarification relating to the classification of GST tax rate on Terracotta idols. |
| 20/11/2017 |
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Circular |
It mentions details about tax applicability of custom milling of paddy. |
| 16/11/2017 |
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Check |
Circular |
How the unutilized ITC of the GST paid by exporters of fabrics on their inputs will be returned back |
| 15/11/2017 |
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Circular |
Circular on manual filing and processing of refund claims in respect of zero-rated supplies |
| 15/11/2017 |
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Circular |
Applicability clarification of GST and availability of ITC in respect of certain services |
| 15/11/2017 |
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– |
Order |
Due date extension for revision of FORM GST TRAN-1 |
| 15/11/2017 |
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Order |
Due date extension for submitting FORM GST TRAN-1 |
| 06/11/2017 |
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Circular |
FORM GSTR-2A and FORM GSTR-1A generation due date inline with extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively |
| 06/11/2017 |
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Circular |
Process concerned with acquiring supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit |
| 28/10/2017 |
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Order |
Time limit extension for submitting the declaration in FORM GST TRAN-1 under Rule 120A |
| 28/10/2017 |
Check |
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Order |
Time limit extension for submitting the declaration in FORM GST TRAN-1 under rule 117 |
| 28/10/2017 |
Check |
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Order |
Time limit extension for submitting application in FORM GST REG-26 |
| 28/10/2017 |
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Order |
Time limit extension for intimate details of stock in FORM GST CMP-03 |
| 27/10/2017 |
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Circular |
Classification of cut pieces of fabric under GST clarification |
| 26/10/2017 |
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Check |
Circular |
Clarification on the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] |
| 20/10/2017 |
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Circular |
Taxability of printing contracts clarification |
| 18/10/2017 |
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Circular |
Explanation over movement of goods based on approval |
| 18/10/2017 |
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Circular |
Officer for enrollment authorisation of GST practitioner |
| 13/10/2017 |
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Check |
Order |
Solution over Issues regarding provision of composition scheme |
| 04/10/2017 |
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Circular |
Clarification on Issues Related to Furnishing of Bond/LUT for Exports |
| 29/09/2017 |
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Order |
Time limit Extension for intimation details in FORM GST CMP-03 |
| 21/09/2017 |
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Order |
Time limit Extension for the declaration submission in FORM GST TRAN-1 |
| 18/09/2017 |
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Order |
Time limit Extension for the declaration submission in FORM GST TRAN-1 |
| 01/09/2017 |
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Circular |
Reconciliation based on details furnished in the FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B |
| 27/08/2017 |
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Check |
Circular |
Notification Regarding GST Rate on Lottery and Its Classification |
| 11/08/2017 |
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– |
Circular |
Without Integrated tax payment exports Bond/LUT Circular |
| 21/07/2017 |
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– |
Order |
Last date extension for GST Composition Scheme |
| 07/07/2017 |
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– |
Circular |
Issues concerning Bond/Letter of undertaking for exports without integrated tax payment – Reg. |
| 05/07/2017 |
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– |
Circular |
Officer in proper related to Provision apart from the registration and composition under CGST Act 2017 |
| 04/07/2017 |
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Circular |
Matter concerning the furnishing of bond/letter undertaking for the purpose of exports – Reg. |
| 26/06/2017 |
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Circular |
Officer proper for the provision concerning with registration and composition duty under the CGST Act 2017 also the rules under it. – Reg |