| 1 |
190/02/2023 |
190354/316/2022 |
13-Jan-2023 |
Clarification regarding GST rates and classification of certain services. |
English
Hindi
|
| 2 |
189/01/2023 |
190354/316/2022 |
13-Jan-2023 |
Clarification regarding GST rates and classification of certain goods. |
English
Hindi
|
| 3 |
188/20/2022-GST |
CBIC-20001/2/2022 - GST |
27-Dec-2022 |
Prescribing manner of filing an application for refund by unregistered persons |
English
Hindi
|
| 4 |
187/19/2022-GST |
CBIC-20001/2/2022 - GST |
27-Dec-2022 |
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 |
English
Hindi
|
| 5 |
186/18/2022-GST |
Https://cbic-gst.gov.in/pdf/circular-186.pdf |
27-Dec-2022 |
Clarification on various issue pertaining to GST |
English
Hindi
|
| 6 |
185/17/2022-GST |
CBIC-20001/2/2022 - GST |
27-Dec-2022 |
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation |
English
Hindi
|
| 7 |
184/16/2022-GST |
CBIC-20001/2/2022 - GST |
27-Dec-2022 |
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 |
English
Hindi
|
| 8 |
183/15/2022-GST |
20001/2/2022 - GST |
27-Dec-2022 |
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 |
English
Hindi
|
| 9 |
182/14/2022-GST |
F. No. CBIC-20021/04/2021-GST |
10-Nov-2022 |
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-reg. |
English
Hindi
|
| 10 |
181/13/2022-GST |
F. No. CBIC-20021/4/2022 |
10-Nov-2022 |
Clarification on refund related issues-reg. |
English
Hindi
|
| 11 |
180/12/2022-GST |
CBEC-20010/3/2022-GST |
02-Sep-2022 |
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. -reg. |
English
Hindi
|
| 12 |
179/11/2022-GST |
F. No. CBIC-190354/172/2022-TRU |
03-Aug-2022 |
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 |
English
Hindi
|
| 13 |
178/10/2022-GST |
F. No. 190354/176/2022-TRU |
03-Aug-2022 |
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
English
Hindi
|
| 14 |
177/09/2022-GST |
CBIC-190354/176/2022-TRU |
03-Aug-2022 |
Clarifications regarding applicable GST rates & exemptions on certain services |
English
Hindi
|
| 15 |
176/08/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. |
English
Hindi
|
| 16 |
175/07/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
Manner of filing refund of unutilized ITC on account of export of electricity. |
English
Hindi
|
| 17 |
174/06/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. |
English
Hindi
|
| 18 |
173/05/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
English
Hindi
|
| 19 |
172/04/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
Clarification on various issue pertaining to GST |
English
Hindi
|
| 20 |
171/03/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
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. |
English
Hindi
|
| 21 |
170/02/2022-GST |
CBIC-20001/2/2022-GST |
06-Jul-2022 |
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 |
English
Hindi
|
| 22 |
169/01/2022-GST |
CBIC – 20016/2/2022– GST |
12-Mar-2022 |
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 |
English
Hindi
|
| 23 |
168/24/2021-GST |
CBIC – 20021/04/2021– GST |
30-Dec-2021 |
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. |
English
Hindi
|
| 24 |
167/23/2021-GST |
CBIC-190354/207/2021-TRU Section-CBEC |
17-Dec-2021 |
GST on service supplied by restaurants through e-commerce operators – reg. |
English
Hindi
|
| 25 |
166/22/2021-GST |
CBIC-20021/4/2021-GST |
17-Nov-2021 |
Circular on Clarification on refund related issues |
English
Hindi
|
| 26 |
165/21/2021-GST |
CBEC-20/16/38/2020 -GST |
17-Nov-2021 |
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 |
English
Hindi
|
| 27 |
164/2020/2021-GST |
CBIC-190354/207/2021-TO (TRU-II)-CBEC |
06-Oct-2021 |
Clarifications regarding applicable GST rates & exemptions on certain services. ( mining rights ) |
English
Hindi
|
| 28 |
163/19/2021-GST |
190354/206/2021-TRU |
06-Oct-2021 |
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. |
English
Hindi
|
| 29 |
162/18/2021-GST |
CBIC-20001/8/2021-GST |
25-Sep-2021 |
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. |
English
Hindi
|
| 30 |
161/17/2021-GST |
CBIC-20001/8/2021–GST |
20-Sep-2021 |
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
English
Hindi
|
| 31 |
160/16/2021-GST |
CBIC-20001/8/2021–GST |
20-Sep-2021 |
Clarification in respect of certain GST related issues |
English
Hindi
|
| 32 |
159/15/2021-GST |
CBIC-20001/8/2021-GST |
20-Sep-2021 |
Clarification on doubts related to scope of “Intermediary” |
English
Hindi
|
| 33 |
158/14/2021-GST |
CBIC-20006/17/2021-GST |
06-Sep-2021 |
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 |
English
Hindi
|
| 34 |
157/13/2021-GST |
CBIC-20006/10/2021 |
20-Jul-2021 |
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. |
English
Hindi
|
| 35 |
156/12/2021-GST |
CBEC-20/16/38/2020 -GST |
21-Jun-2021 |
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. |
English
Hindi
|
| 36 |
149/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
English
Hindi
|
| 37 |
150/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
English
Hindi
|
| 38 |
151/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) |
English
Hindi
|
| 39 |
152/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
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 |
English
Hindi
|
| 40 |
153/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS |
English
Hindi
|
| 41 |
154/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them |
English
Hindi
|
| 42 |
155/05/2021-GST |
CBIC-190354/36/2021-TRU Section-CBEC |
17-Jun-2021 |
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
English
Hindi
|
| 43 |
148/04/2021-GST |
CBEC-20/06/04/2020-GST |
18-May-2021 |
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. |
English
Hindi
|
| 44 |
147/02/2021-GST |
CBEC-20/23/03/2020-GST |
12-Mar-2021 |
Seeks to clarify certain refund related issues |
English
Hindi
|
| 45 |
146/02/2021-GST |
CBEC-20/16/38/2020-GST |
23-Feb-2021 |
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. |
English
Hindi
|
| 46 |
145/01/2021-GST |
CBEC-20/06/01/2021-GST |
11-Feb-2021 |
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. |
English
Hindi
|
| 47 |
144/14/2020-GST |
F. No. CBEC- 349/48/2017-GST (Part I) |
15-Dec-2020 |
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. |
English
Hindi
|
| 48 |
143/13/2020 |
CBEC-20/01/08/2020 -GST |
10-Nov-2020 |
Provisions relating to Quarterly Return Monthly Payment Scheme |
English
Hindi
|
| 49 |
142/12/2020 |
CBIC-20/06/14-2020 -GST |
09-Oct-2020 |
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 |
English
Hindi
|
| 50 |
139/09/2020 |
CBEC-20/06/03-2020 -GST |
10-Jun-2020 |
Clarification on Refund Related Issues. |
English
Hindi
|
| 51 |
140/10/2020 |
CBEC-20/10/05-2020 -GST |
10-Jun-2020 |
Clarification in respect of levy of GST on Director’s Remuneration. |
English
Hindi
|
| 52 |
141/11/2020 |
CBEC-20/06/04-2020 -GST |
10-Jun-2020 |
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 |
English
Hindi
|
| 53 |
138/08/2020 |
CBEC-20/06/04-2020 -GST |
06-May-2020 |
Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. |
English
Hindi
|
| 54 |
137/07/2020 |
F. No. CBEC-20/06/04-2020 -GST |
13-Apr-2020 |
Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg |
English
Hindi
|
| 55 |
136/06/2020 |
F. No. CBEC-20/06/04-2020-GST |
03-Apr-2020 |
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 |
English
Hindi
|
| 56 |
135/05/2020 |
F. No. CBEC-20/01/06/2019-GST |
31-Mar-2020 |
Circular on Clarification on refund related issues - Reg |
English
Hindi
|
| 57 |
133/03/2020 |
F. No. CBEC-20/16/13/2019-GST |
23-Mar-2020 |
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 |
English
Hindi
|
| 58 |
134/04/2020 |
F. No. CBEC-20/16/12/2020-GST |
23-Mar-2020 |
Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
English
Hindi
|
| 59 |
132/2/2020 |
F. No. CBEC-20/16/15/2018-GST |
18-Mar-2020 |
To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
English
Hindi
|
| 60 |
131/1/2020 |
F. No. CBEC-20/16/07/2020-GST |
23-Jan-2020 |
Standard Operating Procedure (SOP) to be followed by exporters -reg. |
English
Hindi
|
| 61 |
130/2019 |
F. No. 354/189/2019-TRU |
31-Dec-2019 |
RCM on renting of motor vehicles. |
English
Hindi
|
| 62 |
129/2019 |
F. No. CBEC-20/06/04/2019-GST |
24-Dec-2019 |
Standard Operating Procedure to be followed in case of non-filers of returns – reg. |
English
Hindi
|
| 63 |
128/2019 |
F. No. GST/INV/ DIN/01/2019-20 |
23-Dec-2019 |
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. |
English
Hindi
|
| 64 |
127/2019 |
F. No. CBEC – 20/06/03/2019 – GST |
04-Dec-2019 |
Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. |
English
Hindi
|
| 65 |
126/2019 |
F.No. 354/150/2019-TRU |
22-Nov-2019 |
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. |
English
Hindi
|
| 66 |
124/2019 |
F.No. CBEC - 20/16/04/18 - GST |
18-Nov-2019 |
Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
English
Hindi
|
| 67 |
125/2019 |
F.No. CBEC - 20/16/04/18 - GST |
18-Nov-2019 |
Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
English
Hindi
|
| 68 |
123/2019 |
F.No. CBEC - 20/06/14/2019 - GST |
11-Nov-2019 |
Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. |
English
Hindi
|
| 69 |
122/2019 |
GST/INV/DIN/01/2019-20 |
05-Nov-2019 |
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. |
English
Hindi
|
| 70 |
113/2019 |
F.No.354/131/2019-TRU |
11-Oct-2019 |
Clarification regarding GST rates & classification (goods) Circular–reg. |
English
Hindi
|
| 71 |
114/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. |
English
Hindi
|
| 72 |
115/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification on issue of GST on Airport levies. |
English
Hindi
|
| 73 |
116/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
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 |
English
Hindi
|
| 74 |
117/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. |
English
Hindi
|
| 75 |
118/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. |
English
Hindi
|
| 76 |
119/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. |
English
Hindi
|
| 77 |
120/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). |
English
Hindi
|
| 78 |
121/2019 |
F.No. 354/136/2019-TRU |
11-Oct-2019 |
Clarification related to supply of grant of alcoholic liquor license. |
English
Hindi
|
| 79 |
110/2019 |
F.No. CBEC – 20/06/03/2019 – GST |
03-Oct-2019 |
Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. |
English
Hindi
|
| 80 |
111/2019 |
F.No. CBEC – 20/06/03/2019 – GST |
03-Oct-2019 |
Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. |
English
Hindi
|
| 81 |
112/2019 |
F.No. CBEC – 20/06/03/2019 – GST |
03-Oct-2019 |
Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. |
English
Hindi
|
| 82 |
109/2019 |
F. No. 332/04/2017- TRU |
22-Jul-2019 |
Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. |
English
Hindi
|
| 83 |
107/2019 |
F. No. CBEC-20/06/03/2019-GST |
18-Jul-2019 |
Which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). |
English
Hindi
|
| 84 |
108/2019 |
F. No. CBEC-20/06/03/2019-GST |
18-Jul-2019 |
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. |
English
Hindi
|
| 85 |
106/2019 |
F. No. CBEC-20/16/04/2018-GST |
29-Jun-2019 |
Refund 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. |
English
Hindi
|
| 86 |
105/2019 |
F. No. CBEC-20/16/04/2018-GST |
28-Jun-2019 |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
English
Hindi
|
| 87 |
104/2019 |
F. No. CBEC-20/16/04/2018-GST |
28-Jun-2019 |
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. |
English
Hindi
|
| 88 |
103/2019 |
F. No. CBEC- 20/16/04/2018 – GST |
28-Jun-2019 |
Clarification regarding determination of place of supply in certain cases – reg. |
English
Hindi
|
| 89 |
102/2019 |
F. No. CBEC- 20/16/04/2018 – GST |
28-Jun-2019 |
Clarification regarding applicability of GST on additional / penal interest – reg. |
English
Hindi
|
| 90 |
100/2019 |
F. No. 354/27/2019- TRU |
30-Apr-2019 |
GST Applicability on Seed Certification Tags |
English
Hindi
|
| 91 |
101/2019 |
F. No. 354/27/2019- TRU |
30-Apr-2019 |
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. |
English
Hindi
|
| 92 |
98/2019 |
F. No. CBEC-20/16/04/2018 – GST |
23-Apr-2019 |
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
English
Hindi
|
| 93 |
99/2019 |
F. No. CBEC–20/16/04/2018 – GST |
23-Apr-2019 |
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 ca |
English
Hindi
|
| 94 |
97/2019 |
F. No. 20/16/04/2018 – GST |
05-Apr-2019 |
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
English
Hindi
|
| 95 |
94/2019 |
F. No. 20/16/04/2018 – GST |
28-Mar-2019 |
Seeks to clarify certain refund related issues under GST. |
English
Hindi
|
| 96 |
95/2019 |
F. No. 20/16/04/2018 – GST |
28-Mar-2019 |
Seeks to clarify verification for grant of new registration. |
English
Hindi
|
| 97 |
96/2019 |
F. No. 20/16/04/2018 – GST |
28-Mar-2019 |
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. |
English
Hindi
|
| 98 |
93/2019 |
F. No. 354/124/2018-TRU |
08-Mar-2019 |
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding |
English
Hindi
|
| 99 |
92/2019 |
F. No. CBEC-20/16/04/2018 - GST |
07-Mar-2019 |
Circular clarifying various doubts related to treatment of sales promotion scheme under GST |
English
Hindi
|
| 100 |
89/2019 |
F. No. CBEC-20/16/04/2018 - GST |
18-Feb-2019 |
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. |
English
Hindi
|
| 101 |
90/2019 |
F. No. CBEC-20/16/04/2018 - GST |
18-Feb-2019 |
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply. |
English
Hindi
|
| 102 |
91/2019 |
F. No. CBEC-20/16/04/2018 - GST |
18-Feb-2019 |
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. |
English
Hindi
|
| 103 |
88/2019 |
F. No. CBEC-20/16/04/2018 - GST |
01-Feb-2019 |
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). |
English
Hindi
|
| 104 |
04/01/2019-GST |
F. No. CBEC-20/16/04/2018 - GST |
01-Feb-2019 |
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). |
English
Hindi
|
| 105 |
87/2019 |
F. No. 267/80/2018-CX.8 |
02-Jan-2019 |
- |
English
Hindi
|
| 106 |
82/2019 |
F. No. 354/ 428/2018- TRU |
01-Jan-2019 |
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). |
English
Hindi
|
| 107 |
83/2019 |
F. No. 354/ 428/2018- TRU |
01-Jan-2019 |
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
English
Hindi
|
| 108 |
84/2019 |
F. No. 354/ 428/2018- TRU |
01-Jan-2019 |
Clarification on the issue of classification of service of printing of pictures covered under 998386. |
English
Hindi
|
| 109 |
85/2019 |
F. No. 354/ 428/2018- TRU |
01-Jan-2019 |
Clarification on GST rate applicable on supply of food and beverage services by educational institution. |
English
Hindi
|
| 110 |
86/2019 |
F. No. 354/ 428/2018- TRU |
01-Jan-2019 |
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
English
Hindi
|
| 111 |
76/2018 |
Circular No. 76/50/2018-GST |
31-Dec-2018 |
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; applicabili |
English
Hindi
|
| 112 |
77/2018 |
Circular No. 77/51/2018-GST |
31-Dec-2018 |
Denial of composition option by tax authorities and effective date thereof |
English
Hindi
|
| 113 |
78/2018 |
Circular No. 78/52/2018-GST |
31-Dec-2018 |
Clarification on export of services under GST |
English
Hindi
|
| 114 |
79/2018 |
Circular No. 79/53/2018-GST |
31-Dec-2018 |
Clarification on refund related issues |
English
Hindi
|
| 115 |
80/2018 |
Circular No. 80/54/2018-GST |
31-Dec-2018 |
Clarification regarding GST rates & classification (goods) |
English
Hindi
|
| 116 |
81/2018 |
Circular No. 81/55/2018-GST |
31-Dec-2018 |
Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. |
English
Hindi
|
| 117 |
75/2018 |
Circular No. 75/49/2018-GST |
27-Dec-2018 |
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture |
English
Hindi
|
| 118 |
73/2018 |
Circular No. 73/47/2018-GST |
05-Nov-2018 |
Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. |
English
Hindi
|
| 119 |
74/2018 |
Circular No. 74/48/2018-GST |
05-Nov-2018 |
Circular clarifying collection of tax at source by Tea Board of India. |
English
Hindi
|
| 120 |
69/2018 |
F. No. 20/16/04/2018-GST |
26-Oct-2018 |
Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
English
Hindi
|
| 121 |
70/2018 |
F. No. 20/16/04/2018-GST |
26-Oct-2018 |
Clarification on certain issues related to refund |
English
Hindi
|
| 122 |
71/2018 |
F. No. 20/16/04/2018-GST |
26-Oct-2018 |
Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor |
English
Hindi
|
| 123 |
72/2018 |
F. No. 349/94/2018-GST |
26-Oct-2018 |
Circular to clarify the procedure in respect of return of time expired drugs or medicines |
English
Hindi
|
| 124 |
68/2018 |
F. No. 354/360/2018-TRU |
05-Oct-2018 |
Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 |
English
Hindi
|
| 125 |
67/2018 |
F.No.S.31011/11/2018-ST-I-DoR |
28-Sep-2018 |
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 |
English
Hindi
|
| 126 |
66/2018 |
F. No. 354/314/2017-TRU |
26-Sep-2018 |
GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts |
English
Hindi
|
| 127 |
63/2018 |
F. No. 349/48/2017-GST |
14-Sep-2018 |
Clarification regarding processing of refund claims filed by UIN entitles |
English
Hindi
|
| 128 |
64/2018 |
CBEC/20/16/03/2017-GST |
14-Sep-2018 |
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 date |
English
Hindi
|
| 129 |
65/2018 |
F.No.S.31011/11/2018-ST-I-DoR |
14-Sep-2018 |
Guidelines for Deductions and Deposits of TDS by the DDO under GST |
English
Hindi
|
| 130 |
62/2018 |
F. No. 354/124/2018-TRU |
12-Sep-2018 |
Levy of GST on Priority Sector Lending Certificate-reg. |
English
Hindi
|
| 131 |
57/2018 |
CBEC-20/16/4/2018-GST |
04-Sep-2018 |
Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
English
Hindi
|
| 132 |
58/2018 |
CBEC-20/16/4/2018-GST |
04-Sep-2018 |
Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. |
English
Hindi
|
| 133 |
59/2018 |
F. No. 349/21/2016-GST |
04-Sep-2018 |
Clarification on refund related issues. |
English
Hindi
|
| 134 |
60/2018 |
CBEC-20/16/10/2018-GST (CBEC) |
04-Sep-2018 |
Processing of refund applications filed by Canteen Stores Department (CSD). |
English
Hindi
|
| 135 |
61/2018 |
CBEC-20/13/01/2018-GST |
04-Sep-2018 |
E-way bill in case of storing of goods in godown of transporter. |
English
Hindi
|
| 136 |
56/2018 |
F.No.354/290/2018-TRU |
24-Aug-2018 |
Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics |
English
Hindi
|
| 137 |
55/2018 |
F. No. 354/159/2018- TRU |
10-Aug-2018 |
Taxability of services provided by Industrial Training Institutes (ITI) . |
English
Hindi
|
| 138 |
52/2018 |
F.No.354/255/2018-TRU (Part-2) |
09-Aug-2018 |
Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. |
English
Hindi
|
| 139 |
53/2018 |
F.No.354/255/2018-TRU (Part-2) |
09-Aug-2018 |
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 |
English
Hindi
|
| 140 |
54/2018 |
F.No.354/255/2018-TRU (Part-2) |
09-Aug-2018 |
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. |
English
Hindi
|
| 141 |
50/2018 |
F. No. 354/03/2018-TRU |
31-Jul-2018 |
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. |
English
Hindi
|
| 142 |
51/2018 |
F. No. 354/220/2018 - TRU |
31-Jul-2018 |
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) |
English
Hindi
|
| 143 |
49/2018 |
F. No. CBEC/20/16/03/2017-GST |
21-Jun-2018 |
Seeks to modify Circular No. 41/15/2018-GST |
English
Hindi
|
| 144 |
48/2018 |
F.No. CBEC/20/16/03/2017-GST |
14-Jun-2018 |
Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers |
English
Hindi
|
| 145 |
47/2018 |
F.No. CBEC- 20/16/03/2017-GST |
08-Jun-2018 |
Clarifications of certain issues under GST |
English
Hindi
|
| 146 |
46/2018 |
F.No. 354/149/2017–TRU |
06-Jun-2018 |
Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding |
English
Hindi
|
| 147 |
45/2018 |
F.No. /20/16/4/2018-GST |
30-May-2018 |
Clarification on refund related issues |
English
Hindi
|
| 148 |
3/1/2018-IGST |
F. No. CBEC/20/16/03/2017- GST |
25-May-2018 |
Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg. |
English
Hindi
|
| 149 |
44/2018 |
F.No. 341/28/2017-TRU |
02-May-2018 |
Issue related to taxability of ‘tenancy rights’ under GST- Regarding. |
English
Hindi
|
| 150 |
41/2018 |
CBEC-20/16/03/2017-GST |
13-Apr-2018 |
Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
English
Hindi
|
| 151 |
42/2018 |
CBEC-20/16/03/2017-GST |
13-Apr-2018 |
Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. |
English
Hindi
|
| 152 |
43/2018 |
F. No. 349/48/2017-GST |
13-Apr-2018 |
Clarifying the issues arising in refund to UIN. |
English
Hindi
|
| 153 |
40/2018 |
F. No. 349/82/2017-GST |
06-Apr-2018 |
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. |
English
Hindi
|
| 154 |
39/2018 |
F. No. 267/7/2018-CX.8 |
03-Apr-2018 |
Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. |
English
Hindi
|
| 155 |
38/2018 |
F. No. 20/16/03/2017-GST |
26-Mar-2018 |
Clarifications on issues related to Job Work |
English
Hindi
|
| 156 |
37/2018 |
F. No. 349/47/2017-GST |
15-Mar-2018 |
Clarifications on exports related refund issues |
English
Hindi
|
| 157 |
36/2018 |
F. No. 349/48/2017-GST |
13-Mar-2018 |
Processing of refund application for UIN entities |
English
Hindi
|
| 158 |
35/2018 |
F. No. B-1/20/2016-TRU |
05-Mar-2018 |
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 |
English
Hindi
|
| 159 |
34/2018 |
F. No. 354/17/2018-TRU |
01-Mar-2018 |
Clarification regarding GST in respect of certain services. |
English
Hindi
|
| 160 |
33/2018 |
F. No. 267/67/2017-CX.8 |
23-Feb-2018 |
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.. |
English
Hindi
|
| 161 |
32/2018 |
F. No. 354/17/2018-TRU |
12-Feb-2018 |
Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. |
English
Hindi
|
| 162 |
31/2018 |
F. No. 349/75/2017-GST |
09-Feb-2018 |
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. |
English
Hindi
|
| 163 |
29/2018 |
F. No. 354/1/2018-TRU) |
25-Jan-2018 |
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. |
English
Hindi
|
| 164 |
30/2018 |
F. No. 354/1/2018-TRU) |
25-Jan-2018 |
GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . |
English
Hindi
|
| 165 |
28/2018 |
F. No. 354/03/2018 |
08-Jan-2018 |
Clarifications regarding GST on College Hostel Mess Fees |
English
Hindi
|
| 166 |
27/2017 |
F. No. 354/107/2017-TRU |
04-Jan-2018 |
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. |
English
Hindi
|
| 167 |
26/2017 |
F. No. 349/164/2017-GST |
29-Dec-2017 |
Filing of returns under GST |
English
Hindi
|
| 168 |
22/2017 |
F. No. 349/58/2017-GST |
21-Dec-2017 |
Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries |
English
Hindi
|
| 169 |
23/2017 |
F. No. 349/58/2017-GST |
21-Dec-2017 |
Issues 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 |
English
Hindi
|
| 170 |
24/2017 |
F. No. 349/58/2017-GST |
21-Dec-2017 |
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger |
English
Hindi
|
| 171 |
25/2017 |
F. No. 349/58/2017-GST |
21-Dec-2017 |
Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling |
English
Hindi
|
| 172 |
20/2017 |
F. No. 354/320/2017- TRU(Pt) |
22-Nov-2017 |
GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols. |
English
Hindi
|
| 173 |
21/2017 |
F. No. 354/320/2017- TRU(Pt) |
22-Nov-2017 |
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]. |
English
Hindi
|
| 174 |
19/2017 |
F. No. 354/263/2017- TRU |
20-Nov-2017 |
Clarification on taxability of custom milling of paddy. |
English
Hindi
|
| 175 |
18/2017 |
F. No. 354/320/2017-TRU-Pt.1 |
16-Nov-2017 |
Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. |
English
Hindi
|
| 176 |
16/2017 |
F.No. 354/173/2017-TRU |
15-Nov-2017 |
Clarifications regarding applicability of GST and availability of ITC in respect of certain services. |
English
Hindi
|
| 177 |
17/2017 |
F. No. 349/169/2017-GST |
15-Nov-2017 |
Manual filing and processing of refund claims in respect of zero-rated supplies . |
English
Hindi
|
| 178 |
14/2017 |
F. No. 349/21/2016 GST |
06-Nov-2017 |
Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit . |
English
Hindi
|
| 179 |
15/2017 |
F.No. 349/164/2017-GST |
06-Nov-2017 |
Due 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 |
English
Hindi
|
| 180 |
13/2017 |
F. No. 354/129/2017-TRU |
27-Oct-2017 |
Clarification of classification of cut pieces of fabric under GST |
English
Hindi
|
| 181 |
12/2017 |
F.No.354/117/2017-TRU (Pt-III) |
26-Oct-2017 |
Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. |
English
Hindi
|
| 182 |
11/2017 |
F. No. 354/263/2017-TRU |
20-Oct-2017 |
Clarification on taxability of printing contracts |
English
Hindi
|
| 183 |
09/2017 |
F. No. 349/75/2017-GST |
18-Oct-2017 |
Authorized officer for enrollment of Goods and Services Tax Practitioner |
English
Hindi
|
| 184 |
10/2017 |
CBEC - 20/16/03/2017-GST |
18-Oct-2017 |
Clarification on movement of goods on approval basis |
English
Hindi
|
| 185 |
08/2017 |
F. No. 349/74/2017-GST (Pt.) Vol.-II |
04-Oct-2017 |
Clarification on issues related to furnishing of Bond/LUT for exports |
English
Hindi
|
| 186 |
2/1/2017-IGST |
F. No. 354/173/2017-TRU |
27-Sep-2017 |
Clarification on supply of satellite launch services by ANTRIX Corporation Ltd |
English
Hindi
|
| 187 |
07/2017 |
F. No. 349/164/2017/-GST |
01-Sep-2017 |
System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding |
English
Hindi
|
| 188 |
06/2017 |
F. No. 354/149/2017-TRU |
27-Aug-2017 |
CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery |
English
Hindi
|
| 189 |
1/1/2017-Compensation Cess |
F.No.354/136/2017-TRU |
26-Jul-2017 |
Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports. |
English
Hindi
|
| 190 |
04/2017 |
F. No. 349/82/2017-GST |
07-Jul-2017 |
Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg. |
English
Hindi
|
| 191 |
1/1/2017-IGST |
F.No.354/119/2017–TRU(Pt) |
07-Jul-2017 |
Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding |
English
Hindi
|
| 192 |
03/2017 |
F. No. 349/75/2017-GST |
05-Jul-2017 |
Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg |
English
Hindi
|
| 193 |
02/2017 |
F. No. 349/82/2017-GST |
04-Jul-2017 |
Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg |
English
Hindi
|
| 194 |
01/2017 |
F. No. 349/75/2017-GST |
26-Jun-2017 |
Proper 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 |
English
Hindi
|
| 195 |
05/2017 |
F. No. 349/82/2017-GST |
11-Mar-2017 |
Circular on Bond/LUT in case of exports without payment of integrated tax |
English
Hindi
|
