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Circular No. English हिंदी Date of issue File No. Subject
112/2019  View 03-10-2019 F.No. CBEC – 20/06/03/2019 – GST Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/2019  View 03-10-2019 F.No. CBEC – 20/06/03/2019 – GST Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/2019  View 03-10-2019 F.No. CBEC – 20/06/03/2019 – GST Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109/2019  View 22-07-2019 F. No. 332/04/2017- TRU Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019  View  View 18-07-2019 F. No. CBEC-20/06/03/2019-GST 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.
107/2019  View  View 18-07-2019 F. No. CBEC-20/06/03/2019-GST Seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/2019  View  View 29-06-2019 F. No. CBEC-20/16/04/2018-GST 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.
105/2019  View  View 28-06-2019 F. No. CBEC-20/16/04/2018-GST Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.
104/2019  View  View 28-06-2019 F. No. CBEC-20/16/04/2018-GST Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019  View  View 28-06-2019 F. No. CBEC- 20/16/04/2018 – GST Clarification regarding determination of place of supply in certain cases – reg.
102/2019  View  View 28-06-2019 F. No. CBEC- 20/16/04/2018 – GST Clarification regarding applicability of GST on additional / penal interest – reg.
Corrigendum
101/2019  View 30-04-2019 F. No. 354/27/2019- TRU 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.
100/2019  View 30-04-2019 F. No. 354/27/2019- TRU GST Applicability on Seed Certification Tags.
99/2019  View  View 23-04-2019 F. No. CBEC–20/16/04/2018 – GST 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 cancellation order has been passed up to 31st March, 2019.
98/2019  View  View 23-04-2019 F. No. CBEC-20/16/04/2018 – GST Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019  View  View 05-04-2019 F. No. 20/16/04/2018 – GST Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
Corrigendum
96/2019  View  View 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019  View  View 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify verification for grant of new registration.
94/2019  View 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify certain refund related issues under GST.
93/2019  View 08-03-2019 F. No. 354/124/2018-TRU Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019  View  View 07-03-2019 F. No. CBEC-20/16/04/2018 – GST Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/2019  View  View 18-02-2019 F. No. CBEC-20/16/04/2018 – GST 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.
90/2019  View  View 18-02-2019 F. No. CBEC-20/16/04/2018 – GST Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019  View  View 18-02-2019 F. No. CBEC-20/16/04/2018 – GST 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.
88/2019  View  View 01-02-2019 F. No. CBEC-20/16/04/2018 – GST 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).
87/2019  View 02-01-2019 F. No. 267/80/2018-CX.8
86/2019  View 01-01-2019 F. No. 354/ 428/2018- TRU GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019  View 01-01-2019 F. No. 354/ 428/2018- TRU Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019  View 01-01-2019 F. No. 354/ 428/2018- TRU Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019  View 01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019  View 01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/2018  View  View 31-12-2018 Circular No. 81/55/2018-GST seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018  View  View 31-12-2018 Circular No. 80/54/2018-GST Clarification regarding GST rates & classification (goods)
79/2018  View 31-12-2018 Circular No. 79/53/2018-GST Clarification on refund related issues
78/2018  View 31-12-2018 Circular No. 78/52/2018-GST Clarification on export of services under GST
77/2018  View 31-12-2018 Circular No. 77/51/2018-GST Denial of composition option by tax authorities and effective date thereof
76/2018  View 31-12-2018 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  View 27-12-2018 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
74/2018  View 05-11-2018 Circular No. 74/48/2018-GST Circular clarifying collection of tax at source by Tea Board of India.
73/2018  View 05-11-2018 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.
72/2018  View 26-10-2018 F. No. 349/94/2018-GST Circular to clarify the procedure in respect of return of time expired drugs or medicines
71/2018  View 26-10-2018 F. No. 20/16/04/2018-GST Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
70/2018  View 26-10-2018 F. No. 20/16/04/2018-GST Clarification on certain issues related to refund
69/2018  View 05-10-2018 F. No. 20/16/04/2018-GST Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/2018  View 05-10-2018 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  View 28-09-2018 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 dated14.09.2018 – reg
66/2018  View 26-09-2018 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  View 14-09-2018 F.No.S.31011/11/2018-ST-I-DoR Guidelines for Deductions and Deposits of TDS by the DDO under GST
64/2018  View 14-09-2018 CBEC/20/16/03/2017-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  View 14-09-2018 F. No. 349/48/2017-GST Clarification regarding processing of refund claims filed by UIN entitles
62/2018  View 12-09-2018 F. No. 354/124/2018-TRU Levy of GST on Priority Sector Lending Certificate-reg.
61/2018  View 04-09-2018 CBEC-20/13/01/2018-GST E-way bill in case of storing of goods in godown of transporter.
60/2018  View 04-09-2018 CBEC-20/16/10/2018-GST (CBEC) Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018  View 04-09-2018 F. No. 349/21/2016-GST Clarification on refund related issues.
58/2018  View 04-09-2018 CBEC-20/16/4/2018-GST Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018  View 04-09-2018 CBEC-20/16/4/2018-GST Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/2018  View  View 24-08-2018 F.No.354/290/2018-TRU Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
55/2018  View 10-08-2018 F. No. 354/159/2018- TRU Taxability of services provided by Industrial Training Institutes (ITI).
54/2018  View  View 09-08-2018 F.No.354/255/2018-TRU (Part-2) Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
53/2018  View  View 09-08-2018 F.No.354/255/2018-TRU (Part-2) Clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products
52/2018  View  View 09-08-2018 F.No.354/255/2018-TRU (Part-2) Clarification regarding applicability of GST rates on various goods and services.
51/2018  View 31-06-2018 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  View 31-06-2018 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  View 21-06-2018 F. No. CBEC/20/16/03/2017-GST Seeks to modify Circular No. 41/15/2018-GST
48/2018  View 14-06-2018 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  View 08-06-2018 F.No. CBEC- 20/16/03/2017-GST Clarifications of certain issues under GST
46/2018  View  View 06-06-2018 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  View 30-05-2018 F.No. /20/16/4/2018-GST Clarification on refund related issues
44/2018  View 02-05-2018 F.No. 341/28/2017-TRU Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018  View 13-04-2018 F. No. 349/48/2017-GST Clarifying the issues arising in refund to UIN.
42/2018  View 13-04-2018 CBEC-20/16/03/2017-GST Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/2018  View 13-04-2018 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  View 06-04-2018 F. No. 349/82/2017-GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018  View 03-04-2018 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.
38/2018  View 26-03-2018 F. No. 20/16/03/2017-GST Clarifications on issues related to Job Work
37/2018  View 15-03-2018 F. No. 349/47/2017-GST Clarifications on exports related refund issues
36/2018  View 13-03-2018 F. No. 349/48/2017-GST Processing of refund application for UIN entities
35/2018  View 05-03-2018 F. 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  View 01-03-2018 F. No. 354/17/2018-TRU Clarification regarding GST in respect of certain services.
33/2018  View 23-02-2018 F. 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  View 12-02-2018 F. No. 354/17/2018-TRU Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018  View 09.02.2018 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  View  View 25-01-2018 F. No. 354/1/2018-TRU) Clarifications regarding GST on College Hostel Mess Fees
29/2018  View  View 25-01-2018 F. No. 354/1/2018-TRU) Clarifications regarding GST on College Hostel Mess Fees
28/2018  View
 Corrigendum
08-01-2018 F. No. 349/58/2017-GST Clarifications regarding GST on College Hostel Mess Fees
27/2017  View 04-01-2018 F. No. 349/58/2017-GST Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/2017  View 29-12-2017 F. No. 349/164/2017-GST Filing of returns under GST
25/2017  View 21-12-2017 F. No. 349/58/2017-GST Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017  View 21-12-2017 F. No. 349/58/2017-GST Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017  View 21-12-2017 F. No. 349/58/2017-GST 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
22/2017  View 21-12-2017 F. No. 349/58/2017-GST Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017  View  View 22-11-2017 F. No. 354/320/2017- TRU(Pt) GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
20/2017  View  View 22-11-2017 F. No. 354/320/2017- TRU(Pt) GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017  View 20-11-2017 F. No. 354/263/2017- TRU Clarification on taxability of custom milling of paddy.
18/2017  View  View 16-11-2017 F. No. 354/320/2017-TRU-Pt.1 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017  View 15-11-2017 F. No. 349/169/2017-GST Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017  View  View 15-11-2017 F.No. 354/173/2017-TRU Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017  View 06-11-2017 F.No. 349/164/2017-GST 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
14/2017  View 06-11-2017 F. No. 349/21/2016 GST Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017  View  View 27-10-2017 F. No. 354/129/2017-TRU Clarification of classification of cut pieces of fabric under GST
12/2017  View  View 26-10-2017 F.No.354/117/2017-TRU (Pt-III) Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
11/2017  View 20-10-2017 F. No. 354/263/2017-TRU Clarification on taxability of printing contracts
10/2017  View 18-10-2017 CBEC – 20/16/03/2017-GST Clarification on movement of goods on approval basis
09/2017  View 18-10-2017 F. No. 349/75/2017-GST Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017  View 04-10-2017 F. No. 349/74/2017-GST (Pt.) Vol.-II Clarification on issues related to furnishing of Bond/LUT for exports
07/2017  View 01-09-2017 F. No. 349/164/2017/-GST System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
06/2017  View  View 27-08-2017 F. No. 354/149/2017-TRU CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017  View 11-08-2017 F. No. 349/82/2017-GST Circular on Bond/LUT in case of exports without payment of integrated tax.
04/2017  View 07-07-2017 F. No. 349/82/2017-GST Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/2017  View 05-07-2017 F. No. 349/75/2017-GST Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/2017  View 04-07-2017 F. No. 349/82/2017-GST Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017  View 26-06-2017 F. No. 349/75/2017-GST Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg