|Sr.No||Circular Number - Date||File Number||Details|
|1||01/2017 ; 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
|2||02/2017 ; 04-07-2017||F. No. 349/82/2017-GST||Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg|
|3||03/2017; 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
|4||04/2017 ; 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.|
|5||05/2017 ; 11-08-2017||F. No. 349/82/2017-GST||Circular on Bond/LUT in case of exports without payment of integrated tax
|6||06/2017 ; 27-08-2017||F. No. 354/149/2017-TRU||CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery|
|7||07/2017 ; 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
|8||08/2017; 04-10-2017||F. No. 349/74/2017-GST (Pt.) Vol.-II||Clarification on issues related to furnishing of Bond/LUT for exports
|9||09/2017||F. No. 345/114/2017-GST||Extension of date for filing option for composition scheme|
|10||09/2017||CBEC - 20/16/03/2017-GST||Clarification on movement of goods on approval basis|
|11||11/2017||F. No. 354/263/2017-TRU||Clarification on taxability of printing contracts
|12||12/2017||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].
|13||13/2017||F. No. 354/129/2017-TRU||Clarification of classification of cut pieces of fabric under GST|
|14||Order-05/2017-GST||F. No. 349/58/2017-GST||Extension of time limit for intimation of details of stock in FORM GST CMP-03
|15||F. No. 349/58/2017-GST||F. No. 349/58/2017-GST||Extension of time limit for submitting application in FORM GST REG-26
|16||Order-07/2017-GST||F. No. 349/58/2017-GST||Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
|17||Order-08/2017-GST||F. No. 349/58/2017-GST||Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
|18||14/2017 Dt 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 .
|19||15/2017 Dt 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
|20||Order-09/2017-GST 15-11-2017||F. No. 349/58/2017-GST||Seeks to extend the due date for submitting FORM GST TRAN-1|
|21||Order-10/2017-GST 15-11-2017||F. No. 349/58/2017-GST||Seeks to extend the due date for revision of FORM GST TRAN-1|
|22||16/2017 15-11-2017||F.No. 354/173/2017-TRU||Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
|23||17/2017 15-11-2017||F. No. 349/169/2017-GST||Manual filing and processing of refund claims in respect of zero-rated supplies .|
|24||18/2017 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.
|25||19/2017 20-11-2017||F. No. 354/263/2017- TRU||Clarification on taxability of custom milling of paddy.|
|26||20/2017 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.
|27||21/2017 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].
|28||22/2017 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
|29||23/2017 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
|30||24/2017 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
|31||25/2017 21-12-2017||F. No. 349/58/2017-GST||Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
|32||26/2017 29-12-2017||F. No. 349/164/2017-GST||Filing of returns under GST|
|33||27/2017 04-01-2018||F. No. 354/107/2017-TRU||Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
|34||28/2018 - 08-01-2018||F. No. 354/03/2018||Clarifications regarding GST on College Hostel Mess Fees|
|35||29/2018 25-01-2018||F. No. 354/1/2018-TRU)||GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.|
|36||30/2018 - 25-01-2018||F. No. 354/1/2018-TRU)||GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .|
|37||31/2018 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.
|38||32/2018 12-02-2018||F. No. 354/17/2018-TRU||Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.|
|39||33/2018 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..
|40||34/2018 01-03-2018||F. No. 354/17/2018-TRU||Clarification regarding GST in respect of certain services.|
|41||35/2018 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|
|42||36/2018 13-03-2018||F. No. 349/48/2017-GST||Processing of refund application for UIN entities|
|43||37/2018 15-03-2018||F. No. 349/47/2017-GST||Clarifications on exports related refund issues|
|44||38/2018 26-03-2018||F. No. 20/16/03/2017-GST||Clarifications on issues related to Job Work|
|45||39/2018 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.
|46||40/2018 06-04-2018||F. No. 349/82/2017-GST||Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
|47||41/2018 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.
|48||42/2018 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.
|49||43/2018 13-04-2018||F. No. 349/48/2017-GST||clarifying the issues arising in refund to UIN.
|50||44/2018 02-05-2018||02-05-2018||Issue related to taxability of ‘tenancy rights’ under GST- Regarding.|
|Clarification on refund related issues
|Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
F.No. CBEC- 20/16/03/2017-GST
|Clarifications of certain issues under GST
|54||48/2018 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
F. No. CBEC/20/16/03/2017-GST
|Seeks to modify Circular No. 41/15/2018-GST
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.|
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)|
|Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.|
|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|
|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.|
F. No. 354/159/2018- TRU
|Taxability of services provided by Industrial Training Institutes (ITI) .|
|Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics|
|63||57/2018 dated 04-09-2018||CBEC-20/16/4/2018-GST||Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.|
|64||58/2018 dated 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.|
|65||59/2018 dated 04-09-2018||F. No. 349/21/2016-GST||Clarification on refund related issues.|
|66||60/2018 dated 04-09-2018||CBEC-20/16/10/2018-GST (CBEC)||Processing of refund applications filed by Canteen Stores Department (CSD).|
|67||61/2018 dated 04-09-2018||CBEC-20/13/01/2018-GST||E-way bill in case of storing of goods in godown of transporter.|
|68||62/2018||F. No. 354/124/2018-TRU||Levy of GST on Priority Sector Lending Certificate-reg.
|69||63/2018||F. No. 349/48/2017-GST||Clarification regarding processing of refund claims filed by UIN entitles
|70||64/2018||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
|71||65/2018||F.No.S.31011/11/2018-ST-I-DoR||Guidelines for Deductions and Deposits of TDS by the DDO under GST
|72||66/2018 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|
|73||67/2018 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|
|74||68 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|
|75||69/2018 dated 26-10-2018||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|
|76||70/2018 dated 26-10-2018||F. No. 20/16/04/2018-GST||Clarification on certain issues related to refund|
|77||71/2018 dated 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|
|78||72/2018 dated 26-10-2018||F. No. 349/94/2018-GST||Circular to clarify the procedure in respect of return of time expired drugs or medicines|
|79||73/2018 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.|
|80||74/2018 05-11-2018||Circular No. 74/48/2018-GST||Circular clarifying collection of tax at source by Tea Board of India.|