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CGST

Sr.NoCircular Number - DateFile NumberDetails
101/2017 ; 26-06-2017F. No. 349/75/2017-GSTProper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg
202/2017 ; 04-07-2017F. No. 349/82/2017-GSTIssues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
303/2017; 05-07-2017F. No. 349/75/2017-GSTProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
404/2017 ; 07-07-2017F. No. 349/82/2017-GSTReagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
505/2017 ; 11-08-2017F. No. 349/82/2017-GSTCircular on Bond/LUT in case of exports without payment of integrated tax
606/2017 ; 27-08-2017F. No. 354/149/2017-TRUCGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
707/2017 ; 01-09-2017F. No. 349/164/2017/-GSTSystem based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
808/2017; 04-10-2017F. No. 349/74/2017-GST (Pt.) Vol.-IIClarification on issues related to furnishing of Bond/LUT for exports
909/2017F. No. 345/114/2017-GSTExtension of date for filing option for composition scheme
1009/2017CBEC - 20/16/03/2017-GSTClarification on movement of goods on approval basis
1111/2017F. No. 354/263/2017-TRU Clarification on taxability of printing contracts
1212/2017F.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].
1313/2017 F. No. 354/129/2017-TRU Clarification of classification of cut pieces of fabric under GST
14Order-05/2017-GSTF. No. 349/58/2017-GST Extension of time limit for intimation of details of stock in FORM GST CMP-03
15F. No. 349/58/2017-GST F. No. 349/58/2017-GSTExtension of time limit for submitting application in FORM GST REG-26
16Order-07/2017-GSTF. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
17Order-08/2017-GSTF. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
1814/2017 Dt 06-11-2017F. No. 349/21/2016 GSTProcedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
1915/2017 Dt 06-11-2017F.No. 349/164/2017-GSTDue 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
20Order-09/2017-GST 15-11-2017F. No. 349/58/2017-GSTSeeks to extend the due date for submitting FORM GST TRAN-1
21Order-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
2216/2017 15-11-2017 F.No. 354/173/2017-TRU Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
2317/2017 15-11-2017 F. No. 349/169/2017-GST Manual filing and processing of refund claims in respect of zero-rated supplies .
2418/2017 16-11-2017F. No. 354/320/2017-TRU-Pt.1Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
2519/2017 20-11-2017F. No. 354/263/2017- TRUClarification on taxability of custom milling of paddy.
2620/2017 22-11-2017F. No. 354/320/2017- TRU(Pt)GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
2721/2017 22-11-2017F. 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].
2822/2017 21-12-2017F. No. 349/58/2017-GSTClarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
2923/2017 21-12-2017F. No. 349/58/2017-GSTIssues 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
3024/2017 21-12-2017F. No. 349/58/2017-GSTManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
3125/2017 21-12-2017F. No. 349/58/2017-GSTManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
3226/2017 29-12-2017F. No. 349/164/2017-GSTFiling of returns under GST
3327/2017 04-01-2018F. 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.
3428/2018 - 08-01-2018F. No. 354/03/2018Clarifications regarding GST on College Hostel Mess Fees
3529/2018 25-01-2018F. 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.
3630/2018 - 25-01-2018F. 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 .
3731/2018 09-02-2018F. No. 349/75/2017-GSTProper 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.
3832/2018 12-02-2018F. No. 354/17/2018-TRUClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
3933/2018 23-02-2018F. 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..
4034/2018 01-03-2018F. No. 354/17/2018-TRUClarification regarding GST in respect of certain services.
4135/2018 05-03-2018F. 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
4236/2018 13-03-2018F. No. 349/48/2017-GST Processing of refund application for UIN entities
4337/2018 15-03-2018F. No. 349/47/2017-GST Clarifications on exports related refund issues
4438/2018 26-03-2018F. No. 20/16/03/2017-GSTClarifications on issues related to Job Work
4539/2018 03-04-2018F. No. 267/7/2018-CX.8Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
4640/2018 06-04-2018 F. No. 349/82/2017-GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
4741/2018 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.
4842/2018 13-04-2018CBEC-20/16/03/2017-GST clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
4943/2018 13-04-2018F. No. 349/48/2017-GST clarifying the issues arising in refund to UIN.
5044/2018 02-05-201802-05-2018Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
51Circular_No.4530-05-2018
F.No. /20/16/4/2018-GST
Clarification on refund related issues
52Circular_No.4606-06-2018
F.No. 354/149/2017–TRU
Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
53Circular_No.4708-06-2018
F.No. CBEC- 20/16/03/2017-GST
Clarifications of certain issues under GST
5448/2018 14-06-2018F.No. CBEC/20/16/03/2017-GSTCirculars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
5549/201821-06-2018
F. No. CBEC/20/16/03/2017-GST
Seeks to modify Circular No. 41/15/2018-GST
5650/201831-07-2018
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.
5751/201831-07-2018
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)
5852/201809-08-2018
F.No.354/255/2018-TRU (Part-2)
Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
5953/201809-08-2018
F.No.354/255/2018-TRU (Part-2)
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
6054/201809-08-2018
F.No.354/255/2018-TRU (Part-2)
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.
6155/201810-08-2018
F. No. 354/159/2018- TRU
Taxability of services provided by Industrial Training Institutes (ITI) .
6256/201824-08-2018
F.No.354/290/2018-TRU
Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
6357/2018 dated 04-09-2018CBEC-20/16/4/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act.
6458/2018 dated 04-09-2018CBEC-20/16/4/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
6559/2018 dated 04-09-2018F. No. 349/21/2016-GSTClarification on refund related issues.
6660/2018 dated 04-09-2018CBEC-20/16/10/2018-GST (CBEC)Processing of refund applications filed by Canteen Stores Department (CSD).
6761/2018 dated 04-09-2018CBEC-20/13/01/2018-GSTE-way bill in case of storing of goods in godown of transporter.
6862/2018F. No. 354/124/2018-TRU Levy of GST on Priority Sector Lending Certificate-reg.
6963/2018F. No. 349/48/2017-GST Clarification regarding processing of refund claims filed by UIN entitles
7064/2018CBEC/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
7165/2018F.No.S.31011/11/2018-ST-I-DoRGuidelines for Deductions and Deposits of TDS by the DDO under GST
7266/2018 26-09-2018F. No. 354/314/2017-TRU GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
7367/2018 28-09-2018F.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 05-10-2018F. No. 354/360/2018-TRU Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017