- 1 - GST CIR NO.101/20/2019 DATE 30/04/2019
GST exemption on the upfront amountpayableininstallmentsforlong term lease of plots, under Notification No. 12/2017 –Central Tax (R) S. No.41 dated 28.06.2017 -reg.
- 2 - GST CIR NO.100/19/2019 DATE 30/04/2019
GST applicability on Seed Certification Tags-reg.
- 3 - GST CIR NO.99/18/2019 DATE 23/04/2019
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019–Reg.
- 4 - GST CIR NO.98/17/2019 DATE 23/04/2019
Clarification in respect of utilization of input tax credit under GST - Rea.
- 5 - GST CIR NO.97/16/2019 DATE 05/04/2019
Clarification regarding exercise of option to pay tax under notification No. 2/2019-CT(R) dt 07.03.2019–Reg.
- 6 - GST CIR NO.96/15/2019 DATE 28/03/2019
Clarification in respect of transfer of input tax creditin case of death of sole proprietor–Reg.
- 7 - GST CIR NO.95/14/2019 DATE 28/03/2019
Verification of applications for grant of new registration –Reg.
- 8 - GST CIR NO.94/13/2019 DATE 28/03/2019
Clarifications on refund related issuesunder GST–Reg.
- 9 - GST CIR NO.93/12/2019 DATE 08/03/2019
Nature of Supplyof Priority Sector Lending Certificates (PSLC)–regarding
- 10 - GST CIR NO.92/11/2019 DATE 07/03/2019
Clarification on various doubts related to treatment of salespromotion schemes under GST - Reg.
- 11 - GST CIR NO.91/10/2019 DATE 18/02/2019
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–Reg.
- 12 - GST CIR NO.90/09/2019 DATE 18/02/2019
Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply - Reg.
- 13 - GST CIR NO.89/08/2019 DATE 18/02/2019
Mentioning details of inter-State supplies made to unregistered persons in Table 3.2of FORM GSTR-3B and Table 7B of FORM GSTR-1 - Reg.
- 14 - GST CIR NO.88/07/2019 DATE 01/02/2019
Changes in Circulars issued earlier under the CGST Act, 2017 - Reg.
- 15 - GST CIR NO.87/06/2019 DATE 02/01/2019
Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg.
- 16 - GST CIR NO.86/05/2019 DATE 01/01/2019
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company-reg.
- 17 - GST CIR NO.85/04/2019 DATE 01/01/2019
Clarification on GST rate applicable on supply of foodand beverage servicesby educational institution-reg.
- 18 - GST CIR NO.84/03/2019 DATE 01/01/2019
Clarification on issue of classification of service of printing of pictures covered under 998386–reg.
- 19 - GST CIR NO.83/02/2019 DATE 01/01/2019
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) -reg.
- 20 - GST CIR NO.82/01/2019 DATE 01/01/2019
Applicability of GST on various programmes conducted by the Indian Institutesof Managements(IIMs) - Reg.
- 21 - GST CIR NO.81/55/2018 DATE 31/12/2018
Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals - reg.
- 22 - GST CIR NO.80/54/2018 DATE 31/12/2018
Clarification regarding GST rates & classification (goods) - reg.
- GST CIR NO.79/53/2018 DATE 31/12/2018
Clarification on refund related issues
- 24 - GST CIR NO.78/52/2018 DATE 31/12/2018
Clarificationon export of servicesunder GST - Reg.
- 25 - GST CIR NO.77/51/2018 DATE 31/12/2018
Denial of composition option by tax authorities and effective date thereof -Reg.
- 26 - GST CIR NO.76/50/2018 DATE 31/12/2018
Clarificationon certain issues (sale by government departments to unregistered person; leviabilityof 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-Reg
- GST CIR NO.75/49/2018 DATE 13/03/2018
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘SevaBhojYojna’ of the Ministry of Culture –Reg.
- 28 - GST CIR NO.74/48/2018 DATE 05/11/2018
Collection of tax at source by Tea Board of India–Reg.
- 29 - GST CIR NO.73/47/2018 DATE 05/11/2018
Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent -Reg.
- 30 - GST CIR NO.72/46/2018 DATE 26/10/2018
Circular to clarify the procedure in respect of return of time expired drugs or medicines-Reg.
- 31 - GST CIR NO.71/45/2018 DATE 26/10/2018
Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor - Reg.
- 32 - GST CIR NO.70/44/2018 DATE 26/10/2018
Clarification on certain issues related to refund - Reg.
- 33 - GST CIR NO.69/43/2018 DATE 26/10/2018
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 - Reg.
- 34 - GST CIR NO.68/42/2018 DATE 05/10/2018
Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
- 35 - GST CIR NO.67/41/2018 DATE 28/09/2018
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
- 36 - GST CIR NO.66/40/2018 DATE 26/09/2018
GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts-reg.
- 37 - GST CIR NO.65/39/2018 DATE 14/09/2018
Guidelines for Deductions and Deposits of TDS by the DDO under GST
- 38 - GST CIR NO.64/38/2018 DATE 14/09/2018
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-GSTdated 21.06.2018 -regarding
- 39 - GST CIR NO.63/37/2018 DATE 14/09/2018
Clarification regarding processing of refund claims filed by UIN entities –regarding
- 40 - GST CIR NO.62/36/2018 DATE 12/09/2018
Levy of GST on Priority Sector Lending Certificates (PSLC) - regarding
- 41 - GST CIR NO.61/35/2018 DATE 04/06/2018
E-way billin case of storing of goods in godown of transporter-regarding
- 42 - GST CIR NO.60/34/2018 DATE 04/09/2018
Processing of refund applications filed by Canteen Stores Department (CSD)-regarding
- 43 - GST CIR NO.59/33/2018 DATE 04/09/2018
Clarification on refund related issues-regarding
- 44 - GST CIR NO.58/32/2018 DATE 04/09/2018
Recoveryof arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit -regarding
- 45 - GST CIR NO. 57/31/2018 DATE 04/09/2018
Scope of Principal-agent relationship in the context of Schedule I of the CGST Act -regarding.
- 46 - GST CIR NO. 56/30/2018 DATE 24/08/2018
Clarification regarding removal of restriction of refund of accumulated ITC on fabrics – reg.
- 47 - GST CIR NO. 55/29/2018 DATE 10/08/2018
Taxability of services provided by Industrial Training Institutes (ITI) – reg.
- 48 - GST CIR NO.54/28/2018 DATE 09/08/2018
Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate-reg.
- 49 - GST CIR NO.53/27/2018 DATE 09/08/2018
Clarification regarding applicability of GST on the petroleum gases retained for the manufacture ofpetrochemical and chemical products - regarding.
- 50 - GST CIR NO.52/26/2018 DATE 09/08/2018
Clarification regarding applicability of GST on various goods andservices - reg.
- 51 - GST CIR NO.51/25/2018 DATE 31/07/2018
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) - Reg.
- 52 - GST CIR NO.50/24/2018 DATE 31/07/2018
Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 - reg.
- 53 - GST CIR NO.49/23/2018 DATE 21/06/2018
Modifications to 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 No. 41/15/2018-GST dated 13.04.2018 –reg.
- 54 - GST CIR NO.48/22/2018 DATE 14/06/2018
Clarifications of certain issues under GST– regarding
- 55 - GST CIR NO.47/21/2018 DATE 08/06/2018
Clarifications of certain issues under GST– regarding
- 56 - GST CIR NO.46/20/2018 DATE 06/06/2018
Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
- 57 - GST CIR NO.45/19/2018 DATE 30/05/2018
Clarifications on refund related issues – reg.
- 58 - GST CIR NO.44/18/2018 DATE 02/05/2018
Issue related to taxability of ‘tenancy rights’ under GST- regarding
- 59 - GST CIR NO.43/17/2018 DATE 13/04/2018
Queries regarding processing of refund applications for UIN agencies
- 60 - GST CIR NO.42/16/2018 DATE 13/04/2018
Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg.
- Circular No. 41/15/2018-GST
Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –Reg.
- 62 - GST CIR NO.40/14/2018 DATE 06/04/2018
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
- 63 - GST CIR NO.39/13/2018 DATE 03/04/2018
Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
- 64 - GST CIR NO.38/12/2018 DATE 26/03/2018
Clarification on issues related to Job Work
- 65 - GST CIR NO.37/11/2018 DATE 15/03/2018
Clarifications on exports related refund issues- regarding
- 66 - GST CIR NO.36/10/2018 DATE 13/03/2018
Processing of refund applications for UIN entities
- 67 - GST CIR NO.35/09/2018 DATE 05/03/2018
Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV
- 68 - GST CIR NO.34/08/2018 DATE 01/03/2018
Clarifications regarding GST in respect of certain services
- 69 - GST CIR NO.33/07/2018 DATE 23/02/2018
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
- 70 - GST CIR NO.32/06/2018 DATE 12/02/2018
Clarifications regarding GST in respect of certain services
- 71 - GST CIR NO.31/05/2018 DATE 09/02/2018
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
- 72 - GST CIR NO.30/04/2018 DATE 25/01/2018
Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
- 73 - GST CIR NO.29/03/2018 DATE 25/01/2018
Clarification regarding 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
- 74 - GST CIR NO.28/02/2018 DATE 08/01/2018
Clarifications regarding GST on College Hostel Mess Fees
- 75 - GST CIR NO.27/01/2018 DATE 04/01/2018
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
- 76 - GST CIR NO.26/26/2017 DATE 29/12/2017
Filing of Returns under GST
- 77 - GST CIR NO.25/25/2017 DATE 21/12/2017
Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
- 78 - GST CIR NO.24/24/2017 DATE 21/12/2017
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
- 79 - GST CIR NO.23/23/2017 DATE 21/12/2017
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.
- 80 - GST CIR NO.22/22/2017 DATE 21/12/2017
Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
- 81 - GST CIR NO.21/21/2017 DATE 22/11/2017
Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]
- 82 - GST CIR NO.20/20/2017 DATE 22/11/2017
Issue related to classification and GST rate on Terracotta idols
- 83 - GST CIR NO.19/19/2017 DATE 20/11/2017
Clarification on taxability of custom milling of paddy
- 84 - GST CIR NO.18/18/2017 DATE 16/11/2017
Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
- 85 - GST CIR NO.17/17/2017 DATE 15/11/2017
Manual filing and processing of refund claims in respect of zero-rated supplies
- 86 - GST CIR NO.16/16/2017 DATE 15/11/2017
Clarifications regarding applicability of GST and availability of ITC in respect of certain services
- 87 - GST CIR NO.15/15/2017 DATE 06/11/2017
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 GSTR-2 respectively – reg.
- 88 - GST CIR NO.14/14/2017 DATE 06/11/2017
Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 – reg.
- 89 - GST CIR NO.13/13/2017 DATE 05/07/2017
Clarification on Unstitched Salwar Suits - regarding.
- 90 - GST CIR NO.12/12/2017 DATE 26/10/2017
Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]– Regarding.
- 91 - GST CIR NO.11/11/2017 DATE 20/10/2017
Clarification on taxability of printing contracts
- 92 - GST CIR NO.10/10/2017 DATE 18/10/2017
Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis –Reg.
- 93 - GST CIR NO.9/9/2017 DATE 18/10/2017
Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner–Reg.
- 94 - GST CIR NO.8/8/2017 DATE 04/10/2017
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
- 95 - GST CIR NO.7/7/2017 DATE 01/09/2017
System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
- 96 - GST CIR NO.06/06/2017 DATE 27/08/2017
Issue related to classification and GST rate on lottery tickets – regarding
- 97 - GST CIR NO.5/5/2017 DATE 11/08/2017
Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports–Reg.
- 98 - GST CIR NO.4/4/2017 DATE 07/07/2017
Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
- 99 - GST CIR NO.3/3/2017 DATE 05/07/2017
Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.
- 100 - GST CIR NO.2/2/2017 DATE 04/07/2017
Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.
- 101 - GST CIR NO.1/1/2017 DATE 26/06/2017
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.