Please find the article in regard of compilation of circulars issued under GST from 27-06-2017 to 31-10-2019 in subject-wise. The article will be helpful to the readers to search their topic in regard of circular with no time.

I have tried to compile circulars issued during period 27-06-2017 to 11-10-2019. It will be helpful to the readers to search their topic in regard of circulars issued during the period mentioned at a glance with no time from this article. Detail of 121 circulars year-wise issued is as under.

Period No.of Circulars Total No. circulars issued
Year 2017 01/2017 to 26/2017 26
Year 2018 27/2018 to 81/2018 55
Year 2019 till 11-10-19 82/2019 to 121/2019 40

Compilation of Circulars in Subject-Wise

Index
S.No. Subject Circulars at S.Nos.
1 Applicability of GST 1 to 35
2 Clarification GST Rate 36 to 83
3 Cancellation of Registration 84-85
4 Casual Taxable Person 86
5 Cenvat Credit 87-88
6 Circular Amended 89 to 93
7 Clarification 94 to 100
8 Compliance Instructions 101
9 Composition 102
10 Debit/Credit Notes 103
11 Deemed Compliance 104
12 Deemed Export Procedure 105
13 Drugs or Medicines 106
14 Due Date 107
15 E-Way bill 108 to 113
16 Export of Services 114
17 Form 3B & Form GSTR 1 115
18 Grievances 116
19 GST Practitioner 117
20 Health Care Services 118 to 121
21 Input Tax Credit 122 to 125
22 ISD 126
23 Job Work 127
24 Joint Venture 128
25 LUT Bond 129 to 133
26 Maintenance of Books of Account 134-135
27 Manual Filing 136
28 Movement of goods 137 to 140
29 Nature of Supply 141
30 Manual Filing 142
31 Movement of goods 143 to 145
32 Principal-agent 146-147
33 Proper Officers 148 to 150
34 Reconciliation 151
35 Recovery of Arrears under Existing Law 152-153
36 Refund 154 to 168
37 Refund Application 169 to 174
38 Registration 175
39 Returns under GST 176
40 Seva Bhoj Yojana 177
41 Supply either Goods or service 178 to 180
42 Supply to SEZ unit 181
43 TCS 182-183
44 TDS 184 to 186
45 Withdrawal of Circular 187-188

Subject-wise Index of GST Circulars issued till from 27-06-2017 to 31-10-2019

S.
No.
Date Circular
No.
Subject Particulars Particulars
1 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Accommodation services GST on accommodation services, betting, gambling, horse racing, cinema etc.
2 01/03/2018 Circular No. 34/8/2018-GST Applicability of GST Activities carried by DISCOMS against recovery of charges from consumers under State Electricity Act are exempt from GST? Activities carried by DISCOMS against recovery of charges from consumers under State Electricity Act are exempt from GST?

GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.

3 28/06/2019 Circular No. 102/21/2019-GST Applicability of GST Additional / penal interest GST on additional / penal interest- Clarification
4 15/11/2017 Circular No. 16/16/2017-GST Applicability of GST Aircraft engines, parts and accessories for use by their own airlines? GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories
5 01/01/2019 Circular No. 83/02/2019-GST Applicability of GST Asian Development Bank (ADB) and International Finance Corporation (IFC) GST on Asian Development Bank and International Finance Corporation
6 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Bakery items supplied where eating place is attached. GST on accommodation services, betting, gambling, horse racing, cinema etc.
7 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Casino (Admission into Casino ) GST on accommodation services, betting, gambling, horse racing, cinema etc.
8 08/01/2018 Circular No. 28/02/2018-GST Applicability of GST College Hostel Mess Fee (circular withdraw by circular 50/2018) GST on College Hostel Mess Fees- CBEC issues Clarification
9 11/10/2019 Circular No. 116/35/2019-GST Applicability of GST Display of name plate of Donee GST on service of display of name or placing of name plates of donor
10 11/10/2019 Circular No. 117/36/2019-GST Applicability of GST Exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. GST exemption to DG Shipping approved maritime courses
11 15/11/2017 Circular No. 16/16/2017-GST Applicability of GST Aircraft engines, parts and accessories for use by their own airlines?

General Insurance policies provided by a State Government to employees of the State government / Police personnel, employees of Electricity Department or students of colleges /private schools etc.

GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories
12 11/10/2019 Circular No. 121/40/2019-GST Applicability of GST GST on license fee charged by the States for grant of Liquor licences to vendors GST on license fee charged by States for grant of Liquor licences
13 26/09/2018 Circular No. 66/40/2018-GST Applicability of GST GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by trusts
14 01/03/2018 Circular No. 34/8/2018-GST Applicability of GST Guarantee provided by State Government to state owned companies against guarantee commission, is taxable under GST? GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.
15 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Horce Racing GST on accommodation services, betting, gambling, horse racing, cinema etc.
16 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Legal Services GST on accommodation services, betting, gambling, horse racing, cinema etc.
17 20/11/2017 Circular No. 19/19/2017-GST Applicability of GST Milling of paddy Clarification on taxability of custom milling of paddy – regarding
18 22/07/2019 Circular No. 109/28/2019-GST Applicability of GST Monthly subscription/ contribution charged by a Residential Welfare Association from its members GST on contribution charged by a Residential Welfare Association
19 08/06/2018 Circular No. 47/21/2018-GST Applicability of GST Moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer GST on moulds & dies, Car servicing, Tea/ coffee/ rubber auction & E-way Bill Requirements
20 15/11/2017 Circular No. 16/16/2017-GST Applicability of GST On warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories
21 09/08/2018 Circular No. 53/27/2018-GST Applicability of GST Petroleum gases retained for the manufacture of petrochemical and chemical products GST on petroleum gases retained for manufacture of petrochemical & chemical products
22 25/01/2018 Circular No. 29/3/2018-GST Applicability of GST Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol Applicability of GST on Polybutylene feedstock and LPG
23 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Price/ Declared Tariff for admission to cinema or accommodation in Hotels, Inn. GST on accommodation services, betting, gambling, horse racing, cinema etc.
24 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Printed Books GST on accommodation services, betting, gambling, horse racing, cinema etc.
25 01/03/2018 Circular No. 34/8/2018-GST Applicability of GST Priority Sector Lending Certificates (PSLCs) GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.
26 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Room Rent in Hospitals GST on accommodation services, betting, gambling, horse racing, cinema etc.
27 04/01/2018 Circular No. 27/01/2018-GST Applicability of GST Rooms provided by Electronics Commerce Operator GST on accommodation services, betting, gambling, horse racing, cinema etc.
28 30/04/2019 Circular No. 100/19/2019-GST Applicability of GST Seed Certification Tags GST Applicability on Seed Certification Tags
29 26/10/2017 Circular No. 12/12/2017-GST Applicability of GST Superior Kerosene Oil (SKO ) GST on superior kerosene oil for manufacture of Linear Alkyl Benzene
30 11/10/2019 Circular No. 119/38/2019-GST Applicability of GST Supply of securities under Securities Lending Scheme, 1997. GST on supply of securities under Securities Lending Scheme, 1997
31 10/08/2018 Circular No. 55/29/2018- GST Applicability of GST Taxability of services provided by Industrial Training Institutes (ITI) GST on services provided by Industrial Training Institutes (ITI)
32 02/05/2018 Circular No. 44/18/2018-CGST Applicability of GST Tenancy Rights GST applicable on Transfer of Tenancy Right: CBIC
33 27/10/2017 Circular No. 13/13/2017-GST Applicability of GST Unstitched Salwar Suits GST on Unstitched Salwar Suits / Cut pieces of Fabrics under GST
34 31/12/2018 Circular No. 76/50/2018-GST Applicability of GST Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government departments are taxable under GST? CBIC clarifies on 6 Important GST Related Issue
35 01/01/2019 Circular No. 82/01/2019-GST Applicability of GST Various programmes conducted by the Indian Institutes of Managements (IIMs) GST on various programmes conducted by IIMs
36 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Almond Milk Clarification regarding GST rates & classification of Goods on 7 items
37 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Animal Feed Supplements/ feed additives from drugs Clarification regarding GST rates & classification (goods)
38 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Bagasse based laminated particle board Clarification regarding GST rates & classification (goods)
39 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Bus body building as supply of motor vehicle or job work Clarification regarding applicability of GST rates on various goods & services
40 01/01/2019 Circular No. 86/05/2019-GST Clarification GST Rate Business Facilitator (BF) or a Business Correspondent (BC) services to Banking Company GST on Business Facilitator / Correspondent to Banking Company
41 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Chhatua or Sattu Clarification regarding GST rates & classification (goods)
42 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Classification of leguminous vegetables such as grams when subjected to mild heat treatment Clarification regarding GST rates & classification of Goods on 7 items
43 12/02/2018 Circular No. 32/06/2018-GST Clarification GST Rate Cost Petroleum 6 New Clarifications regarding GST on services
44 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Disc Brake Pad Clarification regarding applicability of GST rates on various goods & services
45 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Drinking water Clarification regarding applicability of GST rates on various goods & services
46 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Embroidered fabric sold in three pieces cloth for lady suits Clarification regarding GST rates & classification (goods)
47 12/02/2018 Circular No. 32/06/2018-GST Clarification GST Rate Fees paid to Consumer Disputes Redressal Commission 6 New Clarifications regarding GST on services
48 10/08/2018 Circular No. 54/28/2018-GST Clarification GST Rate Fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate 5% GST on fertilizers supplied for use in manufacture of other fertilizers
49 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Fish meal and other raw materials used for making cattle / poultry / aquatic feed Clarification regarding GST rates & classification (goods)
50 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Fortified Toned Milk Clarification regarding applicability of GST rates on various goods & services
51 30/04/2019 Circular No. 101/20/2019-GST Clarification GST Rate GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No. 41 dated 28.06.2017 GST exemption on upfront amount payable in installments for long term lease of plots
52 11/10/2019 Circular No. 115/34/2019-GST Clarification GST Rate GST on Airport levies Clarification on issue of GST on Airport levies
53 12/02/2018 Circular No. 32/06/2018-GST Clarification GST Rate Hostel accommodation provided by Trusts to students 6 New Clarifications regarding GST on services
54 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Liquefied Petroleum Gas for Domestic Use Clarification regarding GST rates & classification (goods)
55 27/08/2017 Circular No. 06/06/2017-CGST Clarification GST Rate Lottery Tickets Classification and GST rate on lottery
56 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Marine Engine Clarification regarding applicability of GST rates on various goods & services
57 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Mechanical Sprayer Clarification regarding GST rates & classification of Goods on 7 items
58 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Parts and accessories suitable for use solely or principally with a medical device Clarification regarding GST rates & classification of Goods on 7 items
59 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Parts for the manufacture solar water heater and system Clarification regarding GST rates & classification of Goods on 7 items
60 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Plasma products Clarification regarding applicability of GST rates on various goods & services
61 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Polypropylene Woven and Non-Woven Bags and PP Woven and Non Woven Bags laminated with BOPP Clarification regarding GST rates & classification (goods)
62 20/10/2017 Circular No. 11/11/2017-GST Clarification GST Rate Printing Contracts GST on printing contracts of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc.
63 01/01/2019 Circular No. 84/03/2019-GST Clarification GST Rate Printing of pictures Printing of pictures falls under service code 998386 for GST
64 12/09/2018 Circular No. 62/36/2018-GST Clarification GST Rate Priority Sector Lending Certificates (PSLC) GST on Priority Sector Lending Certificates from 1.7.2017 to 27.5.2018
65 06/06/2018 Circular No. 46/20/2018-GST Clarification GST Rate Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips CBIC clarifies GST rate on Renewable Energy & Priority Sector Lending Certificates
66 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Quilt and comforter Clarification regarding applicability of GST rates on various goods & services
67 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Real Zari Kasab (Thread) Clarification regarding applicability of GST rates on various goods & services
68 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Refined beet and cane sugar Clarification regarding applicability of GST rates on various goods & services
69 12/02/2018 Circular No. 32/06/2018-GST Clarification GST Rate Rental services of self-propelled access equipment (Boom Scissors / Telehandlers)? 6 New Clarifications regarding GST on services
70 12/02/2018 Circular No. 32/06/2018-GST Clarification GST Rate Rides on camel, boat , elephant or rickshaw 6 New Clarifications regarding GST on services
71 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Rigs, tools & Spares moving inter-state for provision of service Clarification regarding GST rates & classification (goods)
72 11/10/2019 Circular No. 114/33/2019-GST Clarification GST Rate Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. GST: Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both
73 31/12/2018 Circular No. 81/55/2018-GST Clarification GST Rate Sprinklers; drip irrigation system including laterals; GST rate for Sprinkler and Drip irrigation System including laterals
74 25/01/2018 Circular No. 30/4/2018-GST Clarification GST Rate Supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. GST rates on various supplies made to Indian Railways
75 01/01/2019 Circular No. 85/04/2019-GST Clarification GST Rate Supply of food and beverage services by educational institution GST rate on food & beverage supply services by educational institution
76 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Tamarind Kernel Powder (Modified & Un Modified form) Clarification regarding applicability of GST rates on various goods & services
77 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Taxability of goods imported under lease Clarification regarding GST rates & classification of Goods on 7 items
78 11/10/2019 Circular No. 113/32/2019-GST Clarification GST Rate Taxability of imported stores by the Indian Navy Clarification regarding GST rates & classification of Goods on 7 items
79 22/11/2017 Circular No. 20/20/2017-GST Clarification GST Rate Terracota Idols Classification and GST rate on Terracotta idols
80 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Turbo Charger for railways Clarification regarding GST rates & classification (goods)
81 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Waste to Energy Plant-scope of entry No. 234 of Schedule I of notification No. 1/2017- Central Tax (Rate) dated 28.6.2017 Clarification regarding GST rates & classification (goods)
82 09/08/2018 Circular No. 52/26/2018-GST Clarification GST Rate Wipes using spun lace non-woven fabric Clarification regarding applicability of GST rates on various goods & services
83 31/12/2018 Circular No. 80/54/2018-GST Clarification GST Rate Wood logs for pulping Clarification regarding GST rates & classification (goods)
84 26/10/2018 Circular No. 69/43/2018-GST Cancellation of
Registration
Processing of application for cancellation of registration. Amended by circular 88/2019. Processing of Applications for Cancellation of GST Registration submitted in FORM GST REG-16
85 23/04/2019 Circular No. 99/18/2019-GST Cancellation of
Registration
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. Opportunity to apply for revocation of cancellation of GST registration
86 26/10/2018 Circular No. 71/45/2018-GST Casual Taxable Person Issues related to advance tax deposit and period of running exhibition more than 180 days Casual taxable person registration & recovery of excess ITC distributed by ISD
87 23/02/2018 Circular No. 33/07/2018-GST Cenvat Credit Non-utilization of Disputed Credit carried forward CBEC Direction on Non-transition/ utilization of Blocked/ Disputed Cenvat Credit
88 23/02/2018 Circular No. 33/07/2018-GST Cenvat Credit Non-transition of Blocked Credit CBEC Direction on Non-transition/ utilization of Blocked/ Disputed Cenvat Credit
89 01/02/2019 Circular No. 88/07/2019-GST Circular Amended Circular No. 8/8/2017 dated 04.10.2017 CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019
90 01/02/2019 Circular No. 88/07/2019-GST Circular Amended Circular No. 38/12/2018 dated 26.03.2018 CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019
91 01/02/2019 Circular No. 88/07/2019-GST Circular Amended Circular No. 41/15/2018 dated 13.04.2018 CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019
92 01/02/2019 Circular No. 88/07/2019-GST Circular Amended Circular No. 58/32/2018 dated 04.09.2018 CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019
93 01/02/2019 Circular No. 88/07/2019-GST Circular Amended Circular No. 69/43/2018 dated 26.10.2018 CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019
94 02/01/2019 Circular No. 87/06/2019-GST Clarification Clarification regarding eligible duties in section 140(1) CGST (Amendment) Act, 2018- Clarification on Transitional Credit
95 07/03/2019 Circular No. 92/11/2019-GST Clarification Related to treatment of sales promotion schemes, free samples, gifts and discount under GST Sales promotion schemes / Discounts under GST: Clarification
96 05/04/2019 Circular No. 97/16/2019-GST Clarification Exercise of option to pay tax under Notification 2/2019 CBIC clarifies on 3% GST Rate option under notification No. 2/2019 ­CT(R)
97 28/06/2019 Circular No. 105/24/2019-GST Clarification Treatment of secondary or post-sales discounts under GST. Circular withdrawn by circular 112/2019 CBIC clarifies GST treatment of secondary or post-sales discounts
98 18/07/2019 Circular No. 107/26/2019-GST Clarification Supply of Information Technology enabled Services (hereinafter referred to as “ITeS services”) such as call center, business process outsourcing services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be “export of services” or otherwise. GST on Information Technology enabled Services (ITeS services)
99 18/07/2019 Circular No. 108/27/2019-GST Clarification Goods sent / taken out of India for exhibition or on consignment basis for export promotion Procedure under GST for goods sent / taken out of India for exhibition
100 11/10/2019 Circular No. 120/39/2019-GST Clarification Effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). Effective date of explanation inserted in notification No. 11/2017- CTR
101 18/02/2019 Circular No. 90/09/2019-GST Compliance Instructions Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply Mentioning of place of supply with State in GST invoice is must in case of inter- State supply
102 31/12/2018 Circular No. 77/51/2018-GST Composition Issues related to effective date of withdrawal from the composition schemed and follow up action to be taken by the tax authorities when the composition option is denied to the taxpayer retrospectively Denial of composition option by tax authorities and effective date thereof
103 31/12/2018 Circular No. 76/50/2018-GST Debit/Credit Notes GST applicable if Debit/Credit note issued pertaining to pre GST regime. CBIC clarifies on 6 Important GST Related Issue
104 18/02/2019 Circular No. 91/10/2019-GST Deemed Compliance Central tax and State tax payment in place of IGST made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 shall be treated deemed compliance. GST on supply of warehoused goods while being deposited in a customs bonded- Reg
105 06/11/2017 Circular No. 14/14/2017-GST Deemed Export Procedure Supply made to EOU, BTP etc.. Procedure for procurement of supplies of goods from DTA by EOU, EHTP, STP, BTP Unit
106 26/10/2018 Circular No. 72/46/2018-GST Drugs or Medicines Procedure in respect of return of time expired drugs or medicines Procedure in respect of GST return of time expired drugs or medicines
107 06/11/2017 Circular No. 15/15/2017-GST Due Date for Generation of GSTR-2A and GSTR-1A Due date for generation of Form GSTR-2A & Form GSTR-1A
108 13/04/2018 Circular No. 41/15/2018-GST E-Way bill Detailed procedure for interception of conveyances. Further amended by by circular No. 49/2018 and circular No. 88/2019. GST: Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation
109 08/06/2018 Circular No. 47/21/2018-GST E-Way bill Whether e-way bill is required in the following cases- (i) Where goods transit through another State while moving from one area in a State to another area in the same State, (ii) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State. GST on moulds & dies, Car servicing, Tea/ coffee/ rubber auction & E-way Bill Requirements
110 21/06/2018 Circular No. 49/23/2018-GST E-Way bill Circular 41/2018 amended and further amended by 64/2018 Only those goods can be detained in respect of which there is a violation of GST Law
111 04/09/2018 Circular No. 61/35/2018-GST E-Way bill Storing of goods in godown of transporter E-way bill in case of storing of goods in godown of transporter.
112 14/09/2018 Circular No. 64/38/2018-GST E-Way bill Circular 41/2018 and circular 49/2018 amended Mistakes in E-way Bill – Relaxation, Penalty and Clarification
113 31/12/2018 76/2018 E-Way bill Who will be considered as the ”owner of the goods”  for the purposes of section 129(1) of the CGST Act?
114 31/12/2018 Circular No. 78/52/2018-GST Export of Services Clarifications GST on Export Services through supplier of services located outside India
115 18/02/2019 Circular No. 89/08/2019-GST Form 3B & Form GSTR 1 The registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR–1 as mandated by the law Reporting of Inter-State supplies to unregistered persons in Form GSTR-3B and Form GSTR-1
116 03/04/2018 Circular No. 39/13/2018-GST Grievances Grievance Redressal Mechanism Mechanism to address Technical glitches on GST Portal
117 18/10/2017 Circular No. 9/9/2017-GST GST Practitioner Fixed jurisdiction for GST Practitioner Officer authorized for enrolling or rejecting application for GST Practitioner
118 12/02/2018 Circular No. 32/06/2018-GST Health Care Services Hire Senior Doctors/ Consultants/ Technicians independently. 6 New Clarifications regarding GST on services
119 12/02/2018 Circular No. 32/06/2018-GST Health Care Services Retention money: Hospitals charge the patients 6 New Clarifications regarding GST on services
120 12/02/2018 Circular No. 32/06/2018-GST Health Care Services Food supplied to the patients 6 New Clarifications regarding GST on services
121 31/07/2018 Circular No. 51/25/2018-GST Health Care Services Ambulance Services GST on ambulance services to Govt by private sector under NHM
122 08/06/2018 Circular No. 47/21/2018-GST Input Tax Credit Moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer is leviable to tax and whether OEMs are required to reverse input tax credit in this case? GST on moulds & dies, Car servicing, Tea/ coffee/ rubber auction & E-way Bill Requirements
123 08/06/2018 Circular No. 47/21/2018-GST Input Tax Credit In case of auction of tea, coffee, rubber etc., whether the books of accounts are required to be maintained at every place of business by the principal and the auctioneer, and whether they are eligible to avail input tax credit? GST on moulds & dies, Car servicing, Tea/ coffee/ rubber auction & E-way Bill Requirements
124 28/03/2019 Circular No. 96/15/2019-GST Input Tax Credit Transfer of input tax credit in case of Death of the proprietor Transfer of input tax credit in case of death of sole proprietor
125 23/04/2019 Circular No. 98/17/2019-GST Input Tax Credit Clarification in respect of utilization of input tax credit under GST Section 49A read rule with 88A CBIC clarifies manner of utilization of GST input tax credit
126 26/10/2018 Circular No. 71/45/2018-GST ISD Recovery of excess Input Tax Credit distributed by an Input Service distributor Casual taxable person registration & recovery of excess ITC distributed by ISD
127 26/03/2018 Circular No. 38/12/2018-GST Job Work Job Work issues. Amended by circular 88/2019. GST issues related to Job Work: CBEC issues clarification
128 05/03/2018 Circular No. 35/9/2018-GST Joint Venture Joint Venture (JV) services to members, services by members to JV or services by JV to JV GST on services by members of Joint Venture to JV & vice versa
129 04/07/2017 Circular No. 2/2/2017-GST LUT Bond Rescinded by circular 8/2017 GST: Reg. Furnishing of Bond/ Letter of Undertaking for Exports
130 07/07/2017 Circular No. 4/4/2017-GST LUT Bond Rescinded by circular 8/2017 Bond/ Letter of Undertaking for exports without IGST payment- Reg.
131 11/08/2017 Circular No. 5/5/2017-GST LUT Bond Rescinded by circular 8/2017 CBEC clarifies on furnishing of Bond/ Letter of Undertaking for Export
132 04/10/2017 Circular No. 8/8/2017-GST LUT Bond Detailed clarifications on LUT Bond. Amended by circular 88/2019. All about Furnishing of Bond/ Letter of Undertaking for exports (Updated till 04.10.2017)
133 06/04/2018 Circular No. 40/14/2018-GST LUT Bond No document needs to be physically submitted for LUT acceptance
134 21/12/2017 Circular No. 23/22/2017-GST Maintenance of books of account relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. Maintenance of books of accounts by principal and an auctioneer
135 08/06/2018 Circular No. 47/21/2018-GST Maintenance of books of account In case of auction of tea, coffee, rubber etc., whether the books of accounts are required to be maintained at every place of business by the principal and the auctioneer. GST on moulds & dies, Car servicing, Tea/ coffee/ rubber auction & E-way Bill Requirements
136 21/12/2017 Circular No. 25/25/2017-GST Manual Filing Applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance Ruling
137 22/11/2017 Circular No. 21/21/2017-GST Movement of goods Rigs, tools and spares, and all goods on wheels [like cranes] No IGST on Inter-State movement of rigs, tools and all goods on wheels
138 21/12/2017 Circular No. 22/22/2017-GST Movement of goods Art work to different states GST on supply by artist in various States & on supply from galleries
139 18/10/2017 Circular No. 10/10/2017-GST Movement of goods Goods moved for approval and then sale GST: Clarification on movement of goods on approval basis
140 08/03/2019 Circular No. 93/12/2019-GST Nature of Supply Supply of Priority Sector Lending Certificates (PSLC) GST on trading of PSLC by banks on e-Kuber portal of RBI
141 14/06/2018 Circular No. 48/22/2018-GST Nature of Supply ( Interstate or Intrastate ) Services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit GST FAQs on Services to SEZ and by fabric processors (job workers)
142 31/12/2018 Circular No. 76/50/2018-GST Penalty Form 3B filed after due dates CBIC clarifies on 6 Important GST Related Issue
143 28/06/2019 Circular No. 103/22/2019-GST Place of Supply Services provided by Ports. Place of supply for Services provided by Ports or on goods temporarily imported in India
144 28/06/2019 Circular No. 103/22/2019-GST Place of Supply Services rendered on goods temporarily imported in India Place of supply for Services provided by Ports or on goods temporarily imported in India
145 11/10/2019 Circular No. 118/37/2019-GST Place of Supply Software /design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. Place of supply of software/ design services related to ESDM industry
146 04/09/2018 Circular No. 57/31/2018-GST Principal-agent Scope of Principal-agent relationship in the context of Schedule I of the CGST Act Principal-agent relationship in context of Schedule I of CGST Act
147 05/11/2018 Circular No. 73/47/2018-GST Principal-agent Del-credere agent Scope of principal & agent relationship in context of del-credere agent
148 26/06/2017 Circular No. 1/1/2017-GST Proper Officers Functions of the Officers fixed Proper officer for Registration & Composition levy under CGST Act, 2017
149 05/07/2017 Circular No. 3/3/2017-GST Proper Officers Functions of the Officers fixed Proper officer relating to provisions other than Registration and Composition under CGST Act, 2017–Reg.
150 09/02/2018 Circular No. 31/05/2018-GST Proper Officers Central Tax Superintendent can issue SCN & orders U/s. 74 of CGST Act, 2017
151 01/09/2017 Circular No. 7/7/2017-GST Reconciliation Between GSTR 1, GSTR 2 & GSTR 3B Correction of details furnished in GSTR-3B & Reco of Form GSTR 1, 2, 3
152 13/04/2018 Circular No. 42/16/2018-GST Recovery of Arrears under Existing Law Recovery of Arrears under Existing Law GST: Recovery of arrears under existing law and reversal of inadmissible input tax credit
153 04/09/2018 Circular No. 58/32/2018-GST Recovery of Arrears under Existing Law Wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Amended by circular 88/2019. Recovery of arrears of wrongly availed CENVAT credit & inadmissible transitional credit
154 15/03/2018 Circular No. 37/11/2018-GST Refund Export related refund issues IGST / GST refund on Export: CBEC clarifies on 13 Issues
155 03/05/2018 Circular No. 45/19/2018-GST Refund Refund related issues Clarifications on 5 Main issues related to GST refund
156 04/09/2018 Circular No. 59/33/2018-GST Refund Refund related issues CBIC clarification on 7 GST Refund Related Issues
157 14/09/2018 Circular No. 63/37/2018-GST Refund Processing of refund claims filed by UIN entities Clarification on GST refund claims filed by UIN entities
158 05/10/2018 Circular No. 68/42/2018-GST Refund Refund of compensation cess to UN Foreign embassies to comply CGST notifications to claim compensation cess refund
159 26/10/2018 Circular No. 70/44/2018-GST Refund Refund related issues GST Refund: Deficiency memo & Receipt of capital goods under EPCG
160 27/12/2018 Circular No. 75/49/2018-GST Refund Financial assistance by Refund of GST to Gurdwara, Temples etc. providing free food to devotees GST: Processing of financial assistance request under Seva Bhoj Yojna
161 31/12/2018 Circular No. 79/53/2018-GST Refund Refund related issues GST Refund- CBIC clarifies on 7 Issues
162 28/03/2019 Circular No. 94/13/2019-GST Refund Refund related issues CBIC clarification on GST Refund and Reversal of Input Tax Credit
163 03/10/2019 Circular No. 110/29/2019-GST Refund Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed GST refund application when NIL refund application already been filed
164 16/11/2017 Circular No. 18/18/2017-GST Refund Exporters of Fabrics Refund of unutilized input tax credit of GST to exporters of fabrics
165 14/06/2018 Circular No. 48/22/2018-GST Refund Independent fabric processors (job workers) in the textile sector supplying job work services GST FAQs on Services to SEZ and by fabric processors (job workers)
166 24/08/2018 Circular No. 56/30/2018-GST Refund Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics Much needed clarification on Removal of restriction of refund of accumulated ITC on fabrics
167 29/06/2019 Circular No. 106/25/2019-GST Refund 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. GST refund on inward supply of indigenous goods by retail outlets established at departure area of  international airport
168 03/10/2019 Circular No. 111/30/2019-GST Refund Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum CBIC clarifies on GST refund subsequent to favourable order in appeal
169 15/11/2017 Circular No. 17/17/2017-GST Refund Application Manual Filing and processing in respect of Zero Rated Supplies Procedure for Manual filing & processing of GST refund claims
170 21/12/2017 Circular No. 24/24/2017-GST Refund Application Manual filing and processing on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
171 13/03/2018 Circular No. 36/10/2018-GST Refund Application UIN entities Circular on Processing of refund application for UIN entities
172 13/04/2018 Circular No. 43/17/2018-GST Refund Application UIN entities Queries regarding processing of refund applications for UIN agencies
173 04/09/2018 Circular No. 60/34/2018-GST Refund Application Canteen Stores Department (CSD) Processing of GST refund applications of Canteen Stores Department
174 28/06/2019 Circular No. 104/23/2019-GST Refund Application Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal Processing of refund in Form GST RFD-01A wrongly mapped on portal
175 28/03/2019 Circular No. 95/14/2019-GST Registration Verification of Registration Application Verification for grant of new GST registration- CBIC clarifies
176 29/12/2017 Circular No. 26/26/2017-GST Returns under GST Clarification in filing Clarification on all aspects of Filing of Returns under GST: Must Read
177 27/12/2018 Circular No. 75/49/2018-GST Seva Bhoj Yojana Financial assistance by Refund of GST to Gurdwara, Temples etc. providing free food to devotees GST: Processing of financial assistance request under Seva Bhoj Yojna
178 01/03/2018 Circular No. 34/8/2018-GST Supply either Goods or service Activity of Bus Body Building GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.
179 01/03/2018 Circular No. 34/8/2018-GST Supply either Goods or service Retreading of Tyres GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.
180 08/06/2018 Circular No. 47/21/2018-GST Supply either Goods or service Servicing of cars involving both supply of goods (spare parts) and services (labour), where the value of goods and services are shown separately, to be treated under GST? GST on moulds & dies, Car servicing, Tea/ coffee/ rubber auction & E-way Bill Requirements
181 14/06/2018 Circular No. 48/22/2018-GST Supply to SEZ unit Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc? GST FAQs on Services to SEZ and by fabric processors (job workers)
182 05/11/2018 Circular No. 74/48/2018-GST TCS By Tea Board of India Collection of tax at source (TCS) under GST by Tea Board of India
183 31/12/2018 Circular No. 76/50/2018-GST TCS Correct valuation methodology for ascertainment of GST on Tax collected at source (TCS) under the provisions of the Income Tax Act, 1961 CBIC clarifies on 6 Important GST Related Issue
184 14/09/2018 Circular No. 65/39/2018-GST TDS Guidelines for Deductions and Deposits of TDS by the DDO under GST and amended by circular 67/2018 Guidelines for Deductions and Deposits of TDS by DDO under GST
185 28/09/2018 Circular No. 67/41/2018-DOR TDS Circular No. 65/39/2018 amended Modification to Guidelines for Deductions & Deposits of TDS under GST
186 31/12/2018 Circular No. 76/50/2018-GST TDS Clarification for Long Line written in Notification 50/2018 CBIC clarifies on 6 Important GST Related Issue
187 31/07/2018 Circular No. 50/24/2018-GST Withdrawal of circular Circular 28/2018 Withdrawal of circular related to GST rate applicable on catering services
188 03/10/2019 Circular No. 112/31/2019–GST Withdrawal of circular Circular No. 105/24/2019 CBIC withdraws Discount Circular No. 105/24/2019-GST dated 28.06.2019

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