I have tried to compile circulars issued during period 27-06-2017 to 05-05-2020. 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 137 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 82/2019 to 130/2019 49
Year 2020 upto 05-05-2020 131/2020 to 137/2020 07

Compilation of Circulars in Subject-Wise

Index
S.No. Subject Circulars at S.Nos.
1 Annual Return 1
2 Appeal Matters  2
3 Applicability of GST 3-37
4 Apportionment and transfer of ITC 38
5 Clarification GST Rate 39-88
6 Cancellation of Registration 89-90
7 Casual Taxable Person 91
8 Cenvat Credit 92-93
9 Circular Amended 94-98
10 Clarification 99-107
11 Compliance Instructions 108-109
12 Composition 110
13 Covid-19 111
14 Debit/Credit Notes 112
15 Deemed Compliance 113
16 Deemed Export Procedure 114
17 Document Identification Number (DIN) 115-116
18 Drugs or Medicines 117
19 Due Date 118
20 E-Way bill 119-124
21 Export of Services 125
22 Form 3B & Form GSTR 1 126
23 Grievances 127
24 GST Practitioner 128
25 Health Care Services 129-132
26 Input Tax Credit 133-138
27 Insolvency and Bankruptcy Code 139
28 ISD 140
29 Job Work 141-142
30 Joint Venture 143
31 LUT Bond 144-149
32 Maintenance of Books of Account 150-151
33 Manual Filing 152
34 Movement of goods 153-155
35 Nature of Supply 156-157
36 Penalty 158
37 Place of Supply 159-161
38 Principal-agent 162-163
39 Proceedings Procedure in case non-filers of returns 164
40 Proper Officers 165-167
41 Reconciliation 168
42 Recovery of Arrears under Existing Law 169-170
43 Refund 171-188
44 Refund Application 189-196
45 Registration 197
46 Returns under GST 198-199
47 Seva Bhoj Yojana 200
48 Supply either Goods or service 201-203
49 Supply to SEZ unit 204
50 TCS 205-206
51 TDS 207-210
52 Withdrawal of Circular 211-213

Subject-wise Index of GST Circulars issued till from 27-06-2017 to 05-05-2020

S. No .
Date
Circular
No.
Subject
Particulars
Particulars
1.
18/11/2019
Circular No. 124/43/2019-GST
Annual Return
Clarification for the registered persons for whom furnish of annual return form 9A or form 9 is optional vide notification no. 47/2019-CT dated 09-10-2019
Optional filing of annual GST return Form GSTR-9 / GSTR-9A- CBIC clarifies
2.
18/03/2020
Circular No. 132/02/2020-GST
Appeal Matters
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
GST Appeal in regard to non-constitution of Appellate Tribunal
3.
04/01/2018
Circular No. 27/01/2018-GST
Applicability of GST
Accomm-odation services
GST on accommodation services, betting, gambling, horse racing, cinema etc.
4.
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.
5.
28/06/2019
Circular No. 102/21/2019-GST
Applicability of GST
Additional / penal interest
GST on additional / penal interest- Clarification
6.
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
7.
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
8.
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.
9.
04/01/2018
Circular No. 27/01/2018-GST
Applicability of GST
Casino (Admission into Casino )
GST on accomm-odation services, betting, gambling, horse racing, cinema etc.
10.
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
11.
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
12.
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
13.
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
14.
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
15.
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
16.
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.
17.
04/01/2018
Circular No. 27/01/2018-GST
Applicability of GST
Horce Racing
GST on accommodation services, betting, gambling, horse racing, cinema etc.
18.
04/01/2018
Circular No. 27/01/2018-GST
Applicability of GST
Legal Services
GST on accommodation services, betting, gambling, horse racing, cinema etc.
19.
20/11/2017
Circular No. 19/19/2017-GST
Applicability of GST
Milling of paddy
Clarification on taxability of custom milling of paddy – regarding
20.
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
21.
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
22.
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
23.
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
24.
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
25.
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.
26.
04/01/2018
Circular No. 27/01/2018-GST
Applicability of GST
Printed Books
GST on accommodation services, betting, gambling, horse racing, cinema etc.
27.
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.
28.
04/01/2018
Circular No. 27/01/2018-GST
Applicability of GST
Room Rent in Hospitals
GST on accomm-odation services, betting, gambling, horse racing, cinema etc.
29.
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.
30.
30/04/2019
Circular No. 100/19/2019-GST
Applicability of GST
Seed Certification Tags
GST Applicability on Seed Certification Tags
31.
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
33
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
34
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)
35
02/05/2018
Circular No. 44/18/2018-CGST
Applicability of GST
Tenancy Rights
GST applicable on Transfer of Tenancy Right: CBIC
36
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
37
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
38
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
39
23/03/2020
Circular No. 133/03/2020-GST
Apport-ionment and transfer of ITC
Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
Apportionment of ITC in cases of business reorganization
40.
11/10/2019
Circular No. 113/32/2019-GST
Clarification GST Rate
Almond Milk
Clarification regarding GST rates & classification of Goods on 7 items
41
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)
42
31/12/2018
Circular No. 80/54/2018-GST
Clarification GST Rate
Bagasse based laminated particle board
Clarification regarding GST rates & classification (goods)
43
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
44
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 / Corresp-ondent to Banking Company
45
31/12/2018
Circular No. 80/54/2018-GST
Clarification GST Rate
Chhatua or Sattu
Clarification regarding GST rates & classification (goods)
46
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
47
12/02/2018
Circular No. 32/06/2018-GST
Clarification GST Rate
Cost Petroleum
6 New Clarifications regarding GST on services
48
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
49
09/08/2018
Circular No. 52/26/2018-GST
Clarification GST Rate
Drinking water
Clarification regarding applicability of GST rates on various goods & services
50
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)
51
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
52
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
53
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)
54
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
55
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
56
11/10/2019
Circular No. 115/34/2019-GST
Clarification GST Rate
GST on Airport levies
Clarification on issue of GST on Airport levies
57
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
58
31/12/2018
Circular No. 80/54/2018-GST
Clarification GST Rate
Liquefied Petroleum Gas for Domestic Use
Clarification regarding GST rates & classification (goods)
59
27/08/2017
Circular No. 06/06/2017-CGST
Clarification GST Rate
Lottery Tickets
Classification and GST rate on lottery
60
09/08/2018
Circular No. 52/26/2018-GST
Clarification GST Rate
Marine Engine
Clarification regarding applicability of GST rates on various goods & services
61
11/10/2019
Circular No. 113/32/2019-GST
Clarification GST Rate
Mechanical Sprayer
Clarification regarding GST rates & classification of Goods on 7 items
62
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
63
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
64
09/08/2018
Circular No. 52/26/2018-GST
Clarification GST Rate
Plasma products
Clarification regarding applicability of GST rates on various goods & services
65
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)
66
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.
67
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
68
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
69
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
70
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
71
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
72
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
73
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
74
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
75
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)
76
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
77
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
78
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
79
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
80
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
81
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
82
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
83
22/11/2017
Circular No. 20/20/2017-GST
Clarification GST Rate
Terracota Idols
Classification and GST rate on Terracotta idols
84
31/12/2018
Circular No. 80/54/2018-GST
Clarification GST Rate
Turbo Charger for railways
Clarification regarding GST rates & classification (goods)
85
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)
86
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
87
31/12/2018
Circular No. 80/54/2018-GST
Clarification GST Rate
Wood logs for pulping
Clarification regarding GST rates & classification (goods)
88
22/11/2019
Circular No. 126/45/2019-GST
Clarification GST Rate
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017
CBIC clarifies on Rate of GST on Job Work
89
31/12/2019
Circular No. 130/49/2019-GST
Clarification GST Rate
 Reverse Charge Mechanism (RCM) on renting of motor vehicles
Reverse Charge Mechanism (RCM) on renting of motor vehides – req
90
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
91
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
92
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
93
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
94
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
95
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
96
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
97
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
98
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
99
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
100
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
101
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
102
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)
103
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
104
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)
105
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
106
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
107
31/12/2019
Circular No. 130/49/2019-GST
Clarification
 Reverse Charge Mechanism (RCM) on renting of motor vehicles
Reverse Charge Mechanism (RCM) on renting of motor vehides – req
108
23/03/2020
Circular No. 134/04/2020-GST
Clarification
GST law for companies under Insolvency and Bankruptcy Code, 2016
Clarification on issues under GST for companies under IBC, 2016
109
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
110
23/01/2020
Circular No. 131/01/2020-GST
Compliance Instructions
Standard Operating Procedure (SOP) to be followed by exporters
Fake GST Bill/ITC: SOP to be followed by exporters
111
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
112
03/04/2020
Circular No. 136/06/2020-GST
Covid-19
Clarifications given on various notifications issued in regard GST compliances which due dates are falling between Mar-19 to Jun-19
CBIC Clarifies GST Return due date extension and related issues
113
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
114
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
115
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
116
05/11/2019
Circular No. 122/41/2019-GST
Document Identification Number (DIN)
DIN to be mentioned on any communication by CBIC and Custom to tax payers and other concern persons
CBIC mandates quoting of DIN in all communications from 08.11.2019
117
23/12/2019
Circular No. 128/47/2019-GST
Document Identification Number (DIN)
Additional clarification in regard of DIN
CBIC mandates quoting of DIN in all communications from 08.11.2019

 

118
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
119
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
120
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
121
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
122
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
123
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.
124
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
125
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?
CBIC clarifies on 6 Important GST Related Issue
126
31/12/2018
Circular No. 78/52/2018-GST
Export of Services
Clarifications
GST on Export Services through supplier of services located outside India
127
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
128
03/04/2018
Circular No. 39/13/2018-GST
Grievances
Grievance Redressal Mechanism
Mechanism to address Technical glitches on GST Portal
129
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
130
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
131
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
132
12/02/2018
Circular No. 32/06/2018-GST
Health Care Services
Food supplied to the patients
6 New Clarifications regarding GST on services
133
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
134
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
135
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
136
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
137
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
138
11/11/2019
Circular No. 123/42/2019-GST
Input Tax Credit
Clarifications on Rule 36(4) inserted vide notification no. 49/2019-CT dated 09-10-2019
CBIC clarifies on 20 Percent Restriction on ITC
139
23/03/2020
Circular No. 133/03/2020-GST
Input Tax Credit
Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
Apportionment of ITC in cases of business reorganization
140
23/03/2020
Circular No. 134/04/2020-GST
Insolvency and Bankruptcy Code
GST law for companies under Insolvency and Bankruptcy Code, 2016
Clarification on issues under GST for companies under IBC, 2016
141
26/10/2018
71/2018
ISD
Recovery of excess Input Tax Credit distributed by an Input Service distributor
Casual taxable person registration & recovery of excess ITC distributed by ISD
142
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
143
22/11/2019
Circular No. 126/45/2019-GST
Job Work
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017
CBIC clarifies on Rate of GST on Job Work
144
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
145
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
146
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.
147
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
148
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)
149
06/04/2018
Circular No. 40/14/2018-GST
LUT Bond
No document needs to be physically submitted for LUT acceptance
150
13/04/2020
Circular No. 137/07/2020-GST
LUT Bond
Letter of Undertaking (LUT) furnished for the purposes of zero rated supplies as per provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 read with rule 96A of the CGST Rules has expired on 31.03.2020. Whether a registered person can still make a zero-rated supply on such LUT and claim refund accordingly or does he have to make such supplies on payment of IGST and claim refund of such IGST ?
Challenges in implementation of GST provisions – CBIC clarifies
151
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
152
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
153
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
154
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
155
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
156
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
157
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
158
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)
159
31/12/2018
Circular No. 76/50/2018-GST
Penalty
Form 3B filed after due dates
CBIC clarifies on 6 Important GST Related Issue
160
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
161
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
162
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
163
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
164
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
165
24/12/2019
Circular No. 129/48/2019-GST
Proceedings Procedure in case non-filers of returns
Standard Operating Procedure to be followed in case of non-filers of returns
SOP to be followed in case of non-filers of GST returns
166
26/06/2017
Circular No. 1/1/2017-GST
Proper Officers
Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under –Reg.
Proper officer for Registration & Composition levy under CGST Act, 2017
167
05/07/2017
Circular No. 3/3/2017-GST
Proper Officers
Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.
Proper officer relating to provisions other than Registration and Composition under CGST Act, 2017–Reg.
168
09/02/2018
Circular No. 31/05/2018-GST
Proper Officers
 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–reg.
Central Tax Superintendent can issue SCN & orders U/s. 74 of CGST Act, 2017
169
01/09/2017
Circular No. 7/7/2017-GST
Reconc-iliation
Between GSTR 1, GSTR 2 & GSTR 3B
Correction of details furnished in GSTR-3B & Reco of Form GSTR 1, 2, 3
170
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
171
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
172
15/03/2018
Circular No. 37/11/2018-GST
Refund
Export related refund issues
IGST / GST refund on Export: CBEC clarifies on 13 Issues
173
03/05/2018
Circular No. 45/19/2018-GST
Refund
Refund related issues
Clarifications on 5 Main issues related to GST refund
174
04/09/2018
Circular No. 59/33/2018-GST
Refund
Refund related issues
CBIC clarification on 7 GST Refund Related Issues
175
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
176
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
177
26/10/2018
Circular No. 70/44/2018-GST
Refund
Refund related issues
GST Refund: Deficiency memo & Receipt of capital goods under EPCG
178
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
179
31/12/2018
Circular No. 79/53/2018-GST
Refund
Refund related issues
GST Refund- CBIC clarifies on 7 Issues
180
28/03/2019
Circular No. 94/13/2019-GST
Refund
Refund related issues
CBIC clarification on GST Refund and Reversal of Input Tax Credit
181
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
182
13/04/2020
Circular No. 137/07/2020-GST
Refund
An advance is received by a supplier for a Service contract which got cancelled subsequently. The supplier has issued receipt voucher and paid the GST on such advance received. Whether he can claim refund of tax paid on advance or he is required to adjust his tax liability in his returns?
Challenges in implementation of GST provisions – CBIC clarifies
183
13/04/2020
Circular No. 137/07/2020-GST
Refund
Goods supplied by a supplier under cover of a tax invoice are returned by the recipient. Whether he can claim refund of tax paid or is he required to adjust his tax liability in his returns ?
Challenges in implementation of GST provisions – CBIC clarifies
184
13/04/2020
Circular No. 137/07/2020-GST
Refund
If in a particular case, date for making an application for refund expires on 31.03.2020, can such person make an application for refund before 29.07.2020 ?
Challenges in implementation of GST provisions – CBIC clarifies
185
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
186
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)
187
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
188
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
189
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
190
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
191
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
192
13/03/2018
Circular No. 36/10/2018-GST
Refund Application
UIN entities
Circular on Processing of refund application for UIN entities
193
13/04/2018
Circular No. 43/17/2018-GST
Refund Application
UIN entities
Queries regarding processing of refund applications for UIN agencies
194
04/09/2018
Circular No. 60/34/2018-GST
Refund Application
Canteen Stores Department (CSD)
Processing of GST refund applications of Canteen Stores Department
195
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
196
18/11/2019
Circular No. 125/44/2019-GST
Refund Application
Fully electronic refund process through FORM GST RFD-01 and single disbursement. Read circular 135/2020
Fully electronic refund process via Form GST RFD-01 & single disbursement
197
31/03/2020
Circular No. 135/05/2020-GST
Refund Application
Clarification on refund related issues in addition to clarifications as stated in circuler 125/2019
CBIC Clarification on GST refund related issues
198
28/03/2019
Circular No. 95/14/2019-GST
Registration
Verification of Registration Application
Verification for grant of new GST registration- CBIC clarifies
199
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
200
24/12/2019
Circular No. 129/48/2019-GST
Returns under GST
Standard Operating Procedure to be followed in case of non-filers of returns
SOP to be followed in case of non-filers of GST returns
201
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
202
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.
203
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.
204
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
205
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)
206
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
207
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
208
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
209
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
210
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
211
13/04/2020
Circular No. 137/07/2020-GST
TDS
Whether the date of deposit of TDS has also been extended vide notification N. 35/2020-Central Tax dated 03.04.2020?
Challenges in implementation of GST provisions – CBIC clarifies
212
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
213
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
214
04/12/2019
Circular No. 127/46/2019-GST
Withdrawal of Circular
Circular No. 107/26/2019-GST dated 18.07.2019
CBIC Withdraw Circular No. 107/26/2019-GST dt. 18.07.2019 – ITeS services under GST

To reach to me for any suggestion, rectification, amendment and/or further clarification in regard of this article my email address is pkmgstupdate@gmail.com.

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6 Comments

  1. VICK PARMAR says:

    Excellent work, It is it took great efforts to compile such data. Great job. Please share consolidated notifications of rate. Thank you.

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