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
|
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 |
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