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In the ever-evolving landscape of taxation, the Goods and Services Tax (GST) has emerged as a pivotal element in India’s fiscal framework since its implementation on July 1, 2017. Over the years, the GST regime has witnessed numerous changes and refinements, with the issuance of a multitude of GST circulars. These circulars serve as crucial guidelines and clarifications, ensuring that the GST system operates smoothly and efficiently.

As of September 15, 2023, a comprehensive compilation of GST circulars from July 1, 2017, to the present date stands as a valuable resource for businesses, tax professionals, and policymakers. This article aims to provide a summarized overview of these GST circulars, shedding light on the key updates, amendments, and interpretations that have shaped the GST landscape over the years. We will delve into the significant milestones and changes brought about by these circulars, offering readers a comprehensive understanding of the GST journey from its inception to the present day.

Also Read: Summary of All GST Notification from 01.07.2017 to 14.08.2023

Central Tax Circulars

Circular Number Date Subject Description
201/2023 01-Aug-2023 Clarifications regarding applicability of GST on certain services

 

1. Supply Of Food Or Beverages In A Cinema Hall Is Taxable As ‘Restaurant Service’

2. Services Supplied By A Director Of A Company In His Personal Capacity will not attract RCM.

200/2023 01-Aug-2023 clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

 

GST levy related to the following items are being issued through this circular:

i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion;

ii. Fish Soluble Paste;

iii. Desiccated coconut;

iv. Biomass briquettes;

iv. Imitation zari thread or yarn known by any name in trade parlance;

v. Supply of raw cotton by agriculturist to cooperatives;

vi. Plates, cups made from areca leaves

viii. Goods falling under HSN heading 9021

199/2023 17-Jul-2023 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons Taxability Of Services Provided By An Office Of An Organisation In One State To The Office Of That Organisation In Another State, Both Being Distinct Persons.
198/2023 17-Jul-2023 Clarification on issue pertaining to e-invoice

 

Govt Departments registered solely for TDS on GST are liable for compulsory registration are required to issue e-invoices after threshold limit.
197/2023 17-Jul-2023 Clarification on refund-related issues

 

Clarification on –

1. Manner of calculating Adjusted Turnover,

2. Undertaking to be issued with RFD-01

3. refund claims for a tax period from January 2022 onwards has already been disposed of by the proper officer before the issuance of this circular shall not be reopened

196/2023 17-Jul-2023 Clarification on taxability of share capital held in subsidiary company by the parent company Activity of holding / purchase/ Sale of shares of subsidiary company by the holding company per se cannot be treated as a supply of services by a holding company to the said subsidiary company and cannot be taxed under GST.
195/2023 17-Jul-2023 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

 

Almost all the issues on warranty/replacement of parts and repair services were clarified.
194/2023 17-Jul-2023 Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

 

Where multiple ECO’s are involved in a single transaction, buyer side ECO will neither be required to collect TCS u/s 52.
193/2023 17-Jul-2023 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

 

This circular further clarifies the earlier circular issued bearing No. 183/2022 for availment of ITC in excess of prescribed limit of 20%,10% & 5% as the case may be.
192/2023 17-Jul-2023 Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. where IGST credit has been wrongly availed and subsequently reversed on a certain date, there will not be any interest liability under sub-section (3) of section 50 of CGST Act if, during the time period starting from such availment and up to such reversal, the balance of input tax credit (ITC) in the electronic credit ledger, under the heads of IGST, CGST and SGST taken together, has never fallen below the amount of such wrongly availed ITC, even if available balance of IGST credit in electronic credit ledger individually falls below the amount of such wrongly availed IGST credit.
191/2023

 

27-Mar-2023

 

Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg Rate of GST on Rab is 5% when sold under pre-package or labelled other wise the rate of GST on Rab is NIL.
190/2023 13/01/2023 Clarification regarding GST rates and classification of certain services This circular clarifies the applicability of GST on accommodation services supplied by an Air Force Mess to its personnel and on incentives paid by the Ministry of Electronics and Information Technology to acquiring banks under an incentive scheme for the promotion of RuPay debit cards and low-value BHIM-UPI transactions.
189/2023 13/01/2023 Clarification regarding GST rates and classification of certain goods. This Circular clarifies the GST rates and classification of certain goods based on the recommendations of the 48th GST Council meeting, such as rab, chilka, churi, carbonated beverages, etc.
188/2022 27/12/2022 Prescribing the manner of filing an application for refund by unregistered persons The Circular lays down the rules for unregistered persons to file a refund application under GST, in the case of cancellation of construction contracts or long-term insurance policies.
187/2022 27/12/2022 Clarification regarding the treatment of statutory dues under GST by taxpayers for whom the proceedings have been finalised under the Insolvency and Bankruptcy Code, 2016 The Circular clarifies doubts regarding the implementation of the order of the adjudicating authority under the Insolvency and Bankruptcy Code, 2016 with respect to demand for recovery against such corporate debtors under the CGST Act.
186/2022 27/12/2022 Clarification on various issue pertaining to GST The Circular clarifies matters regarding the taxability of ‘No Claim Bonus’ offered by insurance companies, and the applicability of e-invoicing.
185/2022 27/12/2022 Clarification regarding the applicability of the provisions of Section 75(2) of the Central Goods and Services Tax Act, 2017 and its effect on limitation The Circular clarifies doubts that were raised regarding the time limit within which the proper officer is required to re-determine the amount of tax payable as per a notice issued under Section 73(1) of the CGST Act. This is about the cases where the time limit for issuance of the order as per Section 73(1) is over. The Circular also clarifies doubts expressed regarding the method of calculation of such amount payable.
184/2022 27/12/2022 Clarification on the entitlement of input tax credit where the place of supply is determined as per the proviso to Section 12(8) of the Integrated Goods and Services Tax Act, 2017 The Circular provides clarification on the place of supply of services for transport of goods, including by mail or courier, to a place outside India, and where both the supplier and recipient are located with in India.
183/2022 27/12/2022 Clarification to deal with differences in Input Tax Credit (ITC) availed in Form GSTR-3B compared to Form GSTR-2A for FY 2017-18 and 2018-19 The Circular provides clarification where ITC is claimed in the GSTR-3B without the same appearing in the GSTR-2A for FY 2017-18 and 2018-19, due to-
-The vendor not filing GSTR-1 but only filing GSTR-3B.
-The vendor filing GSTR-1 and GSTR-3B but not showing a particular invoice in the GSTR-1.
-The vendor wrongly recording a B2B invoice as a B2C invoice in the GSTR-1.
-The vendor filing GSTR-1 and mentioning the wrong GSTIN
182/2022 10/11/2022 Guidelines for verifying the Transitional Credit under GST filed or revised from 1st Oct 2022 up to 30th Nov 2022 Following are some of the highlights from the Circular-
(1) Verification will be carried out in 90 days, i.e., from 1st December 2022 to 28th February 2023 of filing the TRAN form.
(2) Such verification starts earlier of two dates- the date the filed or revised TRAN forms are available on the back office system or the date of receipt of a self-certified downloaded copy.
(3) The applicant should also submit a self-certified downloaded copy of submitted or revised TRAN-1 or TRAN-2 along with the declaration in Annexure-A to the jurisdictional tax officer (Central or State).
(4) Such jurisdictional officer can always refer to state officer if there are both CGST and SGST components in TRAN form.
(5) The officer may reject the TRAN application if no changes are found compared to earlier filed TRAN, if any.
(6) Annexure-I of the guidelines is applicable to CGST Tran credit.
(7) The jurisdictional officer who finishes verification must report it in the format in Annexure II of the guidelines.
(8) Complete verification checklist, Annexure-I and II are provided in this Circular.
181/2022 10/11/2022 Clarification on refund related notifications’ applicability-whether retrospective or prospective The following are clarified on refund related to inverted tax structure-
(1) New Formula under Rule 89(5) for calculation of refund amount of unutilised ITC in case of inverted tax structure is applicable prospectively on or after 5th July 2022.
(2) Refund restrictions for items under chapter 15 and 27 shall apply prospectively on or after 18th July 2022.
180/2022 09/09/2022 Guidelines to file/revise TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd The Circular has provided guidelines for migrated taxpayers to report their pre ITC if they previously missed it, between 1st Oct 2022 to 30th Nov 2022.
179/2022 03/08/2022 Clarifying GST rates & classification (goods) based on the GST Council’s recommendations in its 47th meeting. The Circular clarified the following aspects-
-Classify electrically operated vehicles and charge 5% GST under HSN 8703 even if battery is not fitted to the vehicle upon sale.
-HSN code 2515 – Caussine and other calcareous monumental or building stones; alabaster (except for marble and travertine), excluding ready-to-use, mirror-polished stone attracts a 5% concessional GST rate. It includes Napa stones that are brittle and hence, cannot rigorously be mirror polished, to be referred to as minor polished stones.
-Fresh mangoes fall under HSN code 0804 and are exempt, whereas sliced and dried mangoes attract a 5% GST. Other forms of dried mango and mango pulp attract 12% GST.
-Treated sewage water is not considered as purified. Entry HSN 2201 was recently amended and has exempted the treated sewage water.
-Nicotine Polacrilex gum used orally and meant to discontinue the use of tobacco comes under tariff item 2404 91 00 with 18% GST.
-The condition of 90% or more fly ash content applies to only fly ash aggregates and not to bricks and blocks. It has been removed from 18th July 2022.
rate was clarified on various by-products of pulses and dal such as chilka, khanda, and churi under HSN code 2302. Aquatic and poultry feed, including the husk, hay, wheat bran, and others excluding rice bran, are exempted. Whereas bran and residues from sifting or milling of cereals, including rice bran, attract 5% GST. The department may regularise any interpretation otherwise than this in the previous tax periods on a case-to-case basis. However, henceforth, cattle feed ingredient attracts 5% GST under HSN code 2302.
178/2022 03/08/2022 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law There is a need for independent agreements between the parties with both obligation and consideration.
It covers the following listed scenarios-
-Payment of liquidated damages
-Payment of bond or notice amount by employees
-A fine collection for cheque dishonour
-Penalty collection for law contravention
-Compensation paid for cancelling coal blocks
-Late payment charges for delay in bill payment
-Toll charges collection
-Fixed and variable electricity charges collection by power generating companies from the State Electricity Board (SEB) or DISCOMS or, in turn, from the consumers.
-Rail or airway ticket or hotel booking cancellation charges from the passenger or tourists.
177/2022 03/08/2022 Clarifications regarding applicable GST rates & exemptions on certain services The Circular clarifies the following aspects-

-From 6th October 2021, the ice cream Parlors must be paying GST on its sale at 18% with the provision of Input Tax Credit (ITC) claims. So, in the past, if ice cream parlors settled GST AT 5% without ITC, it would be considered legally valid to avoid any litigation.
-The amount or fee charged from future students seeking entrance or admission or for eligibility or migration certificate to ex-students stands exempted.
-No more exemption available for storing or warehousing ginned or baled cotton.
-An exemption is given to transit services of cargo to and from Nepal and Bhutan, including any empty containers.
-No exemption from GST for any sanitation and conservancy services to the Indian Army or other government departments or ministries if they do not adhere to general public functions listed in the 11th and 12th Schedule.
-The sale of space in souvenir book for advertisement attract a 5% GST.
-Any mineral transportation from a mining pit to railway siding or a beneficiation plant by vehicles with a driver’s help in a specific period falls under HSN code 9966 and attracts 12% GST (recently reduced if the fuel cost is included in consideration) or 18% GST (rest of the cases) without exemption.
-An exemption is given to location charges or Preferential Location Charges (PLC) received over and above the lease premium for long-term lease of land. It forms part of the upfront amount charged for a long-term lease of land.
-Services by the guest anchors attract 18% GST if they are subject to GST registration upon turnover exceeding the threshold limit.
-Additional toll fee from vehicles not having Fastags is toll payment for giving access to bridges or roads and hence, exempted from GST.
-Health care services include Assisted Reproductive Technology (ART)/In vitro fertilisation (IVF) do not attract GST.
-Service supplied for land development, such as levelling or laying drainage lines, attract GST.
-If companies hire any passenger vehicle for a fixed duration at their disposal, it falls under the HSN code 9966 and pay GST on a reverse charge basis. But if the companies use the passenger transport service for particular journey or voyages but do not rent the vehicle for a fixed duration, it would fall under HSN code 9964 not attracting GST under the reverse charge mechanism. The same treatment applies to transporting employees to and from work in non-AC vehicles.
-Contract for construction, installation, and commissioning of a dairy plant is the sale of works contract and attract 18% GST from 18th July 2022.
-No GST on tickets purchased for public transportation from one place to another whether or not the ferry is publicly or privately owned or operated, excluding cases where it promotes tourism.

176/2022 06/07/2022 Withdrawal of CGST Circular 106/25/2019 issued on 29th June 2019. The Circular withdraws previously issued Circular that clarified refund of taxes paid on sale of goods by retail outlets established at departure area of the international airport.
175/2022 06/07/2022 Procedure to file refund application to claim unutilised ITC for export of electricity. ‘Any other’ category must be selected in RFD-01 while filing an online application for refund. Further, taxpayer must submit copy of statement of scheduled energy for electricity exported by the Generation Plants. The relevant date to compute period eligible for refund shall be the last date of the month, in which the electricity has been exported as per monthly Regional Energy Account (REA) issued by the Regional Power Committee Secretariat under regulation 2(1)(nnn) of the CERC (Indian Electricity Grid Code) Regulations, 2010
174/2022 06/07/2022 Procedure to get re-credit of ITC refunded back into the electronic credit ledger using GST PMT-03A. The Circular details out the procedure for re-credit and the form to be used. Further, it lists down the refund categories using the form PMT-03A.
173/2022 06/07/2022 Issue of refund claims under the inverted duty structure where the seller sells goods under a few concessional notifications. Where input and output supplies are the same, then no accumulated ITC refund is allowed. Further clarifications on some matters are provided in this Circular.
172/2022 06/07/2022 Various issues regarding GST treatment Following are the main areas that were clarified-
1. Refund claimed by the recipients of deemed export supplies
2. Ineligible ITC in Section 17(5) of the CGST Act
3. Perquisites provided by employer to the employees under employment agreement
4. ITC utilisation from the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities.
171/2022 06/07/2022 Issues regarding applicability of demand and penalty provisions under the CGST Act for transactions with fake invoices. Three scenarios have been outlined and treatment under the GST law have been explained in this Circular
170/2022 06/07/2022 Compulsory reporting of correct information of interstate supplies and ineligible/ blocked ITC and reversal thereof in GSTR-3B and GSTR-1 Details about how certain tables of GSTR-3B must be reported despite auto-population of details from GSTR-1/2B is laid down in this Circular, especially for B2C supplies and interstate supplies
169/2022 12/03/2022 Amendment to Circular No. 31/05/2018 issued on 9th February 2018 regarding ‘Proper officer under sections 73 and 74 of the CGST Act and IGST Act Addl. Commissioner/Jt Commissioner have been given All-India jurisdiction in certain matters for issue of show cause notice.
168/2021 30/12/2021 Refund filing mechanism by the taxpayers of the U.T. of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. The following are the clarifications given-
1. Apply for refund using the new GSTIN.
2. No debit from electronic credit ledger needed
3. Tax officer calculates the ideal refund claim admissible
4. For refunds other than ITC, the taxpayer must select as ‘Any other’ with reasons along with supporting documents.
5. Old GSTIN prior to merger must not be used for any refund claims or re-credit.
167/2021 17/12/2021 Clarification given for charging GST on service by restaurants through e-commerce operators Following are the clarifications:
1. e-commerce operators falling under Section 9(5) will neither collect TCS under Section 52 nor file GSTR-8. But others should continue to collect TCS and file GSTR-8.
2. No separate GST registration required for already registered e-commerce operators for supply of restaurant services under Section 9(5).
3. e-commerce operators will be liable under Section 9(5) whether or not unregistered businesses are selling services through them.
4. Aggregate turnover for e-commerce operators will be as per Section 2(6) and include sale value of restaurant service made through them.
5. The restaurant services supplied through e-commerce operator will not be considered as inward supplies subject to RCM.
6. For the restaurant
service, e-commerce operator shall pay the whole GST
liability in cash. No ITC can be used for this purpose. However, an e-commerce operator need not reverse the ITC on account of restaurant services liable for GST under Section 9(5).
7. For supplies on own account, other than restaurant services made by e-commerce operator, tax will continue to be charged at normal rates notified along with TCS.
8. Separate bills must be raised by e-commerce operator for restaurant services and other than restaurant services. e-commerce operator will issue invoices for restaurant service supplied through it.
9. For the purpose of reporting, the e-commerce operator shall report such supplies in Table 7A(1) or
Table 4A of GSTR-1 as well as GSTR-3B. Whereas, the restaurant providing service via an e-commerce operator shall report these supplies in Table 8 of GSTR-1
and Table 3.1 (c) of GSTR-3B.
166/2021 17/11/2021 Circular on clarification related to refund related issues Following are the clarifications:
1. Time limit of 2 years applicable to most types of refund applications, does not apply to case where taxpayers are claiming refund of excess balance in the electronic cash ledger.
2. For same type of refund given above, the certificate of not passing tax incidence and declaration of not causing unjust enrichment are not required.
3. Taxpayers can claim refund of TDS/TCS credited or deposited into their electronic cash ledger which remains unutilised.
4. In case of claiming refunds for deemed exports by recipients, relevant date is date of filing returns by supplier, related to such supplies.
165/2021 17/11/2021 Clarification regarding the applicability of Dynamic Quick Response (QR) Code on the B2C invoices. For a recipient outside India, if the payment is received in RBI approved modes, other than foreign exchange, then relaxation from generating B2C dynamic QR code is available. These include convertible foreign exchange or
in Indian rupees.
164/2021 06/10/2021 Clarification regarding GST rates & classification of services GST rate and applicability of provisions are clarified on the following items of services:
1. Cloud kitchens
2. Ice cream sold in parlours
3. Private coaching under the “Scholarships for students with Disabilities” scheme
4. NSIL’s satellite launch services
5. Toll plaza’s overloading charges
6. Treatment followed by the State Transport Undertakings and Local Authorities when they take vehicles on rent
7. Grant of mineral exploration and mining rights
8. Admission into amusement parks
9. Contractual manufacturing services related to alcoholic liquor for human consumption
163/2021 06/10/2021 Clarification regarding GST rates & classification of goods GST rate and applicability of provisions are clarified on the following items:
1. Fresh fruits versus dry fruits
2. GST rate on tamarind seeds
3. Coconut versus copra
4. Pure henna powder and leaves
5. Supari and coated illaichi
6. Brewers’ Spent Grain (BSG) and Dried Distillers’ Grains with
Soluble (DDGS)
7. Certain pharmaceutical products
8. Laboratory reagents
9. Issue of original/ import Essentiality certificate
10. Sale of external battery with UPS system
11. Specified Renewable Energy Projects
12. Corrugated or non-corrugated fiber drums
162/2021 25/09/2021 Clarification on refund of tax specified in Section 77(1) of the CGST Act and Section 19(1) of the IGST Act. Following has been clarified:
1. The phrase ‘subsequently held’ used in Section 77 is clarified. The refund benefit is also available if the same is discovered subsequently by the taxpayers themselves, not only the tax authorities.
2. No refund allowed if credit note is used to adjust wrongful tax payment.
3. Relevant date is clarified with illustrations for fixing the time limit for the refund application which is two years from issue of CGST Notification 35/2021 on 24th September 2021, if paid before this date or is two years from date of paying tax under the correct tax head, if paid after that date.
161/2021 20/09/2021 Clarification on export of services- Section 2(6)(v) condition of the IGST Act 2017 1. Company incorporated in India and the one incorporated outside India, i.e., foreign company are distinct persons.
2. Services supplied by foreign companies in India to their establishments outside India is not barred by Sec 2(6)(v) condition as not be treated as it is not a supply between merely establishments of
distinct persons. These will be classified as export of services.
160/2021 20/09/2021 Clarification on GST related issues Following are the clarifications issued:
1. Date of issuance of debit note and not the
underlying invoice is important for reckoning time limit for reporting for a relevant financial year under section 16(4) of the CGST Act.
2. For ITC on debit notes after 1st January 2021, amended rules apply.
3. No need to use the physical copy of tax invoice in cases where invoice has been
generated by the supplier under rule 48(4) of the CGST
Rules with QR code.
4. Goods covered by the export duty, other than nil rate, are only covered by the restriction-imposed u/s 54(3) from availing refund of unutilised ITC due to export.
159/2021 20/09/2021 Clarification on the scope of “Intermediary” under GST The Circular clarifies the following:
1. Definition of intermediary.
2. Exclusion of supplier of goods, services or securities on own account.
3. Sub-contracting is not an intermediary service.
4. Section 13 of the IGST Act (Export) gets attracted if either the intermediary or his recipient is located outside India.
158/2021 06/09/2021 Clarification on the extension of time limit to apply for revocation of cancellation of GST registration regarding the CGST Notification No. 34/2021 dated 29th August 2021 The detailed clarification gives various scenarios on revocation application status. For details, read our article here.
157/2021 20/07/2021 Clarification on the extension of limitation under the GST Law as per the Hon’ble Supreme Court’s Order dated 27th April 2021 The CBIC has given a few clarifications for limitation period in different types of cases.
156/2021 21/06/2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.. This circular clarifies the applicability of dynamic QR code provisions on B2C invoices, in order to ensure uniformity in the
implementation of the provisions of the law.
155/2021 17/06/2021 Clarification regarding GST rate on laterals/parts of sprinklers or drip irrigation system. This circular clarifies that laterals/parts to be used solely or principally with sprinklers or a drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if
supplied separately. However, any part of general use, which gets classified in a
heading other than 8424, in terms of Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.
154/2021 17/06/2021 GST on service supplied by a state govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. On the recommendation of the GST Council, it has been clarified that the guaranteeing of loans by the central or state government for their undertaking or PSU is specifically exempt under the said entry No. 34A.
153/2021 17/06/2021 GST on milling of wheat into flour or paddy into rice for distribution by state governments under PDS. The circular clarifies that In case the supply of services by way of milling of wheat into flour or of paddy into rice is not eligible for exemption under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) for the reason that the value of goods supplied in such a composite supply exceeds 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service (Entry No. 26 of Notification No. 11/2017- Central Tax (Rate). A combined reading of the definition of job work makes it clear that a person registered only for the purpose of deduction of tax under Section 51 of the CGST Act is also a registered person for the purposes of the said entry No. 26, and thus the said supply to such person is also entitled for a 5% rate.
152/2021 17/06/2021 Clarification regarding rate of tax applicable on construction services provided to a government entity, in relation to construction such as of a ropeway on turnkey basis. The circular clarifies that works
contract service provided by way of construction such as of a ropeway shall fall under entry at Sl. No. 3(xii) of Notification 11/2017-Central Tax (Rate) and will attract GST at the rate of 18%.
151/2021 17/06/2021 Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination). This circular clarifies the applicability of GST on the supply of various services by the Central and State Boards. The GST Council has recommended, to clarify the following:
(i) GST is exempt on services provided by Central or State Boards (including
boards such as NBE) by way of conducting examinations, including conduct of entrance examinations, under S. No. 66 (aa) of Notification No. 12/2017-CT(R)].
(ii) GST is also exempt on input services relating to admission to, or conduct
of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when
provided to such Boards, under S. No. 66 (b) (iv) of Notification No. 12/2017-
CT(R)].
(iii) GST at the rate of 18% applies to other services provided by such Boards.
150/2021 17/06/2021 Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). On the recommendation of the GST Council in its 43rd meeting, it was clarified that Entry 23A of Notification No. 12/2017-Central Tax (Rate) does not exempt GST on the annuity (deferred payments) paid for the construction of roads.
149/2021 17/06/2021 Clarification regarding applicability of GST on supply of food in Anganwadi’s and Schools. As per recommendations of the GST Council in its 43rd meeting, it was clarified that the services provided to an educational institution by way of serving of food ( catering including mid- day meals) is exempt from the levy of GST, irrespective of its mode of funding, under entry 66 (b)(ii)] of Notification 12/2017-Central Tax (Rate).
Educational institutions include Anganwadi’s.
148/2021 18/05/2021 Seeks to prescribe the SOP for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. This notification prescribes the Standard Operating Procedure (SOP) regarding the implementation of the provision of
extension of the time limit to apply for the revocation of cancellation of registration under Section 30 of the CGST Act, 2017 and Rule 23 of the CGST Rules, 2017. The circular shall cease to have effect once the independent functionality for extension of
time limit for applying in Form GST REG-21 is developed on the GSTN portal.
147/2021 12/03/2021 Seeks to clarify certain refund related issues Clarification has been issued with respect to the following:

Refund claim by the recipient of the deemed export supply:
The para 41 of earlier Circular No. 125/2019 dated 18th Nov 2019 has been modified. It now removes the restriction on the recipient to avail ITC on invoices under deemed export supplies for which refund has been claimed by such recipient. However, whenever the recipient files a refund application, the portal requires a debit of the same amount from the electronic credit ledger of the claimant.
Refund claims where zero-rated supplies has been wrongly declared in Table 3.1(a): There is an extension provided till 31st March 2021 for filing the refund application in form RFD-01 on a condition that the maximum amount of IGST refund is up to the total of IGST in tables 3.1(a), 3.1(b) and 3.1(c) of GSTR-3B for the same tax period.
Manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017: The value of export/ zero-rated supply of goods included while calculating “adjusted total turnover” will be the same as per the amended definition of “Turnover of zero-rated supply of goods”.

146/2021 23/02/2021 Clarification on Dynamic Quick Response (QR) Code for B2C invoices and compliance of CGST notification 14/2020 The circular clarifies various aspects of the applicability and implementation of dynamic QR code on all the B2C invoices for certain taxpayers. The complete circular is decoded here.
145/2021 11/02/2021 Standard Operating Procedure (SOP) for implementing rule on the suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 Till the CGST Rule 21A(2A) can be implemented on the GST portal, a temporary setup has been arranged for the tax authorities and taxpayers to comply with the Rule. The summary of the Circular is as follows:

1. A notice in form REG-17 shall take the place of form REG-31, till such time the rule gets implemented on the GST portal
2. The taxpayer receiving the notice must reply within 30 days in form REG-18
3. Forms REG-20 or REG-19 may be used respectively for either dropping the proceedings or cancellation of registration.

144/2020 15-12-2020 Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. The department has decided to give a waiver from recording of UIN on the invoices issued by retailers/suppliers, pertaining to refund claims from April 2020 to March 2021. This is subject to the condition that the copies of such invoices are attested by the authorized representative of the UIN entity and the same is submitted to the jurisdictional officer.
143/2020 10-11-2020 Provisions relating to Quarterly Return Monthly Payment Scheme. This circular lays down the provisions of the newly introduced Quarterly Return Filing along with Monthly payment of Taxes (QRMP) scheme for small taxpayers under GST. The circular covers eligibility to opt in to the scheme, furnishing of outward supplies under section 37 of the CGST Act, monthly payments of taxes, applicability of interest and applicability of late fees.
142/2020 09-10-2020 Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020. This circular prescribes the process for claiming ITC as per the condition made under sub-rule (4) of rule 36 of the CGST Rules (relating to provisional ITC), for the tax periods of February, March, April, May, June, July and August 2020. It specifies that in the FORM GSTR-3B for the tax period of September 2020, ITC can be adjusted cumulatively for the afore-mentioned months.
141/2020 24-06-2020 Circular further clarifying the COVID-19 induced relief measures newly notified in June 2020 The clarifications given are as follows:
Interest calculation for taxpayers with an aggregate turnover above Rs 5 crore
Interest calculation for taxpayers with an aggregate turnover equal to or below Rs 5 crore
Late fee computation
140/2020 10-06-2020 Circular clarifying the levy of GST on Directors Remuneration It must be analysed if the director is an employee of the company or not. If such director is employee of the company, GST will not apply as per schedule III of the CGST Act. In other cases, GST will be charged and the company must be depositing it with the government. Further, various parameters have been given to decide whether a director is the employee of the company. One of them is the section under which TDS is levied under the Income Tax Act. If it is section 194J, then GST will apply on such remuneration to director. If it is section 192, then GST will not apply as director is considered as the employee. Another check can be whether the activities performed by the director is classified as ‘contract of service’ or contract for service’. In case of the latter, GST will apply.
139/2020 10-06-2020 Circular further clarifying refund related issue- Claiming refund of accumulated ITC not reflecting in GSTR-2A Exceptions have been listed out allowing the refund of accumulated ITC even if the invoices thereof are not getting reflected on GSTR-2A.
Imports
ISD invoices
Inward supplies subject to reverse charge
Refund is not allowed in the rest of the cases if they are not appearing in GSTR-2A.
138/2020 06-05-2020 Circular further clarifying issues in respect of challenges faced by registered persons in implementation of notifications issued on 3rd April 2020 A three-point clarification is issued for compliance during the COVID-19 led lockdown. These are with respect to the following:
GST registration requirements for an Interim Resolution Professional towards an entity under Insolvency and Bankruptcy Code
Extension of ITC-04 for Jan-March 2020 quarter till 30th June 2020
Time limit for exporting by merchant exporters extended up to 30th June 2020 or expiry of 90-day period, whichever later, for the suppliers to charge concessional GST rate of 0.1% to such merchant exporters.
137/2020 14-04-2020 Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued A six-point clarification is issued for specific business transactions and tax compliance during the COVID-19 led lockdown. These are as follows:
Where invoice is issued towards advance received for a future service but later cancelled
Where receipt voucher is issued towards advance received for a future service but later cancelled
LUT reference number to be used while submitting the export documents
Goods returned later towards invoice issued
Extension of timeline for depositing TDS under GST
Time limit for application of GST refund extended
136/2020 03-04-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19). Eleven FAQs have been answered in the circular regarding the applicability of the CGST notifications dated 3rd April 2020 around the due date extensions on account of COVID-19 pandemic, cumulative adjustment of provisional ITC, interest on delayed GST payments, etc.
135/2020 31-03-2020 Circular on Clarification on refund related issues. Certain clarifications have been provided for GST refund, on the following issues:
Bunching of refund claims across Financial Years
Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate
Change in manner of refund of tax paid on supplies other than zero rated supplies
Guidelines for refunds of Input Tax Credit under Section 54(3)
New Requirement to mention HSN/SAC in Annexure ‘B’
Read our article that explains this circular on GST Refund clarifications for more details.
134/2020 23-03-2020 Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. An insolvency resolution professional (IRP/RP) runs the business of company during the Corporate Insolvency Resolution Process (CIRP). Certain clarifications were given regarding the GST compliances. Our article will explain more about the clarification for companies undergoing the CIRP.
133/2020 23-03-2020 Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganisation under section 18(3) of CGST Act read with rule 41(1) of CGST Rules. The clarification covers apportionment and transfer of ITC in the event of merger, demerger, amalgamation or change in the constitution/ownership of business, as follows:
The said registered person shall be allowed to transfer the input tax credit which remains unutilized in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in ITC-02 on the GST portal with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee. In case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme.
For the purpose of apportionment of ITC pursuant to a demerger under subrule (1) of rule 41 of the CGST Rules, the value of assets of the new units is to be taken at the State level (at the level of distinct person) and not at the all-India level.
The transferor is required to file FORM GST ITC-02 only in those States where both transferor and transferee are registered.
The formula for apportionment of ITC, as prescribed under proviso to sub-rule (1) of rule 41 of the CGST Rules, shall be applicable for all forms of business re-organization that results in partial transfer of business assets along with liabilities.
the ratio of value of assets shall be applied to the total amount of unutilized input tax credit (ITC) of the transferor i.e. sum of CGST, SGST/UTGST and IGST credit. The said formula need not be applied separately in respect of each heads of ITC (CGST/SGST/IGST).
132/2020 18-03-2020 To issue clarification in respect of appeal about non-constitution of Appellate Tribunal -reg. The appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their Order-in-Appeal, such appeals cannot be disposed. The following are the clarifications issued:
If the order has been passed by Deputy or Assistant Commissioner or Superintendent, appeal must be made to the appellate authority appointed who would not be an officer below the rank of Joint Commissioner. Further, if the order has been passed by Additional or Joint Commissioner, appeal must be made to the Commissioner (Appeal) appointed for the same.
The appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office.
Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal.
131/2020 23-01-2020 Standard Operating Procedure (SOP) to be followed by exporters -reg. The following have been specified in the SOP:
Risk parameters-based checks driven by rigorous data analytics and artificial intelligence tools through which certain exporters are taken up for further verification.
The export consignments/shipments of concerned exporters will undergo a 100 % examination at the customs port.
To fasten the process of verification, the exporters must fill in information in Annexure ‘A’ and submit the same to their jurisdictional CGST authorities for their verification.
CGST officer must complete the verification in a period of 14 days.
The exporter may also escalate the matter to the Jurisdictional Principal Chief Commissioner/Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned.
The Jurisdictional Principal Chief Commissioner/Chief Commissioner of Central Tax should take appropriate action to get the verification completed within next 7 working days.
130/2019 31-12-2019 Reverse Charge Mechanism on renting of motor vehicles notified. RCM now applies to the corporate recipient for a motor car renting service provided by a non-corporate person, where the GST charged is at 5% with input tax credit only of input service in the same line of business.
129/2019 24-12-2019 Standard Operating Procedure to be followed in case of non-filers of returns. The following have been specified in the circular:
A system-generated reminder message is sent three days before the due date of GST returns.
All the non-filers of the GST returns will get a system-generated message a day after the due date.
GSTR-3A GST notice is issued five days after the due date, if the GST returns is still not filed.
Fifteen days later, the tax officer issues an assessment order demanding the tax liability to be paid, if the GST return is not filed.
Thirty days from the issuance of the order, if the taxpayer does not furnish GST return, recovery proceedings shall be initiated. If the taxpayer responds by filing a valid GST return, the assessment order is deemed to have been withdrawn.
128/2019 23-12-2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to taxpayers and other concerned persons. The following decisions were taken with respect to the use of DIN:
With effect from 24th December 2019 onwards, all email communications sent by the CBIC office to the taxpayers or other concerned persons will bear DIN of the proper officer.
DIN can be generated on the cbicddm.gov.in by the respective officers for every document issued to the taxpayer.
A committee has been constituted to standardise the formats of all the documents to bear the DIN that is pre-populated and shall be in use from 1st January 2020.
127/2019 04-12-2019 Seeks to withdraw the Circular No. 107/26/2019 dated 18.07.2019 from the beginning. Earlier, certain clarifications were given for issues related to supply of Information Technology enabled Services (ITeS services) under GST. The same has been withdrawn and will no longer be valid.
126/2019 22-11-2019 Clarification on scope of Job work under GST A clear demarcation between scope of the entries at item (id) and item (iv) under heading 9988 of Notification No. 11/2017 of the Central Tax Rate. The item (id) refers to services carried out on goods belonging to registered persons under GST. Whereas the item (iv) refers to the services carried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act.
125/2019 18-11-2019 Clarification about fully electronic refund process through FORM GST RFD-01 and single disbursement The entire process of refund claim has been shifted to online mode with RFD-01. The circular gives a detailed picture of the entire flow.
124/2019 18-11-2019 Clarification on optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019 Despite the option available not to file GSTR-9A (Composition dealers) and GSTR-9 (Annual aggregate turnover below Rs 2 crore) for FY 2017-18 and FY 2018-19, it has been clarified that such taxpayers who wish to file can do so only before the designated due dates. The GST portal shall not allow the filing thereafter.
123/2019 11-11-2019 Clarification on restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of the CGST Rules, 2017. The conditions and eligibility for the ITC that may be availed by the recipient as per the new sub-rule (4) to rule 36 of the CGST Rules, 2017 have been clarified.
122/2019 05-11-2019 Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons. The CBIC has implemented a system for the electronic generation of a Document Identification Number (DIN) to be mandatorily quoted on communication sent out to taxpayers and other persons, such as search authorizations, summons, arrest memos, inspection notices and letters issued during any enquiry.
121/2019 11-10-2019 Clarification related to supply of grant of alcoholic liquor license. The GST Council in its 37th meeting has recommended that the decision of the 26th GST Council meeting be implemented, by notifying services by way of grant of alcoholic liquor licence against consideration, by the State Government, as neither a supply of goods nor a supply of service, and GST would not be leviable.
120/2019 11-10-2019 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). The CBIC has clarified the effective date of the explanation that was inserted in notification no.11/2017 – CTR dated 28.06.2017.
119/2019 11-10-2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. The CBIC has released a clarification on whether the supply of securities under the Securities Lending Scheme, 1997, by the lender is taxable under GST.
118/2019 11-10-2019 Clarification regarding determination of place of supply in case of software/ design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. The circular clarifies the place of supply in relation to Electronics Semi-conductor and Design Manufacturing (ESDM) industries, where the supply of software/ design services by a supplier located in taxable territory is provided to a service recipient located in non-taxable territory, by using the sample hardware kits provided by the service recipient.
117/2019 11-10-2019 Clarification on the applicability of GST exemption to the DG Shipping approved maritime courses conducted by the Maritime Training Institutes of India. The circular clarifies that Maritime Institutes are educational institutions under GST Law and the courses conducted by them are exempt from levy of GST.
116/2019 11-10-2019 Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. There is no supply of service for a consideration when individual donors provide financial help in the form of a donation or gift, and the recipient institution displays their name or other similar acknowledgement. There is no obligation on part of recipient of the donation or gift to do anything when such name plate is displayed. Therefore, there is no GST liability on such consideration.
115/2019 11-10-2019 Clarification on issue of GST on Airport levies. Clarification on issues relating to GST on Airport levies such as Passenger Service Fee (PSF) and User Development Fee (UDF).
114/2019 11-10-2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. Support services relating to the exploration, mining or drilling of petroleum crude and natural gas have been classified, with necessary explanatory notes.
113/2019 11-10-2019 Clarification regarding GST rates & classification (goods). The classification of certain goods under GST such as leguminous vegetables, almond milk, mechanical sprayers, imported stores by the Indian Navy, goods imported under lease, parts for the manufacture of solar water heaters and systems and parts and accessories suitable for use solely or principally with a medical device, along with the applicable GST rates have been clarified.
112/2019 03-10-2019 Withdrawal of Circular No. 105/24/2019 dated 28.06.2019. Circular No. 105/24/2019 dated 28.06.2019 where certain clarifications had been given in relation to doubts related to the treatment of secondary or post-sales discounts under GST stands withdrawn.
111/2019 03-10-2019 Clarification on procedure to claim refund in FORM GST RFD-01 subsequent to a favourable order in appeal or any other forum. Clarification on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum, against rejection of a refund claim in FORM GST RFD-06.
110/2019 03-10-2019 Clarification on the eligibility to file a refund application in FORM GST RFD-01. Clarifications relating to filing of a refund application in FORM GST RFD-01 for a selected period, in cases where a taxpayer has already filed a Nil refund application.
109/2019 22-07-2019 Clarification on issues related to GST on monthly subscription/ contribution charged by a RWA from its members. Clarifications relating to a Resident Welfare Association (RWA) on registration, maintenance charges, availability of input tax credit, etc.
108/2019 18-07-2019 Seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion Clarifications on issues regarding procedure to be followed in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion such as certain definitions, documentation to be maintained, etc.
107/2019 18-07-2019 Seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). Clarifications on various doubts and definitions relating to the supply of Information Technology enabled Services (ITeS services).
106/2019 29-06-2019 Clarifications 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.
105/2019 28-06-2019 Clarifications on treatment of post-sales discount Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
104/2019 28-06-2019 Clarifications on GST refund application Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.
103/2019 28-06-2019 Clarifications on place of supply Clarification regarding determination of place of supply in certain cases.
102/2019 28-06-2019 Clarifications on GST applicability Clarification regarding applicability of GST on additional / penal interest.
101/2019 30-04-2019 Clarifications on GST exemption GST exemption on the upfront amount payable in instalments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
100/2019 30-04-2019 Clarifications on applicability of GST GST Applicability on Seed Certification Tags.
99/2019 23-04-2019 Clarifications on extension given for revocation of GST registration cancellation Seeks to 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.
98/2019 23-04-2019 Clarifications on ITC utilisation Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019 05-04-2019 Clarifications for service providers desirous of opting for composition scheme under notification 2/2019-CT(R) Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
96/2019 28-03-2019 Clarifications on ITC transfer Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019 28-03-2019 Clarifications on GST registration Seeks to clarify verification for grant of new registration.
94/2019 28-03-2019 Clarifications on GST refund Seeks to clarify certain refund related issues under GST.
93/2019 08-03-2019 Clarifications on PSLC Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019 Clarifications on treatment of sales promotion Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/2019 18-02-2019 Clarifications on Tax payment for certain supplies Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
90/2019 18-02-2019 Clarifications on situations of invoice issuing in case of inter-state supply Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019 18-02-2019 Clarifications on details to be mentioned as interstate supplies to unregistered persons Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
88/2019 01-02-2019 Amendment to earlier clarifications Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
87/2019 02-01-2019 Clarification regarding Central Goods and Services Tax (Amendment) Act, 2018- cenvat credit of service tax clarification to confirm allowability for transition of CENVAT credit under the existing law viz. Central Excise and Service Tax law, only in respect of “eligible duties” to include service tax.
86/2019 01-01-2019 Clarification regarding services by BC/BF to Banking company GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019 Clarification regarding services by educational institution Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019 01-01-2019 Clarification regarding services of printing pictures Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019 01-01-2019 Clarification regarding services by ADB and IFC Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019 01-01-2019 Clarification regarding services provided by IIM Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/2018 31-12-2018 Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System To clarify that “laterals of sprinklers” and “sprinklers irrigation system” is also covered by the HSN 8424 under Sl no 195B and taxed at 12% GST.
80/2018 31-12-2018 Clarification regarding GST rates & classification (goods) A detailed clarification is given for various items of goods that have been multiple trade concerns for quite some time.
79/2018 31-12-2018 Clarification on refund related issues A detailed clarification is given for cases of Physical submission of refund claims with jurisdictional proper officer
78/2018 31-12-2018 Clarification on export of services under GST A clarification is given for cases when exporter outsources portion of services contract to a vendor outside India.
77/2018 31-12-2018 Denial of composition option by tax authorities and effective date thereof It is clarified through the circular that the effective date of cancellation of registration under Composition scheme will depend on Form filed -CMP-04(Application for opting out of scheme) or CMP-06(Reply to show cause notice on why not to opt out).
76/2018 31-12-2018 Clarification of certain issues related to GST Certain specific issues related to various provisions such as TDS, TCS, Penalty and supply by Government has been clarified.
75/2018 27-12-2018 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named Seva Bhoj Yojna of the Ministry of Culture The procedure for reimbursement of central tax and the Central Governments share of integrated tax paid on purchase of certain raw food items for distributing free food to general public by charitable/religious institutions is detailed in the circular.
74/2018 05-11-2018 Circular clarifying collection of tax at source by Tea Board of India. Tea board of India is the e-commerce operator collecting TCS at the notified rate from
(a) sellers on net value of goods supplied and
(b) auctioneers on the net value of supply (i.e. brokerage). Further clarification is given for this.
73/2018 05-11-2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 In the context of del-credere agent, He will be classified as agent under para 3 of schedule I of CGST Act or not, depending on whether the invoice is issued by DCA himself or by the supplier. Further clarification is given regarding this.
72/2018 26-10-2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines Return of time expired goods to be treated as fresh supply and be done by issue of credit note- This law must be applied in the specific case of time expired drugs.
72/2018 26-10-2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines Return of time expired goods to be treated as fresh supply- This must be applied to the specific case of time expired drugs.
71/2018 26-10-2018 Clarifications of issues under GST related to casual taxable person and Input service distributor. Action to be taken when excess credit is distributed by ISD and the amount to be deposited as advance tax by casual taxable person is clarified.
71/2018 26-10-2018 Clarifications of issues under GST related to casual taxable person and Input service distributor. Action to be taken when excess credit is distributed by ISD and the amount to be deposited as advance tax by casual taxable person is clarified.
70/2018 26-10-2018 Clarification on GST refund issues Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger, GST refund in case of exporters receiving capital goods under EPCG has been clarified.
69/2018 26-10-2018 Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 A clarification is issued regarding the procedure to follow while applying in REG-16 for cancellation of GST registration by a taxpayer- cases when form can be used, time period and GSTR-10.
68/2018 05-10-2018 Notification issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 A clarification was issued stating that, the UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein, having being specified under section 55 of the CGST Act, 2017, are entitled to a refund of Compensation Cess payable on intra and inter-state supply of goods or services or both received by them.
67/2018 28-09-2018 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 – reg Guidelines for deductions and deposits of TDS by the DDO under GST have been modified. DDOs can now account TDS bunched together below the Head 8658.00.101-PAO where a suspense account has been opened.
66/2018 26-09-2018 GST on Residential programmes or camps meant for advancement of religion, spirituality, or yoga by religious and charitable trusts It is clarified that residential programmes or camps, where a fee is charged includes cost of lodging and boarding are exempt under GST, as long as the primary and predominant activity, objective of such programmes and camps are advancement of religion, spirituality, or yoga by religious and charitable trusts. If the charitable or religious trust merely provides accommodation or food service against consideration including donation, such activities will be taxable under GST.
65/2018 14-09-2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST For the process of deduction and deposit of TDS, the DDO can follow any of the following two options : i. Individual Bill-wise deduction and its deposit to the Government by DDO ii. Bunching of deductions and its deposit by DDO The DDO has to file GSTR -7 by 10th of next month and must generate TDS certificate through the GSTN portal in GSTR-7A.
64/2018 14-09-2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018 dated 13.04.2018 and 49/23/2018 dated 21.06.2018 – regarding It has been clarified that if a consignment of goods is accompanied with an invoice or any other specified document and an e-way bill then the proceedings may not be initiated in the following situations :
1. Spelling mistakes in the name of the consignor or the consignee but the GSTIN, whichever is applicable, is correct.
2. Error in the address of the consignee to the extent that the locality and other details of the consignee are correct.
3. Error in one or two digits of the document number mentioned in the e-way bill.
4. Error in one or two digits of the vehicle number.
5. Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct
6. Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill, a penalty of Rs. 1000 under IGST act will be levied in Form GST DRC -07 for every consignment which is incomplete or erroneous in above terms. Also, a record of all these consignments will have to be sent to the proper officer to his controlling officer on a weekly basis.
63/2018 14-09-2018 Clarification regarding processing of refund claims filed by UIN entitles The delay in the refund claims filed by the UIN entities i.e. Embassy/Mission/Consulate/UNO has been clarified. Refund processing officers can ask for the statement of invoices and hard copies of those in order to determine the eligibility for grant of refund in accordance with the reciprocity letter issued by MEA. Also, the following provisions are clarified : 1.UIN entities must submit the copy of the ‘Prior Permission letter’ and mention the same in the covering letter while applying for GST refund on purchase of vehicles to avoid delay in processing of refunds.
2. The eligibility of refund for the personnel and officials posted in the Embassy/Mission/Consulate shall be determined based on the principle of reciprocity.
3. A one-time waiver is hereby given from recording the UIN on the invoices issued by the suppliers pertaining to the refund claims filed for the quarters from April, 2018 to March, 2019, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer. 4. A monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. Also, a checklist for processing UIN refunds is provided.
62/2018 12-09-2018 Levy of GST on Priority Sector Lending Certificate-reg. GST will be levied on the Priority Sector Lending Certificates (PSLCs) for the period of 1st Jul 2017 to 27th May 2018 at the rate of 18%. This is will be paid by the seller bank on the forward charge basis.
61/2018 04-09-2018 E-way bill in case of storing of goods in the godown of a transporter. 1. Place of business now also includes a warehouse, a godown, or any other place where a taxable person stores in goods, supplies or receives goods or services or both.
2. In case, the goods have reached the transporter’s godown i.e. additional place of business then the transportation under the e-way bill will be deemed to be concluded. There will be no need of an extension of e-way bills validity.
3. The recipient will be required to maintain books of accounts in relation to the goods stored at the godown of the transporters.
60/2018 04-09-2018 Processing of refund applications filed by Canteen Stores Department (CSD). 1. It is clarified that CSD will apply for the refund with the central/ state authorities to whom CSD has been assigned. The payment of the sanctioned amount under central and state tax will be made by the central tax authority and state tax authorities respectively.
2. It is necessary to produce the refund order issued by the proper officer to the concerned authority within 7 days for the payment of the sanctioned amount.
59/2018 04-09-2018 Clarification on refund related issues. This circular clarifies all the provisions of GST law related to refund of taxes like submission of invoices of refund, system validations for refund processing etc.
58/2018 04-09-2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. It is clarified that the taxpayers will reverse the wrongly availed CENVAT credit under the existing law and inadmissible credit through table 4(B)(2) of GSTR 3B. Interest and penalty will be applicable thereof.
57/2018 04-09-2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act Clarifying the scope and ambit of agent-principal relationship under GST
56/2018 24-08-2018 Clarification on the removal of the restriction on refund of accumulated Input Tax Credit on fabrics 1. It is clarified that the restriction on refund of accumulated ITC on account of inverted duty structure will not be allowed on inputs. But there is no restriction on the refund of the ITC on input services and capital goods. It is only on the accumulated ITC on inputs.
2. The input tax credit on account of inverted duty structure lying in the balance after payment of GST for the month of July (on the purchases made on or before the 31st July, 2018) shall lapse.
3. Adding to it, the ITC on the zero-rated supplies will shall not lapse.
55/2018 10-08-2018 Taxability of services provided by Industrial Training Institutes (ITI). 1. Services provided by the private ITIs in respect of designated trades notified under apprenticeship act, 1961 are exempt. These services also include the conduct of examination against entrance fee and, admission to or conduct of the examination.
2. Services provided by the private ITIs in respect of other than designated trades are not exempt and are liable to GST.
3. Services provided by the government ITIs to individual trainees/ students are exempt. These services cover vocational training as well as the conduct of the examination.
54/2018 09-08-2018 Circular No. 54/28/2018 dated 09.08.2018 regarding classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% IGST.
53/2018 09-08-2018 Circular No. 53/27/2018 dated 09.08.2018 regarding clarification on the applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products GST will be payable by the oil refineries on the value of net quantity of petroleum gases retained for the manufacture of petrochemical and chemical products. Similarly in other cases of supply of goods, where feedstock is retained by the recipient and remaining residual material is returned back to the supplier, then the net quantity retained by the recipient will be liable to GST.
52/2018 09-08-2018 Circular No. 52/26/2018 dated 09.08.2018 regarding clarification on the applicability of GST rates on various goods and services. 1. Fortified toned milk attracts NIL rate of GST.
2. Refined beet and cane sugar attract 5 % of GST.
3. Treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder both attracts 5% GST.
4. Supply of safe drinking water for public purposes, if it is not supplied in a sealed container is exempt from GST.
5. Normal human plasma attracts 5 % GST whereas plasma products would attract 12% GST.
6. Wipes of various kinds attract 18% of GST. 7. Imitation zari thread or yarn is known as ‘Kasab’ attract 12% GST.
8. Supply of bus body will be taxed @ 28% and any job work services of bus body building will attract 18% of GST.
9. Disc Brake pad for automobiles will attract 28% of GST.
51/2018 31-07-2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) Services provided by PSPs to the state governments by way of transportation of patients against consideration in the form of the fee is exempt if: a. It is provided as a pure service, and b. It is provided as a composite supply of goods and services in which value of the goods does not exceed 25% of the value of composite supply.
50/2018 31-07-2018 Seeks to withdraw Circular No. 28/02/2018 dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
49/2018 06/21/2018 Seeks to modify Circular No. 41/15/2018 1. The hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required.
2. Only such goods or conveyances will be confiscated or detained where there will be violation of the GST laws.
48/2018 06/14/2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018 06-08-2018 Clarifications of certain issues under GST
46/2018 06-06-2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding 1. Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs) and other similar documents attract 12% GST.
2. The duty credit scrips attract Nil GST
45/2018 05/30/2018 Clarification on refund related issues 1. In case of a claim for refund of balance in the electronic cash ledger filed by an ISD or a composition taxpayer; and the claim for refund of balance in the electronic cash and/or credit ledger by a non-resident taxable person, the filing of the details in FORM GSTR-1 and the return in FORM GSTR-3B is not mandatory. The return in FORM GSTR-4 filed by a composition taxpayer, the details in FORM GSTR-6 filed by an ISD and the return in FORM GSTR-5 filed by a non-resident taxable person shall be sufficient for claiming the said refund.
2. In cases of export of services and supplies made to a Special Economic Zone developer or a Special Economic Zone unit, commencing from 01.07.2017 to 31.03.2018, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A. This is subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in FORM GSTR-3B.
3. Credit of input tax may be availed for making zero-rated supplies.
4. If capital goods are imported by availing the benefit of Notification No. 78/2017-Customs dated 13.10.2017 or 79/2017-Customs dated 13.10.2017 and the goods are manufactured and supplied to an Exporter, the restriction of not availing the benefit of the notifications does not apply to such inward supplies of an exporter.
44/2018 05-02-2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding. 1. Transfer of ‘tenancy rights will be considered as supply under GST and consideration for this will be taxable.
2. Renting of residential dwelling will still be exempt.
3. Services by outgoing tenant by way of surrendering the tenancy rights against consideration in form of tenancy premium is liable to GST
43/2018 04/13/2018 Clarifying the issues arising in the refund to UIN. 1. Filing of refund by UIN agencies on a quarterly basis will be in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. This will have to be manually filled in the printable version unless notified otherwise.
2. Recording of UIN on the invoice is a necessary condition 3. One time waiver and related guidelines in cases where UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July to September 2017, October to December 2017 and January to March 2018
42/2018 04/13/2018 Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit 1. If CENVAT credit is claimed wrongly or carried forward wrongly and no recovery is done so far under the existing law, the same shall be recovered as an arrear of tax under the CGST act.
2. Any dues in form of tax, interest, penalty, output duty or any amounts arising due to the revision of returns that are recoverable, if not recovered under the existing law shall be recovered as an arrear of tax under the CGST act.
3.Wrong transitional credit and interest, penalty, late fee connected to this shall be recovered from the balance in the electronic credit ledger or electronic cash ledger of the registered person.
4. From 1st of April, 2018, the return filing shall continue on www.aces.gov.in but the payment shall be made through the ICEGATE portal.
5. Where arrears have to be recovered from persons who are not registered under the CGST act, this shall be recovered in cash.
41/2018 04/13/2018 Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances. The government has notified the following forms regarding Inspection, Verification and Detention of goods in transit. Form Name Purpose GST MOV-01 Statement of owner, driver or person in charge of the vehicle GST MOV-02 Order for physical verification and inspection of goods, conveyance or documents GST MOV-03 Order for extension of time beyond 3 days for inspection GST MOV-04 Physical verification report GST MOV-05 Release order GST MOV-06 Order of detention GST MOV-07 Notice specifying tax and penalty amount GST MOV-08 Bond for provisional release of goods/ conveyance GST MOV-09 Order of demand of tax and penalty GST MOV-10 Notice for the confiscation of goods GST MOV-11 Order of confiscation of goods and conveyance and demand of tax, fine and penalty. Read more here.
40/2018 04-06-2018 Clarification on issues related to the furnishing of Bond/Letter of Undertaking for exports – Reg. 1. FORM GST RFD-11 (form for LUT) has to be filled by the registered person (exporters).
2. LUT shall be said to have been accepted as soon as an acknowledgement for the same is received.
3. The acknowledgment shall show the Application Reference Number (ARN). This is generated automatically online.
39/2018 04-03-2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. 1. Taxpayers who have faced IT related issues while filing returns on the GST portal are supposed to make an application with evidence to the field officers or the nodal officers.
2. When the taxpayer makes a genuine attempt to file any returns and cannot complete the filing due to an IT related problem, IT Grievance Redressal Committee has now got the right to approve and recommend the GSTN the steps to be taken to redress the problem and state the procedures to be followed.
3. For issues such as non-availability of internet connectivity or failure of power supply, this mechanism will not be available.
4. If due to the non-filing of returns because of the IT problem, fees and penalty arise, the GST Council with the recommendation of the IT-Grievance Redressal Committee may waive it off. 5. Taxpayers who could not file their TRAN-1 on or before 27.12.2017 due to IT-glitch, can now complete TRAN-1 filing by 30th April 2018. (The time limit in general for non-effected taxpayers is not extended.) The amount of credit cannot be modified now. 5. For the above taxpayers, GSTR 3B must be filled by 31st May 2018.
38/2018 03/26/2018 Clarifications on issues related to Job Work 1. When goods are sent
(i) by the principal to the job worker,
(ii) from one job worker to another job worker; and
(iii) from the job worker back to the principal., the principal is required to file FORM GST ITC-04 every quarter with the movement details. This form shall be filled by the 25th day of the month immediately after the quarter.
2. FORM GST ITC-04 is the intimation under the CGST act.
3. Job worker is liable to pay GST on the supply of job work services. If he is not registered, RCM will apply.
4. Any amount that the supplier has to pay in relation to the supply but which has been incurred by the job worker will form part of the valuation for that particular supply.
5. A registered Job Worker is eligible to avail ITC on inputs, etc. used by him in supplying the job work services.
37/2018 03/15/2018 Clarifications on exports related refund issues 1. No refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails any drawback in respect of the central tax.
2. A rectification of details of an invoice / shipping bill / bill of export in Table 6A or Table 6B of FORM GSTR-1, can be done in Table 9 of FORM GSTR-1.
3. when a fresh refund application has to be made, it will have to be made in FORM GST RFD-01A.
4. Refund claims can be made for successive months or quarters. However, clubbing refund for different financial years is not possible.
5. When exports are made at concessional rates, the exporter can take credit of the tax @ 0.05% / 0.1% paid by him
36/2018 03/13/2018 Processing of refund application for UIN entities 1. Eligible persons can apply for the grant of the Unique Identification number (UIN) electronically by filling FORM GST REG-13. Multiple UIN is possible.
2. These entities are required to file details of inward supplies in FORM GSTR-11.
3. These entities can apply for refund on the quarterly basis in FORM RFD-10.
35/2018 03-05-2018 Clarification regarding taxable services provided by the member of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV It is clarified that an unincorporated association or a body of persons, and a member are distinct persons. Thus, GST will be applicable on services provided by the member of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV.
34/2018 03-01-2018 Clarification regarding GST in respect of certain services. 1. Bus body building activity is a composite supply and the classification of it as goods or service will depend on what is the principal activity.
2. Retreading of tyres, being a composite supply, will be the supply of service. However, where the old tyres belong to the supplier of rethreaded tyres, it will be the supply of goods.
3. Priority Sector Lending Certificates re taxable as goods at the GST rate of 18%. ITC to the bank buying the certificates will be available.
4. Only transmission or distribution of electricity by an electricity transmission or distribution utility is exempt from GST. Any connected services will be taxable.
5. Guarantee commission is taxable. (For guarantee provided by Government to business entities)
33/2018 02/23/2018 Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.. 1. In cases where show cause notice has been issued in relation to CENVAT credit/blocked credit and such credit is not available as per an order, this credit cannot be utilized by a registered taxable person to pay tax.
2. If this credit is utilized it shall be recovered from the taxpayer, with interest and penalty.
3. If this credit is more than Rs. 10 Lakhs the taxpayers should submit an undertaking to the jurisdictional officer of the Central Government that such credit will not be utilized or has not been availed as transitional credit so far.
31/2018 02-12-2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. 1. Hostel accommodation services do not fall within the ambit of charitable activities and hence are taxable. (If the declared tariff is less than Rs. 1000/-day, it is exempt.
2.Any fee/penalty paid by in the Consumer Disputes Redressal Commissions will not attract GST.
3. Elephant/ camel joy rides are not transportation services and will attract GST @ 18% with threshold exemption being available to small service providers.
4. Any Leasing or rental services, with or without the operator, will be taxed at 28%.
5. Services provided by senior doctors/ consultants/ technicians hired by the hospitals, whether they are employees or not, is exempt.
6. The entire amount charged by hospitals, including food from the patients is exempt. However, food provided not as apart of treatment, to relatives, visitors etc will be taxable.
7. Cost of exploration, development, production royalty charged for providing petroleum to GOI is not consideration for service and is not taxable.
31/2018 02-09-2018 Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. 1. Superintendents of Central Tax can issue show cause notices and orders.
2. All officers up to the rank of Additional/Joint Commissioner of Central Tax are to be considered as the proper officer for issuance of show cause notices and orders. 3. Monetary limits to issue notices and orders are notified.
30/2018 01/25/2018 GST dated 25.01.2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. Goods supplied as per this list to railways will be taxed at 5% GST with no refund of unutilized input tax credit. Other goods will attract the general GST rate even if supplied to the railways.
29/2018 01/25/2018 GST dated 25.01.2018 seeks to clarify the applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para-Cresol. GST will be payable by the refinery on the value of the net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol.
29/2018 01-08-2018 Clarifications regarding GST on College Hostel Mess Fees Services provided by an educational institution by themselves or through others in connection to supply of food or drink in a mess or canteen to its students or staff will be taxable at 5% without Input Tax Credit.
28/2018 01-04-2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. 1. In cases of accommodation services, GST will be payable on the actual amount charged and not on declared/published tariff. Thie highest declared/published tariff is used only to determine the GST rate. The declared/published tariff does not include taxes.
2. Room rent in hospitals is exempt.
3. Services by way of admission to entertainment events or access to amusement facilities including the exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go-rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like and gambling will be taxed at 14 %.
4. In case of betting GST would be on the entire bet value (Total bets).
5. When accommodation services are provided by hotels, inns guest houses or other commercial places meant for residential or lodging purposes through E-Commerce operators, registration under GST is not required if their turnover per annum is below Rs. 20 lakhs (Rs. 10 lakhs in special category states).
6. The supply of books shall be treated as the supply of goods when such books are sold by the supplier has his own right to them. 7. Legal services including representational services provided by an advocate including a senior advocate to a business entity will attract GST. RCM will be applicable here. (Business entity has to pay the tax)
27/2018 04.01.2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. GST rate would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged from the customer. etc
26/2017 29-Dec-2017  

Filing of returns under GST.

 

Last Date to file GSTR-3B, GSTR-1, GSTR-4.
25/2017 21-Dec-2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

 

Form ARA-01 need to be filed for Advance Ruling and manner of filling is prescribed.
24/2017 21-Dec-2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. That Form RFD-01A shall be filed on monthly basis or quarterly basis as the case may be along with various statements prescribed u/r 89(5).
23/2017 21-Dec-2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.

 

The buyer is also required to disclose such warehouse as his additional place of

business if he wants to store the goods purchased through auction in such warehouses

22/2017 21-Dec-2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.

 

Supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for

exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply

 

21/2017 22-Nov-2017 GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

 

cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated ‘neither as a supply of goods or supply of service,’ and consequently no IGST would be applicable on such movements.
20/2017 22-Nov-2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.

 

As terracotta is clay based, terracotta idols will be eligible for Nil rate under Sl. No.135A
19/2017 20-Nov-2017 Clarification on taxability of custom milling of paddy.

 

1. That the milling of paddy into rice is not eligible for exemption under S. No 55 of Notification 12/2017

2. GST rate on services by way of job work in relation to all food and food products falling under Chapters1 to 22has been reduced from 18% to5% vide notification No. 31/2017-CT(R)

3. milling of paddy into rice on job work basis, is liable to GST at the rate of 5%, on the processing charges (and not on the entire value of rice)

18/2017 16-Nov-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. A manufacturer of such fabrics will be eligible for refund of unutilized input tax credit of GST paid on inputs [other than the input tax credit of GST paid on capital goods] in respect of fabrics manufactured and exported by him.
17/2017 15-Nov-2017 Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

 

Application of such refund shall be in RFD-01A or RFD 01 as the case may be, within stipulated time.

RFD-02 : Acknowledgement

RFD-03 : Deficiency Memo

RFD-04 : Provisional Refund Order

RFD-05 : Payment Advice and so on

16/2017 15-Nov-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

 

GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil.
15 /2017 06-Nov-2017 Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively.

 

the details in FORM GSTR-1A shall be made available to the supplier from the 1st of December to the 6th of December, 2017 for the month of July 2017.
14/2017 06-Nov-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.

 

Complete Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.

 

13/2017 27-Oct-2017 Clarification of classification of cut pieces of fabric under GST.

 

Fabrics are classifiable under chapters 50 to 55 of the First Schedule to the Customs Tariff Act, 1975 on the basis of their constituent materials and attract a uniform GST rate of 5% with no refund of the unutilized input tax credit.
12/2017 26-Oct-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

 

GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). Though, refinery would be liable to pay GST on such returned quantity of SKO, when the same is supplied by it to any other person.
11/2017 20-Oct-2017 Clarification on taxability of printing contracts.

 

In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply]is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

 

10/2017 18-Oct-2017 Clarification on movement of goods on approval basis.

 

where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017.
9/2017 18-Oct-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner.

 

the applicant shall be at liberty to choose either the Centre or the State as the enrolling authority. The choice will have to be specified by the applicant in Item 1 of Part B of FORM GST PCT-1
8/2017 04-Oct-2017 Clarification on issues related to furnishing of Bond/LUT for exports. Circular No. 2/2/2017 –GST dated 5thJuly, 2017, Circular No. 4/4/2017 –GST dated 7thJuly, 2017 and Circular No. 5/5/2017 –GST dated 11thAugust, 2017are hereby rescindedexcept as respects things already done or omitted to be done.
7/2017 01-Sep-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding. Certain system based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding.
06/2017 27-Aug-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.

 

tax on lottery should be paid accordingly at prescribed rates, 12% or 28%, as the case may be.
5/2017 11-Aug-2017 Circular on Bond/LUT in case of exports without payment of integrated tax.

 

Applicability of circulars on Bond/LUTs.
4/2017 07-Jul-2017 Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg.

 

Applicability of circulars on Bond/LUTs
3/2017 05-Jul-2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

 

Functions of all officers rank wise and Rule wise or Section wise.
2/2017 04-Jul-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.

 

Applicability of circulars on Bond/LUTs
1/2017 26-Jun-2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. Functions of Assistant/Deputy Commissioners & Superintendent of CGST.

Integrated Tax Circulars

Circular Number Date Subject Description
04/2019 02/01/2019 Amendment of earlier circular due to the 2st Feb 2019 amendment of IGST Act Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
3/2018 05/25/2018 Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg. 1. Clarified that the supply of goods imported into the territory of India, until they cross the customs borders of India, is treated as inter-State trade or commerce.
2. In case of supply of the warehoused goods, the point of the levy would be the point at which the duty is collected as per customs act. The duty is paid at the time of clearance of such goods.
3. Integrated tax on warehoused imported goods at the time of clearance for home consumption would be either the transaction value or the value at the time of filing the into-bond bill of entry – Whichever is higher. The supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse. This Circular would be applicable for the supply of warehoused goods, while being deposited in a customs bonded warehouse, on or after the 1st of April, 2018.

Conclusion:

In conclusion, the journey of the Goods and Services Tax in India has been marked by continuous evolution and adaptation. GST notifications have played a pivotal role in providing clarity, addressing challenges, and keeping the tax system in sync with the changing economic landscape. This compilation of GST notifications from July 1, 2017, to September 15, 2023, serves as a valuable resource for businesses, tax professionals, and policymakers. It highlights the pivotal moments, amendments, and milestones that have shaped the GST landscape, ensuring its smooth and efficient operation in India. Understanding these notifications is crucial for anyone navigating the complexities of the GST regime.

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I am an Elected Executive Member of Delhi Sales Tax Bar Association, Fellow Member of Institute of Chartered Accountants of India, Law Graduate, Certified Independent Director (MCA), Certified Concurrent Auditor (ICAI), Former Co-opted Member of committee for accounting standards of local bodies(IC View Full Profile

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5 Comments

  1. Vijay says:

    If I download it using “Download PDF” tool found at the top of the page, last column of the table is not fully visible in the downloaded PDF file. Could you please correct this issue.

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