Circulars- Central Tax’s Popular Posts

Circulars- Central Tax

GST on printing contracts of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc.

Circular No. 11/11/2017-GST (20/10/2017)

Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the ...

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GST: Clarification on movement of goods on approval basis

Circular No. 10/10/2017-GST (18/10/2017)

Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis- Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of regi...

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Officer authorized for enrolling or rejecting application for GST Practitioner

Circular No 9/9/2017- GST (18/10/2017)

CBEC hereby specifies the Assistant Commissioner/Deputy Commissioner, having jurisdiction over the place declared as address in the application for enrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 submitted in terms of sub-section (1) of section 48 of the Central Goods and Services Tax Act, 2017 read with sub-rule (2) of ...

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Correction of details furnished in GSTR-3B & Reco of Form GSTR 1, 2, 3

Circular No. 7/7/2017-GST (01/09/2017)

In case the registered person intends to amend any details furnished in FORM GSTR-3B, it maybe done in the FORM GSTR-1 or FORM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly rep...

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Classification and GST rate on lottery

Circular No.06/06/2017-CGST (27/08/2017)

Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to CGST/IGST/UTGST/SGST. However, entries in the respective notifications mention classification for lottery as...

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CBEC clarifies on furnishing of Bond/Letter of Undertaking for Export

Circular No. 5/5/2017 - GST (11/08/2017)

Notification No. 16/2017 – Central Tax dated 7th July, 2017 specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. In the extant Central Excise provisions, LUTs were limited to manufacturer exporters only....

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Bond/ Letter of Undertaking for exports without IGST payment- Reg.

Circular No. 4/4/2017-GST (07/07/2017)

As per rule 96A of the Central Goods and Services Tax Rules, 2017 ( The CGST Rules), any registered person exporting goods or services without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11....

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Proper officer relating to provisions other than Registration and Composition under CGST Act, 2017–Reg.

Circular No. 3/3/2017 - GST (05/07/2017)

CBEC hereby assigns the officers mentioned in Column (2) of the Table below, functions as proper officers in relation to the various sections of Central Goods and Services Tax Act, 2017 or rules made there under given in corresponding entry in Column (3) of said Table:-...

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GST: Reg. Furnishing of Bond/ Letter of Undertaking for Exports

Circular No. 2/2/2017-GST (04/07/2017)

On the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (, because of which exports are being held up....

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Proper officer for Registration & Composition levy under CGST Act, 2017

Circular No. 1/1/2017 (26/06/2017)

Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under –Reg....

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