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Circular


Tax Type Category Subject Publish Date Notification No. Download PDF
GST CGST.Circular Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 20 September, 2021 161/17/2021-GST Click here to Download
GST CGST.Circular Clarification in respect of certain GST related issues 20 September, 2021 160/16/2021-GST Click here to Download
GST CGST.Circular Clarification on doubts related to scope of ?Intermediary? 20 September, 2021 159/15/2021-GST Click here to Download
GST CGST.Circular Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 06 September, 2021 158/14/2021-GST Click here to Download
GST CGST.Circular Clarification regarding extension of limitation under GST Law in terms of Hon?ble Supreme Court?s Order dated 27.04.2021. 20 July, 2021 157/13/2021-GST Click here to Download
GST CGST.Circular 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. 21 June, 2021 156/12/2021-GST Click here to Download
GST CGST.Circular Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System 17 June, 2021 155/05/2021-GST Click here to Download
GST CGST.Circular GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them 17 June, 2021 154/05/2021-GST Click here to Download
GST CGST.Circular GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS 17 June, 2021 153/05/2021-GST Click here to Download
GST CGST.Circular 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 17 June, 2021 152/05/2021-GST Click here to Download
GST CGST.Circular Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) 17 June, 2021 151/05/2021-GST Click here to Download
GST CGST.Circular Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). 17 June, 2021 150/05/2021-GST Click here to Download
GST CGST.Circular Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. 17 June, 2021 149/05/2021-GST Click here to Download
GST CGST.Circular Seeks to prescribe Standard Operating Procedure (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. 18 May, 2021 148/04/2021-GST Click here to Download
GST CGST.Circular seeks to clarify certain refund related issues 12 March, 2021 147/02/2021-GST Click here to Download
GST CGST.Circular 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. 23 February, 2021 146/02/2021-GST Click here to Download
GST CGST.Circular Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. 11 February, 2021 145/01/2021-GST Click here to Download
GST CGST.Circular Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 15 December, 2020 144/14/2020-GST Click here to Download
GST CGST.Circular provisions relating to Quarterly Return Monthly Payment Scheme 10 November, 2020 143/13/2020 Click here to Download
GST CGST.Circular 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 09 October, 2020 142/12/2020 Click here to Download
GST CGST.Circular Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 10 June, 2020 141/11/2020 Click here to Download
GST CGST.Circular Clarification in respect of levy of GST on Director?s Remuneration. 10 June, 2020 140/10/2020 Click here to Download
GST CGST.Circular Clarification on Refund Related Issues. 10 June, 2020 139/09/2020 Click here to Download
GST CGST.Circular Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. 06 May, 2020 138/08/2020 Click here to Download
GST CGST.Circular Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg 13 April, 2020 137/07/2020 Click here to Download
GST CGST.Circular 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) - Reg 03 April, 2020 136/06/2020 Click here to Download
GST CGST.Circular Circular on Clarification on refund related issues - Reg 31 March, 2020 135/05/2020 Click here to Download
GST CGST.Circular Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 23 March, 2020 134/04/2020 Click here to Download
GST CGST.Circular Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules 23 March, 2020 133/03/2020 Click here to Download
GST CGST.Circular To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. 18 March, 2020 132/2/2020 Click here to Download
GST CGST.Circular Standard Operating Procedure (SOP) to be followed by exporters -reg. 23 January, 2020 131/1/2020 Click here to Download
GST CGST.Circular RCM on renting of motor vehicles. 31 December, 2019 130/2019 Click here to Download
GST CGST.Circular Standard Operating Procedure to be followed in case of non-filers of returns ? reg. 24 December, 2019 129/2019 Click here to Download
GST CGST.Circular Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. 23 December, 2019 128/2019 Click here to Download
GST CGST.Circular Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. 23 December, 2019 128/2019 Click here to Download
GST CGST.Circular seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. 04 December, 2019 127/2019 Click here to Download
GST CGST.Circular Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. 22 November, 2019 126/2019 Click here to Download
GST CGST.Circular Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. 18 November, 2019 125/2019 Click here to Download
GST CGST.Circular Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. 18 November, 2019 124/2019 Click here to Download
GST CGST.Circular Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. 11 November, 2019 123/2019 Click here to Download
GST CGST.Circular Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. 05 November, 2019 122/2019 Click here to Download
GST CGST.Circular Clarification related to supply of grant of alcoholic liquor license. 11 October, 2019 121/2019 Click here to Download
GST CGST.Circular Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). 11 October, 2019 120/2019 Click here to Download
GST CGST.Circular Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. 11 October, 2019 119/2019 Click here to Download
GST CGST.Circular Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. 11 October, 2019 118/2019 Click here to Download
GST CGST.Circular Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. 11 October, 2019 117/2019 Click here to Download
GST CGST.Circular 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. 11 October, 2019 116/2019 Click here to Download
GST CGST.Circular Clarification on issue of GST on Airport levies. 11 October, 2019 115/2019 Click here to Download
GST CGST.Circular Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. 11 October, 2019 114/2019 Click here to Download
GST CGST.Circular Clarification regarding GST rates & classification (goods) Circular?reg. 11 October, 2019 113/2019 Click here to Download
GST CGST.Circular Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. 03 October, 2019 112/2019 Click here to Download
GST CGST.Circular Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. 03 October, 2019 111/2019 Click here to Download
GST CGST.Circular Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. 03 October, 2019 110/2019 Click here to Download
GST CGST.Circular Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. 22 July, 2019 109/2019 Click here to Download
GST CGST.Circular which 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. 18 July, 2019 108/2019 Click here to Download
GST CGST.Circular which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). 18 July, 2019 107/2019 Click here to Download
GST CGST.Circular 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 - reg. 29 June, 2019 106/2019 Click here to Download
GST CGST.Circular Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. 28 June, 2019 105/2019 Click here to Download
GST CGST.Circular Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal ? reg. 28 June, 2019 104/2019 Click here to Download
GST CGST.Circular Clarification regarding determination of place of supply in certain cases ? reg. 28 June, 2019 103/2019 Click here to Download
GST CGST.Circular Clarification regarding applicability of GST on additional / penal interest ? reg. 28 June, 2019 102/2019 Click here to Download
GST CGST.Circular GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. 30 April, 2019 101/2019 Click here to Download
GST CGST.Circular GST Applicability on Seed Certification Tags. 30 April, 2019 100/2019 Click here to Download
GST CGST.Circular 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. 23 April, 2019 99/2019 Click here to Download
GST CGST.Circular Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. 23 April, 2019 98/2019 Click here to Download
GST CGST.Circular Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. 05 April, 2019 97/2019 Click here to Download
GST CGST.Circular Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. 28 March, 2019 96/2019 Click here to Download
GST CGST.Circular Seeks to clarify verification for grant of new registration. 28 March, 2019 95/2019 Click here to Download
GST CGST.Circular Seeks to clarify certain refund related issues under GST. 28 March, 2019 94/2019 Click here to Download
GST CGST.Circular Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) ? regarding 08 March, 2019 93/2019 Click here to Download
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