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Circular


Tax Type Category Subject Publish Date Notification No. Download PDF
GST CGST.Circular Circular clarifying various doubts related to treatment of sales promotion scheme under GST 07 March, 2019 92/2019 Click here to Download
GST CGST.Circular 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. 18 February, 2019 91/2019 Click here to Download
GST CGST.Circular Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. 18 February, 2019 90/2019 Click here to Download
GST CGST.Circular 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. 18 February, 2019 89/2019 Click here to Download
GST CGST.Circular 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). 01 February, 2019 88/2019 Click here to Download
GST IGST-Circular 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). 01 February, 2019 04/01/2019-GST Click here to Download
GST CGST.Circular Clarification regarding section 140(1) 02 January, 2019 87/2019 Click here to Download
GST CGST.Circular GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. 01 January, 2019 86/2019 Click here to Download
GST CGST.Circular Clarification on GST rate applicable on supply of food and beverage services by educational institution. 01 January, 2019 85/2019 Click here to Download
GST CGST.Circular Clarification on issue of classification of service of printing of pictures covered under 998386. 01 January, 2019 84/2019 Click here to Download
GST CGST.Circular Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). 01 January, 2019 83/2019 Click here to Download
GST CGST.Circular Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). 01 January, 2019 82/2019 Click here to Download
GST CGST.Circular seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. 31 December, 2018 81/2018 Click here to Download
GST CGST.Circular Clarification regarding GST rates & classification (goods) 31 December, 2018 80/2018 Click here to Download
GST CGST.Circular Clarification on refund related issues 31 December, 2018 79/2018 Click here to Download
GST CGST.Circular Clarification on export of services under GST 31 December, 2018 78/2018 Click here to Download
GST CGST.Circular Denial of composition option by tax authorities and effective date thereof 31 December, 2018 77/2018 Click here to Download
GST CGST.Circular Clarification on certain issues 1- (sale by government departments to unregistered person; 2 - leviability of penalty under section 73(11) of the CGST Act; 3- rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; 4 - applicability of TDS notification No. 50/2018-Central Tax; 5 - valuation methodology in case of TCS under Income Tax Act and 6 - definition of owner of goods) related to GST 31 December, 2018 76/2018 Click here to Download
GST CGST.Circular Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ?Seva Bhoj Yojna? of the Ministry of Culture 27 December, 2018 75/2018 Click here to Download
GST CGST.Circular Circular clarifying collection of tax at source by Tea Board of India. 05 November, 2018 74/2018 Click here to Download
GST CGST.Circular Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. 05 November, 2018 73/2018 Click here to Download
GST CGST.Circular Circular to clarify the procedure in respect of return of time expired drugs or medicines 26 October, 2018 72/2018 Click here to Download
GST CGST.Circular Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor 26 October, 2018 71/2018 Click here to Download
GST CGST.Circular Clarification on certain issues related to refund 26 October, 2018 70/2018 Click here to Download
GST CGST.Circular Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 26 October, 2018 69/2018 Click here to Download
GST CGST.Circular Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 05 October, 2018 68/2018 Click here to Download
GST CGST.Circular Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg 28 September, 2018 67/2018 Click here to Download
GST CGST.Circular GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts 26 September, 2018 66/2018 Click here to Download
GST CGST.Circular Guidelines for Deductions and Deposits of TDS by the DDO under GST 14 September, 2018 65/2018 Click here to Download
GST CGST.Circular 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-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding 14 September, 2018 64/2018 Click here to Download
GST CGST.Circular Clarification regarding processing of refund claims filed by UIN entitles 14 September, 2018 63/2018 Click here to Download
GST CGST.Circular Levy of GST on Priority Sector Lending Certificate-reg. 12 September, 2018 62/2018 Click here to Download
GST CGST.Circular E-way bill in case of storing of goods in godown of transporter. 04 September, 2018 61/2018 Click here to Download
GST CGST.Circular Processing of refund applications filed by Canteen Stores Department (CSD). 04 September, 2018 60/2018 Click here to Download
GST CGST.Circular Clarification on refund related issues. 04 September, 2018 59/2018 Click here to Download
GST CGST.Circular Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. 04 September, 2018 58/2018 Click here to Download
GST CGST.Circular Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. 04 September, 2018 57/2018 Click here to Download
GST CGST.Circular Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics 24 August, 2018 56/2018 Click here to Download
GST CGST.Circular Taxability of services provided by Industrial Training Institutes (ITI) . 10 August, 2018 55/2018 Click here to Download
GST CGST.Circular Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. 09 August, 2018 54/2018 Click here to Download
GST CGST.Circular Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products 09 August, 2018 53/2018 Click here to Download
GST CGST.Circular Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. 09 August, 2018 52/2018 Click here to Download
GST CGST.Circular Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) 31 July, 2018 51/2018 Click here to Download
GST CGST.Circular Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018?CT dated 31.03.2018 ? reg. 31 July, 2018 50/2018 Click here to Download
GST CGST.Circular Seeks to modify Circular No. 41/15/2018-GST 21 June, 2018 49/2018 Click here to Download
GST CGST.Circular Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers 14 June, 2018 48/2018 Click here to Download
GST CGST.Circular Clarifications of certain issues under GST 08 June, 2018 47/2018 Click here to Download
GST CGST.Circular Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding 06 June, 2018 46/2018 Click here to Download
GST CGST.Circular Clarification on refund related issues 30 May, 2018 45/2018 Click here to Download
GST IGST-Circular Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg. 25 May, 2018 3/1/2018-IGST Click here to Download
GST CGST.Circular ?taxability of ?tenancy rights? under GST (?pagadi system?) 02 May, 2018 44/2018 Click here to Download
GST CGST.Circular clarifying the issues arising in refund to UIN. 13 April, 2018 43/2018 Click here to Download
GST CGST.Circular clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. 13 April, 2018 42/2018 Click here to Download
GST CGST.Circular clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. 13 April, 2018 41/2018 Click here to Download
GST CGST.Circular Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports ? Reg. 06 April, 2018 40/2018 Click here to Download
GST CGST.Circular Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. 03 April, 2018 39/2018 Click here to Download
GST CGST.Circular Clarifications on issues related to Job Work 26 March, 2018 38/2018 Click here to Download
GST CGST.Circular Clarifications on exports related refund issues 15 March, 2018 37/2018 Click here to Download
GST CGST.Circular Processing of refund application for UIN entities 13 March, 2018 36/2018 Click here to Download
GST CGST.Circular 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 05 March, 2018 35/2018 Click here to Download
GST CGST.Circular Clarification regarding GST in respect of certain services. 01 March, 2018 34/2018 Click here to Download
GST CGST.Circular 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.. 23 February, 2018 33/2018 Click here to Download
GST CGST.Circular Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. 12 February, 2018 32/2018 Click here to Download
GST CGST.Circular 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. 09 February, 2018 31/2018 Click here to Download
GST CGST.Circular GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . 25 January, 2018 30/2018 Click here to Download
GST CGST.Circular GST dated 25.01.2018 seeks to clarify 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. 25 January, 2018 29/2018 Click here to Download
GST CGST.Circular Clarifications regarding GST on College Hostel Mess Fees 08 January, 2018 28/2018 Click here to Download
GST CGST.Circular Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. 04 January, 2018 27/2017 Click here to Download
GST CGST.Circular Filing of returns under GST 29 December, 2017 26/2017 Click here to Download
GST CGST.Circular Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling 21 December, 2017 25/2017 Click here to Download
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