GST - Goods and Services Tax

Govt. Opium Factory, Ghazipur
 
GST
 
Migration to GST
 
Migration to GST
 
Creative designed Migration to GST
 

Circulars/Orders

Circular No. English Hindi Date of issue File No. Subject
74/2018 View(353 KB) - 05-11-2018 Circular No. 74/48/2018-GST Circular clarifying collection of tax at source by Tea Board of India.
73/2018 View(278 KB) - 05-11-2018 Circular No. 73/47/2018-GST Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
72/2018 View(266 KB) - 26-10-2018 F. No. 349/94/2018-GST Circular to clarify the procedure in respect of return of time expired drugs or medicines
71/2018 View(266 KB) - 26-10-2018 F. No. 20/16/04/2018-GST Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
70/2018 View(342 KB) - 26-10-2018 F. No. 20/16/04/2018-GST Clarification on certain issues related to refund
69/2018 View(342 KB) - 26-10-2018 F. No. 20/16/04/2018-GST Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/2018 View(287 KB) - 05-10-2018 F. No. 354/360/2018-TRU Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/2018 View(85 KB) - 28-09-2018 F.No.S.31011/11/2018-ST-I-DoR 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
66/2018 View(343 KB) - 26-09-2018 F. No. 354/314/2017-TRU GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/2018 View(189 KB) - 14-09-2018 F.No.S.31011/11/2018-ST-I-DoR Guidelines for Deductions and Deposits of TDS by the DDO under GST
64/2018 View(189 KB) - 14-09-2018 CBEC/20/16/03/2017-GST 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
63/2018 View(162 KB) - 14-09-2018 F. No. 349/48/2017-GST Clarification regarding processing of refund claims filed by UIN entitles
62/2018 View(124 KB) - 12-09-2018 F. No. 354/124/2018-TRU Levy of GST on Priority Sector Lending Certificate-reg.
61/2018 View(124 KB) - 04-09-2018 CBEC-20/13/01/2018-GST E-way bill in case of storing of goods in godown of transporter.
60/2018 View(94 KB) - 04-09-2018 CBEC-20/16/10/2018-GST (CBEC) Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018 View(225 KB) - 04-09-2018 F. No. 349/21/2016-GST Clarification on refund related issues.
58/2018 View(152 KB) - 04-09-2018 CBEC-20/16/4/2018-GST Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018 View(456 KB) Corrigendum - 04-09-2018 CBEC-20/16/4/2018-GST Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/2018 View(2216 KB) देखें(2590 KB) 24-08-2018 F.No.354/290/2018-TRU Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
55/2018 View(119 KB) - 10-08-2018 F. No. 354/159/2018- TRU Taxability of services provided by Industrial Training Institutes (ITI) .
54/2018 View(119 KB) देखें(170 KB) 09-08-2018 F.No.354/255/2018-TRU (Part-2) 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.
53/2018 View(248 KB) देखें(34 KB) 09-08-2018 F.No.354/255/2018-TRU (Part-2) 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
52/2018 View(524 KB) देखें(250 KB) 09-08-2018 F.No.354/255/2018-TRU (Part-2) Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
51/2018 View(2015 KB) - 31-07-2018 F. No. 354/220/2018 - TRU Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/2018 View(241 KB) - 31-07-2018 F. No. 354/03/2018-TRU 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.
49/2018 View(345 KB) - 21-06-2018 F. No. CBEC/20/16/03/2017-GST Seeks to modify Circular No. 41/15/2018-GST
48/2018 View(355 KB) - 14-06-2018 F.No. CBEC/20/16/03/2017-GST Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018 View(163 KB) - 08-06-2018 F.No. CBEC- 20/16/03/2017-GST Clarifications of certain issues under GST
46/2018 View(83 KB) देखें(48 KB) 06-06-2018 F.No. 354/149/2017–TRU Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
45/2018 View(155 KB) - 30-05-2018 F.No. /20/16/4/2018-GST Clarification on refund related issues
44/2018 View(265 KB) - 02-05-2018 F.No. 341/28/2017-TRU Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018 View(80 KB) - 13-04-2018 F. No. 349/48/2017-GST clarifying the issues arising in refund to UIN.
42/2018 View(276 KB) - 13-04-2018 CBEC-20/16/03/2017-GST clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/2018 View(658 KB) - 13-04-2018 CBEC-20/16/03/2017-GST clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
40/2018 View(131 KB) - 06-04-2018 F. No. 349/82/2017-GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018 View(262 KB) - 03-04-2018 F. No. 267/7/2018-CX.8 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/2018 View(404 KB) - 26-03-2018 F. No. 20/16/03/2017-GST Clarifications on issues related to Job Work
37/2018 View(391 KB) - 15-03-2018 F. No. 349/47/2017-GST Clarifications on exports related refund issues
36/2018 View(318 KB) - 13-03-2018 F. No. 349/48/2017-GST Processing of refund application for UIN entities
35/2018 View(350 KB) - 05-03-2018 F. No. B-1/20/2016-TRU 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
34/2018 View(96KB) - 01-03-2018 F. No. 354/17/2018-TRU Clarification regarding GST in respect of certain services.
33/2018 View(255KB) - 23-02-2018 F. No. 267/67/2017-CX.8 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..
32/2018 View(281KB) - 12-02-2018 F. No. 354/17/2018-TRU Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018 View(97KB) - 09-02-2018 F. No. 349/75/2017-GST 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.
30/2018 View(286KB) देखें(704 KB) 25-01-2018 F. No. 354/1/2018-TRU) GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/2018 View(271KB) देखें(721 KB) 25-01-2018 F. No. 354/1/2018-TRU) 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.
28/2018 View(383KB) Corrigendum - 08-01-2018 F. No. 354/03/2018 Clarifications regarding GST on College Hostel Mess Fees
27/2017 View(383KB) - 04-01-2018 F. No. 354/107/2017-TRU Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/2017 View(383KB) - 29-12-2017 F. No. 349/164/2017-GST Filing of returns under GST
25/2017 View(217KB) - 21-12-2017 F. No. 349/58/2017-GST Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017 View(513KB) - 21-12-2017 F. No. 349/58/2017-GST Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017 View(276KB)
Corrigendum(276KB)
- 21-12-2017 F. No. 349/58/2017-GST 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
22/2017 View(207KB) - 21-12-2017 F. No. 349/58/2017-GST Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017 View(203KB) देखें(326 KB) 22-11-2017 F. No. 354/320/2017- TRU(Pt) 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].
20/2017 View(203KB) देखें(267 KB) 22-11-2017 F. No. 354/320/2017- TRU(Pt) GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017 View(203KB) 20-11-2017 F. No. 354/263/2017- TRU Clarification on taxability of custom milling of paddy.
18/2017 View(546 KB) देखें(599 KB) 16-11-2017 F. No. 354/320/2017-TRU-Pt.1 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017 View(434 KB) 15-11-2017 F. No. 349/169/2017-GST Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017 View(144 KB) देखें(342 KB) 15-11-2017 F.No. 354/173/2017-TRU Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017 View(144 KB) 06-11-2017 F.No. 349/164/2017-GST 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
14/2017 View(144 KB) 06-11-2017 F. No. 349/21/2016 GST Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017 View(144 KB) देखें(300 KB) 27-10-2017 F. No. 354/129/2017-TRU Clarification of classification of cut pieces of fabric under GST
12/2017 View(402 KB) देखें(40 KB) 26-10-2017 F.No.354/117/2017-TRU (Pt-III) Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
11/2017 View(147 KB) देखें(321 KB) 20-10-2017 F. No. 354/263/2017-TRU Clarification on taxability of printing contracts
10/2017 View(167 KB) 18-10-2017 CBEC - 20/16/03/2017-GST Clarification on movement of goods on approval basis
09/2017 View(104 KB) 18-10-2017 F. No. 349/75/2017-GST Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017 View(511 KB) 04-10-2017 F. No. 349/74/2017-GST (Pt.) Vol.-II Clarification on issues related to furnishing of Bond/LUT for exports
07/2017 View(299 KB) 01-09-2017 F. No. 349/164/2017/-GST System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
06/2017 View(371 KB) देखें (343 KB) 27-08-2017 F. No. 354/149/2017-TRU CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017 View(371 KB) 11-08-2017 F. No. 349/82/2017-GST Circular on Bond/LUT in case of exports without payment of integrated tax
04/2017 View(371 KB) 07-07-2017 F. No. 349/82/2017-GST Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/2017 View(236 KB) 05-07-2017 F. No. 349/75/2017-GST Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/2017 View(107 KB) 04-07-2017 F. No. 349/82/2017-GST Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017 View(230 KB) 26-06-2017 F. No. 349/75/2017-GST 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
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