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Circulars/Orders

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Circular No. English Hindi Date of issue File No. Subject
141/11/2020 View(458 KB) -- 10-06-2020 CBEC-20/06/04-2020 -GST Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
140/10/2020 View(458 KB) -- 10-06-2020 CBEC-20/10/05-2020 -GST Clarification in respect of levy of GST on Director’s Remuneration.
139/09/2020 View(645 KB) -- 10-06-2020 CBEC-20/06/03-2020 -GST Clarification on Refund Related Issues.
138/08/2020 View(126 KB) -- 06-05-2020 CBEC-20/06/04-2020 -GST Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
137/07/2020 View(103 KB) -- 13-04-2020 F. No. CBEC-20/06/04-2020 -GST Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
136/06/2020 View(693 KB) -- 03-04-2020 F. No. CBEC-20/06/04-2020-GST 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
135/05/2020 View(693 KB) -- 31-03-2020 F. No. CBEC-20/01/06/2019-GST Circular on Clarification on refund related issues - Reg
134/04/2020 View(106 KB) -- 23-03-2020 F. No. CBEC-20/16/12/2020-GST Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
133/03/2020 View(240 KB) -- 23-03-2020 F. No. CBEC-20/16/13/2019-GST 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
132/2/2020 View(173 KB) -- 18-03-2020 F. No. CBEC-20/16/15/2018-GST To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
131/1/2020 View(224 KB) -- 23-01-2020 F. No. CBEC-20/16/07/2020-GST Standard Operating Procedure (SOP) to be followed by exporters -reg.
130/2019 View(722 KB) -- 31-12-2019 F. No. 354/189/2019-TRU RCM on renting of motor vehicles.
129/2019 View(300 KB) -- 24-12-2019 F. No. CBEC-20/06/04/2019-GST Standard Operating Procedure to be followed in case of non-filers of returns – reg.
128/2019 View(1009 KB) -- 23-12-2019 F. No. GST/INV/ DIN/01/2019-20 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.
Format(2,888 KB)
127/2019 View(102 KB) -- 04-12-2019 F. No. CBEC – 20/06/03/2019 – GST seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/2019 View(420 KB) -- 22-11-2019 F.No. 354/150/2019-TRU 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.
125/2019 View(915 KB) -- 18-11-2019 F.No. CBEC - 20/16/04/18 - GST Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
124/2019 View(619 KB) -- 18-11-2019 F.No. CBEC - 20/16/04/18 - GST Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
123/2019 View(230 KB) -- 11-11-2019 F.No. CBEC - 20/06/14/2019 - GST Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/2019 View(2361 KB) -- 05-11-2019 GST/INV/DIN/01/2019-20 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.
121/2019 View(118 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification related to supply of grant of alcoholic liquor license.
120/2019 View(123 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119/2019 View(171 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118/2019 View(127 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
117/2019 View(105 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116/2019 View(122 KB) -- 11-10-2019 F.No. 354/136/2019-TRU 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.
115/2019 View(132 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification on issue of GST on Airport levies.
114/2019 View(183 KB) -- 11-10-2019 F.No. 354/136/2019-TRU Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113/2019 View(257 KB) देखें(163 KB) 11-10-2019 F.No.354/131/2019-TRU Clarification regarding GST rates & classification (goods) Circular–reg.
112/2019 View(593 KB) देखें(110 KB) 03-10-2019 F.No. CBEC – 20/06/03/2019 – GST Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/2019 View(559 KB) देखें(101 KB) 03-10-2019 F.No. CBEC – 20/06/03/2019 – GST Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/2019 View(626 KB) देखें(99 KB) 03-10-2019 F.No. CBEC – 20/06/03/2019 – GST Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109/2019 View(459 KB) -- 22-07-2019 F. No. 332/04/2017- TRU Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019 View(250 KB) देखें(213 KB)18-07-2019 F. No. CBEC-20/06/03/2019-GST 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.
107/2019 View(302 KB) देखें(175 KB) 18-07-2019 F. No. CBEC-20/06/03/2019-GST which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/2019 View(412 KB) देखें(189 KB) 29-06-2019 F. No. CBEC-20/16/04/2018-GST 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.
105/2019 View(383 KB) देखें(104 KB) 28-06-2019 F. No. CBEC-20/16/04/2018-GST Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
104/2019 View(207 KB) देखें(153 KB) 28-06-2019 F. No. CBEC-20/16/04/2018-GST Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019 View(499 KB) देखें(15 KB) 28-06-2019 F. No. CBEC- 20/16/04/2018 – GST Clarification regarding determination of place of supply in certain cases – reg.
102/2019 View(542 KB) देखें(15 KB) 28-06-2019 F. No. CBEC- 20/16/04/2018 – GST Clarification regarding applicability of GST on additional / penal interest – reg.
Corrigendum
101/2019 View(347 KB) - 30-04-2019 F. No. 354/27/2019- TRU 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.
100/2019 View(277 KB) - 30-04-2019 F. No. 354/27/2019- TRU GST Applicability on Seed Certification Tags.
99/2019 View(361 KB) देखें(166 KB) 23-04-2019 F. No. CBEC–20/16/04/2018 – GST 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 View(380 KB) देखें(138 KB) 23-04-2019 F. No. CBEC-20/16/04/2018 – GST Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019 View(357 KB) देखें(118 KB) 05-04-2019 F. No. 20/16/04/2018 – GST Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
Corrigendum Corrigendum-2
96/2019 View(357 KB) देखें(138 KB) 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019 View(365 KB) देखें(139 KB) 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify verification for grant of new registration.
94/2019 View(507 KB) - 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
93/2019 View(434 KB) - 08-03-2019 F. No. 354/124/2018-TRU Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019 View(434 KB) देखें(187 KB) 07-03-2019 F. No. CBEC-20/16/04/2018 - GST Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/2019 View(345 KB) देखें(101 KB) 18-02-2019 F. No. CBEC-20/16/04/2018 - GST 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 View(239 KB) देखें(80 KB) 18-02-2019 F. No. CBEC-20/16/04/2018 - GST 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 View(342 KB) देखें(102 KB) 18-02-2019 F. No. CBEC-20/16/04/2018 - GST 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 View(475 KB) देखें(166 KB) 01-02-2019 F. No. CBEC-20/16/04/2018 - GST 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 View(136 KB) - 02-01-2019 F. No. 267/80/2018-CX.8 -
86/2019 View(260 KB) - 01-01-2019 F. No. 354/ 428/2018- TRU GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019 View(429 KB) - 01-01-2019 F. No. 354/ 428/2018- TRU Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019 View(429 KB) - 01-01-2019 F. No. 354/ 428/2018- TRU Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019 View(150 KB) - 01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019 View(383 KB) - 01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/2018 View(527 KB) देखें(1007 KB) 31-12-2018 Circular No. 81/55/2018-GST seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018 View(353 KB) देखें(173 KB) 31-12-2018 Circular No. 80/54/2018-GST Clarification regarding GST rates & classification (goods)
79/2018 View(320 KB) - 31-12-2018 Circular No. 79/53/2018-GST Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
78/2018 View(113 KB) देखें(137 KB) 31-12-2018 Circular No. 78/52/2018-GST Clarification on export of services under GST
77/2018 View(255 KB) देखें(156 KB) 31-12-2018 Circular No. 77/51/2018-GST Denial of composition option by tax authorities and effective date thereof
76/2018 View(273 KB) - 31-12-2018 Circular No. 76/50/2018-GST Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
Corrigendum
75/2018 View(676 KB) - 27-12-2018 Circular No. 75/49/2018-GST Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
74/2018 View(353 KB) देखें(112 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) देखें(115 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) देखें(132 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) देखें(133 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. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
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) Corrigendum(160 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. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
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. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
Corrigendum. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019
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. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
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. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
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. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
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) देखें(112 KB) 18-10-2017 CBEC - 20/16/03/2017-GST Clarification on movement of goods on approval basis
09/2017 View(104 KB) देखें(81 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) देखें(132 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) देखें(181 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) देखें(158 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) देखें(158 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) देखें(103 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) देखें(142 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) देखें(188 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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