| 164/2020/2021-GST |
View(529 KB) |
-- |
06-10-2021 |
CBIC-190354/207/2021-TO (TRU-II)-CBEC |
Clarifications regarding applicable GST rates & exemptions on certain services.
|
| 163/19/2021-GST |
View(665 KB) |
-- |
06-10-2021 |
190354/206/2021-TRU |
Clarification regarding GST rates & classification (goods) based on
the recommendations of the GST Council in its 45th meeting held on 17th
September, 2021 at Lucknow–reg.
|
| 162/18/2021-GST |
View(237 KB) |
-- |
25-09-2021 |
CBIC-20001/8/2021-GST |
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
|
| 161/17/2021-GST |
View(133 KB) |
-- |
20-09-2021 |
CBIC-20001/8/2021–GST |
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
|
| 160/16/2021-GST |
View(133 KB) |
-- |
20-09-2021 |
CBIC-20001/8/2021–GST |
Clarification in respect of certain GST related issues || Corrigendum
|
| 159/15/2021-GST |
View(133 KB) |
-- |
20-09-2021 |
CBIC-20001/8/2021-GST |
Clarification on doubts related to scope of “Intermediary”
|
| 158/14/2021-GST |
View(133 KB) |
-- |
06-09-2021 |
CBIC-20006/17/2021-GST |
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
|
| 157/13/2021-GST |
View(363 KB) |
-- |
20-07-2021 |
CBIC-20006/10/2021 |
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
|
| 156/12/2021-GST |
View(85 KB) |
-- |
21-06-2021 |
CBEC-20/16/38/2020 -GST |
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.
|
| 155/05/2021-GST |
View(307 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
|
| 154/05/2021-GST |
View(397 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
|
| 153/05/2021-GST |
View(409 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
|
| 152/05/2021-GST |
View(417 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
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
|
| 151/05/2021-GST |
View(461 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
|
| 150/05/2021-GST |
View(416 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
|
| 149/05/2021-GST |
View(422 KB) |
-- |
17-06-2021 |
CBIC-190354/36/2021-TRU Section-CBEC |
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
|
| 148/04/2021-GST |
View(383 KB) |
-- |
18-05-2021 |
CBEC-20/06/04/2020-GST |
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.
|
| 147/02/2021-GST |
View(448 KB) |
-- |
12-03-2021 |
CBEC-20/23/03/2020-GST |
seeks to clarify certain refund related issues
|
| 146/02/2021-GST |
View(662 KB) |
-- |
23-02-2021 |
CBEC-20/16/38/2020-GST |
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.
|
| 145/01/2021-GST |
View(538 KB) |
-- |
11-02-2021 |
CBEC-20/06/01/2021-GST |
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
|
| 144/14/2020-GST |
View(538 KB) |
-- |
15-12-2020 |
CBEC- 349/48/2017-GST |
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
|
| 143/13/2020 |
View(256 KB) |
-- |
10-11-2020 |
CBEC-20/01/08/2020 -GST |
provisions relating to Quarterly Return Monthly Payment Scheme
|
| 142/12/2020 |
View(190 KB) |
-- |
09-10-2020 |
CBIC-20/06/14-2020 -GST |
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
|
| 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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