Circulars on Central GST

CIRCULAR NO.49/23/2018-GST [F.NO.CBEC/20/16/03/201 [21-06-2018]-SECTION 68, READ WITH SECTION 168, OF THE CENTRAL GST ACT, 2017 – GOODS IN MOVEMENT – INSPECTION OF – MODIFICATION OF PROCEDURE FOR INTERCEPTION OF CONVEYANCES FOR INSPECTION OF GOODS IN MOVEMENT, AND DETENTION, RELEASE AND CONFISCATION OF SUCH GOODS AND CONVEYANCES, AS CLARIFIED BY CIRCULAR NO.41/15/2018-GST, DATED 13-4-2018

CIRCULAR NO. 48/22/2018- GST [F.NO. CBEC/20/16/03/ [14-06-2018]-CLARIFICATIONS ON MISCELLANEOUS ISSUES RELATED TO SEZ AND REFUND OF UNUTILIZED ITC FOR JOB WORKERS

CIRCULAR NO.47/21/2018-GST [F.NO.CBEC-20/16/03/201 [08-06-2018] -CLARIFICATIONS ON CERTAIN ISSUES UNDER GST LAWS

CIRCULAR NO.46/20/2018-GST [F.NO.354/149/2017-TRU] [06-06-2018]-SECTION 9 OF THE CENTRAL GST ACT, 2017 – LEVY AND COLLECTION OF TAX – CGST RATE SCHEDULE FOR GOODS – CLARIFICATION ON APPLICABLE GST RATE ON PRIORITY SECTOR LENDING CERTIFICATES (PSLCs), RENEWABLE ENERGY CERTIFICATES (RECs) AND OTHER SIMILAR SCRIPS

CIRCULAR NO.15/2018-CUSTOMS [06-06-2018]-REFUND OF IGST ON EXPORT OF GOODS – EXTENSION OF DATE IN SB005 ALTERNATE MECHANISM CASES AND CLARIFICATION IN OTHER CASES

CIRCULAR NO.14/2018-CUSTOMS [F.NO..476/02/2016-LC] [04-06-2018]-PROCEDURE FOR E-COMMERCE EXPORTS THROUGH POST AND CLARIFICATION ON PERSONAL IMPORTS

ORDER F.NO.13-1/2018-US (S&F) [MINISTRY OF CULTURE [31-05-2018]-GST ON LANGAR

CIRCULAR NO.45/19/2018-GST [F.NO.CBEC/20/16/4/2018 [30-05-2018]-SECTION 54 OF THE CENTRAL GST ACT, 2017 – REFUND OF TAX – CLARIFICATIONS ON REFUND RELATED ISSUES

CIRCULAR NO.12/2018-CUSTOMS [F.NO.450/119/2017-CUS [29-05-2018]-SECTION 54 OF THE CENTRAL GST ACT, 2017 – REFUND OF TAX – SANCTION OF PENDING IGST REFUND CLAIMS WHERE RECORDS HAVE NOT BEEN TRANSMITTED FROM GSTN TO DG SYSTEMS

CIRCULAR NO.44/18/2018-CGST [F.NO.341/28/2017-TRU] [02-05-2018]-Section 7, Read With Section 9, Of The Central Gst Act, 2017 – Supply Scope Of – Issue Related To Taxability Of Tenancy Rights Under Gst

CIRCULAR NO.43/17/2018-GST [F.NO.349/48/2017-GST] [13-04-2018]- Section 55, read with sections 22 & 168, of the central goods and services tax act, 2017 and rule 17 of the central goods and services tax rules, 2017 – refund in certain cases – queries regarding processing of refund applications for unique identity number (uin) agencies

CIRCULAR NO.42/16/2018-GST [CBEC-2016/03/2017-GST] [13-04-2018]- Section 18 of the central goods and services tax act, 2017 – input tax credit – clarification on procedure for recovery of arrears under existing law and reversal of inadmissible input tax credit

CIRCULAR NO.41/15/2018-GST [CBEC-2016/03/2017-GST] [13-04-2018]- Section 68 of the central goods and services tax act, 2017, read with rule 138 of the central goods and services tax rules, 2017 – goods in movement – inspection of – procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances

CIRCULAR NO.40/14/2018-GST [F.NO.349/82/2017-GST] [06-04-2018]-Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports

CIRCULAR NO.39/13/2018-GST [F.NO.267/7/2018-CX.8] [03-04-2018]-Setting Up Of An It-Grievance Redressal Mechanism To Address Grievances Of Taxpayers Due To Technical Glitches On Gst Portal

ORDER NO.1/2018-CENTRAL TAX [28-03-2018]- Extension Of Date For Submitting Statement In Form Gst Tran-2 Under Rule 117(4)(B)(Iii) Of The Central Goods And Services Tax Rules, 2017

CIRCULAR NO.38/12/2018 [F.NO.20/16/03/2017-GST] [26-03-2018]-Clarification on issues related to Job Work

CIRCULAR NO.06/2018-CUSTOMS [16-03-2018]- Section 54 Of The Central Goods And Services Tax Act, 2017, Read With Section 20 Of The Integrated Goods And Services Tax Act, 2017, And Rule 96a Of The Central Goods And Services Tax Rules, 2017 – Refund Of Tax – Refund Of Igst On Export – Egm Error Related Cases

CIRCULAR NO.37/11/2018-GST [F.NO.349/47/2017-GST] [15-03-2018]-Section 54, Read With Section 168, Of The Central Goods And Services Tax Act, 2017 And Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Rule 96a Of The Central Goods And Services Tax Rules, 2017 – Refund Of Tax – Clarifications Regarding Exports Related Refund Issues

CIRCULAR NO.36/10/2018-GST [F.NO.349/48/2017-GST] [13-03-2018]-Section 55, Read With Sections 22 & 168, Of The Central Goods And Services Tax Act, 2017 And Rule 17 Of The Central Goods And Services Tax Rules, 2017 – Refund In Certain Cases – Processing Of Refund Applications For Unique Identity Number (Uin) Entities

CIRCULAR NO.35/9/2018-GST [F.NO.B-1/20/2016-TRU] [05-03-2018]-Section 9 Of The Central Goods And Services Tax Act, 2017, Read With Section 66d Of The Finance Act, 1994 – Levy And Collection Of Tax – Taxable Service Provided By Members Of Joint Venture (Jv) To Jv And Vice Versa And Inter Se Between Members Of Jv

CIRCULAR NO. 34/8/2018-GST [F.NO. 354/17/2018-TRU] [01-03-2018]-Clarifications Regarding Gst In Respect Of Certain Services

CIRCULAR NO.33/07/2018-GST [F.NO.267/67/2017-CX.8] [23-02-2018]- Non-Transition Of Cenvat Credit Or Non-Utilization Thereof In Certain Cases

CIRCULAR NO.32/06/2018-GST [12-02-2018]-Clarifications Regarding Gst In Respect Of Certain Services

CIRCULAR NO.31/05/2018-GST [09-02-2018]- Section 5, Read With Sections 2(91), 73 & 74, Of The Central Goods And Services Tax Act, 2017 And Sections 3 & 20 Of The Integrated Goods And Services Tax Act, 2017 – Officers Under This Act – Notified Proper Officer – Proper Officer Under Sections 73 And 74 – Amendment In Circular No.3/3/2017-Gst, Dated 5-7-2017

CIRCULAR DBR.NO.BP.BC.100/21.04.048/2017-18[07-02-2018]-Relief For Msme Borrowers Registered Under Goods And Services Tax (Gst)

CIRCULAR NO.30/4/2018-GST [F.NO.354/1/2018-TRU] [25-01-2018]- Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 – regarding.

CIRCULAR NO.29/3/2018-GST [F.NO.354/1/2018-TRU] [25-01-2018]-Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butylpara Cresol – Regarding. 

CIRCULAR NO.28/02/2018-GST [18-01-2018]- Clarifications Regarding Gst On College Hostel Mess Fees – Corrigendum To Circular No.28/02/2018-Gst [F.No.354/03/2018], Dated 8-1-2018

CIRCULAR NO.28/02/2018-GST [F.NO.354/03/2018] [08-01-2018]–  Clarifications regarding GST on College Hostel Mess Fees – reg. 

CIRCULAR NO.27/01/2018-GST [F.NO.354/107/2017-TRU] [04-01-2018]- Clarifications On Levy Of Gst On Accommodation Services, Betting And Gambling In Casinos, Horse Racing, Admission To Cinema, Homestays, Printing, Legal Services Etc.

CIRCULAR NO.26/26/2017-GST [29-12-2017]-Filing of Returns under GST- regarding

CIRCULAR NO.25/25/2017-GST [F.NO.275/22/2017-CX.8A [21-12-2017]-Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg

CIRCULAR NO.24/24/2017-GST [F.NO.349/58/2017-GST] [21-12-2017]-Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.

CIRCULAR NO.23/23/2017-GST [F.NO.349/58/2017-GST] [21-12-2017]-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.- regarding

CIRCULAR NO.22/22/2017-GST [F.NO.349/58/2017-GST] [21-12-2017]-Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg.

ORDER NO.11/2017-GST [F.NO.349/58/2017-GST] [21-12-2017]-Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

CIRCULAR NO.1061/10/2017-CX [30-11-2017]- Procedure For Manual Disbursal Of Budgetary Support Under Goods And Services Tax Regime To Units Located In States Of Jammu And Kashmir, Uttarakhand, Himachal Pradesh And North East Including Sikkim – Amendment In Circular No.1060/9/2017-Cx, Dated 27-11-2017

CIRCULAR NO.1060/9/2017-CX [F.NO.116/15/2017-CX-3] [27-11-2017]- Procedure for manual disbursal  of budgetarysupport under Goods and Service  Tax  Regime  to  the  units  located   in  States  of  Jammu  & Kashmir,   Uttarakhand, Himachal   Pradesh and  North  East including Sikkim. -reg.

CIRCULAR NO.21/21/2017-GST [F.NO.354/320/2017-TRU [22-11-2017]-Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.

CIRCULAR NO.19/19/2017-GST [F.NO.354/263/2017-TRU] [20-11-2017]- Section 11 Of The Central Goods And Services Tax Act, 2017 – Power To Grant Exemption From Tax – Cgst Exempt Services (Nil Rated Services) – Clarification On Taxability Of Custom Milling Paddy

CIRCULAR NO.18/18/2017-GST [F.NO.354/320/2017-TRU- [16-11-2017]- Section 54 Of The Central Goods And Services Tax Act, 2017 – Refund Of Tax – Refund Of Unutilised Input Tax Credit Of Gst Paid On Inputs In Respect Of Exporters Of Fabrics

CIRCULAR NO.17/17/2017-GST [F.NO.349/169/2017-GST] [15-11-2017]– Section 16 Of The Integrated Goods And Services Tax Act, 2017, Read With Section 54 Of The Central Goods And Services Tax Act, 2017 And Rules 89 To 96a Of The Central Goods And Services Tax Rules, 2017 – Zero Rated Supply – Conditions And Procedure Laid Down For Manual Filing And Processing Of Refund Claims In Respect Of Zero-Rated Supplies

CIRCULAR NO.16/16/2017-GST [F.NO.354/173/2017-TRU] [15-11-2017]- Clarifications On Applicability Of Gst And Availability Of Itc In Respect Of Certain Services

ORDER NO.10/2017-GST [15-11-2017]- Section 140 Of The Central Goods And Services Tax Act, 2017, Read With Rules 117, 118, 119, 120 & 120a Of The Central Goods And Services Tax Rules, 2017 – Transitional Provisions – Extension Of Time-Limit For Submitting Declaration In Form Gst Tran-1 Under Rule 120a – Supersession Of Order No.08/2017-Gst [F.No.349/58/2017-Gst], Dated 28-10-2017

ORDER NO.9/2017-GST [15-11-2017]-Section 140 Of The Central Goods And Services Tax Act, 2017, Read With Rule 117 Of The Central Goods And Services Tax Rules, 2017 – Transitional Provisions – Extension Of Time Limit For Submitting Declaration In Form Gst Tran-1 Under Rule 117 – Supersession Of Order No.07/2017-Gst, Dated 28-10-2017

CIRCULAR NO.42/2017-CUSTOMS [F.NO.450/119/2017-CUS [07-11-2017]- Section 54 Of The Central Goods And Services Tax Act, 2017 And Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Rule 96 Of The Central Goods And Services Tax Rules, 2017 – Refund Of Tax – Refunds Of Igst Paid On Export Of Goods Under Rule 96

CIRCULAR NO.15/15/2017-GST [06-11-2017]– Section 37, Read With Sections 38 And 39, Of The Central Goods And Services Tax Act, 2017 – Returns – Furnishing Details Of Outward Supplies – Extension Of Time Limit For Filing Gstr-1, Gstr-2 And Gstr-3 – Due Date For Generation Of Form Gstr-2a And Form Gstr-1a In Accordance With Extension Of Due Date For Filing Form Gstr-1 And Gstr-2 Respectively

CIRCULAR NO.14/14/2017-GST [06-11-2017]-Section 147 Of The Central Goods And Services Tax Act, 2017 – Deemed Export – Procedure On Procurement Of Supplies Of Goods From Dta By Export Oriented Unit (Eou)/Electronic Hardware Technology Park (Ehtp) Unit/Software Technology Park (Stp) Unit/Bio-Technology Parks (Btp) Unit Under Deemed Export Benefits

ORDER NO.08/2017-GST [F.NO.349/58/2017-GST] [28-10-2017]-Section 140 Of The Central Goods And Services Tax Act, 2017, Read With Rules 117, 118, 119, 120 & 120a Of The Central Goods And Services Tax Rules, 2017 – Transitional Provisions – Extension Of Time-Limit For Submitting Declaration In Form Gst Tran-1 Under Rule 120a – Supersession Of Order No.02/2017-Gst [F.No.349/58/2017-Gst], Dated 18-9-2017

ORDER NO.07/2017-GST [F.NO.349/58/2017-GST] [28-10-2017]- Section 140 Of The Central Goods And Services Tax Act, 2017, Read With Rule 117 Of The Central Goods And Services Tax Rules, 2017 – Transitional Provisions – Extension Of Time Limit For Submitting Declaration In Form Gst Tran-1 Under Rule 117 Of The Central Goods And Services Tax Rules, 2017– Supersession Of Order No.03/2017-Gst, Dated 21-9-2017

ORDER NO.06/2017-GST [F.NO.349/58/2017-GST] [28-10-2017]-Section 22 Of The Central Goods And Services Tax Act, 2017, Read With Rule 24 Of The Central Goods And Services Tax Rules, 2017 – Registration – Persons Liable For – Extension Of Time Limit For Submitting Electronically Application In Form Gst Reg-26 

ORDER NO.05/2017-GST [F.NO.349/58/2017-GST] [28-10-2017]-Section 10 Of The Central Goods And Services Tax Act, 2017 Read With Rule 3 Of The Central Goods And Services Tax Rules, 2017 – Composition Levy- Extension Of Time Limit For Intimation Of Details Of Stock Held On The Date Preceding Date From Which Option For Composition Levy Is Exercised In Form Gst Cmp-03 – Supersession Of Order No.04/2017-Gst, Dated 29-9-2017

CIRCULAR NO.13/13/2017-GST [27-10-2017]-Classification Of Goods Under Central Goods And Services Tax Act, 2017 – Clarification On Unstitched Salwar Suits Under Gst

CIRCULAR NO.12/12/2017-GST, [26-10-2017]-Classification Of Goods Under Central Goods And Services Tax Act, 2017 – Clarification On Applicability Of Gst On Superior Kerosene Oil (Sko) Retained For Manufacture Of Linear Alkyl Benzene (Lab)

CIRCULAR NO.11/11/2017-GST [F.NO.354/263/2017-TRU] [20-10-2017]-Classification Of Goods Under Central Goods And Services Tax Act, 2017 – Clarification On Taxability Of Printing Contracts

CIRCULAR NO.10/10/2017-GST [F.NO.20/16/03/2017-GST [18-10-2017]-Rule 55, Read With Rule 138, Of The Central Goods And Services Tax Rules, 2017 And Section 5 Of The Integrated Goods And Services Tax Act, 2017 – Transportation Of Goods Without Issue Of Invoice – Clarification On Issues Wherein Goods Are Moved Within State Or From Another State Of Registration To Another State For Supply On Approval Basis

CIRCULAR NO.9/9/2017-GST [F.NO.349/75/GST/2017-GST [18-10-2017] -Section 48, Read With Sections 2(91) And 5, Of The Central Goods And Services Tax Act, 2017 And Rule 83 Of The Central Goods And Services Tax Rules, 2017 And Section 20 Of The Integrated Goods And Services Tax Act, 2017 – Goods And Services Tax Practitioners – Officer Authorized For Enrolling Or Rejection Application For Goods And Services Tax Practitioner

ORDER NO.1/2017-CENTRAL TAX [13-10-2017]-Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services TaxAct, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act

CBEC INSTRUCTION [F.NO.275/65/2013-CX.8A] [09-10-2017]-Section 117 Of The Central Goods And Services Tax Act, 2017 – High Court, Appeal To – Defence Against Writ Petitions/Pils Relating To GST

Circular No : 08/2017 (Dated : 04-10-2017) (F. No. 349/74/2017-GST (Pt.) Vol.-II)-Clarification on issues related to furnishing of Bond/LUT for exports

Circular No : Order-04/2017-GST (Dated : 29-09-2017) (F. No. 349/58/2017-GST)- Extension of time limit for intimation of details in FORM GST CMP-03

Circular No : Order-03/2017-GST (Dated : 21-09-2017) (F. No. 349/58/2017-GST)- Extension of time limit for submitting the declaration in FORM GST TRAN-1

Circular No : Order-02/2017-GST (Dated : 18-09-2017) (F. No. 349/58/2017-GST)- Extension of time limit for submitting the declaration in FORM GST TRAN-1

Circular  No : 07/2017 (Dated : 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

Circular no : 06/2017 (Dated : 27-08-2017) (F. No. 354/149/2017-TRU)-CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery

Circular no : 05/2017 (Dated : 11-08-2017) (F. No. 349/82/2017-GST)-Circular on Bond/LUT in case of exports without payment of integrated tax

Circular no : 01/2017(Dated:21-07-2017)(F. No. 345/114/2017-GST)- Extension of date for filing option for composition scheme 

Circular no : 04/2017(Dated: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.

Circular no : 03/2017(Dated: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.

Circular no : 02/2017(Dated:04-07-2017)(F. No. 349/82/2017-GST) – Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg

Circular no : 01/2017(Dated: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