Circulars on Central GST

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