Circular No. English हिंदी Date of issue File No. Subject
68/2018  View 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 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 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 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 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 14-09-2018 F. No. 349/48/2017-GST Clarification regarding processing of refund claims filed by UIN entitles
62/2018  View 12-09-2018 F. No. 354/124/2018-TRU Levy of GST on Priority Sector Lending Certificate-reg.
61/2018  View 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 04-09-2018 CBEC-20/16/10/2018-GST (CBEC) Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018  View 04-09-2018 F. No. 349/21/2016-GST Clarification on refund related issues.
58/2018  View 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 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  View 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 10-08-2018 F. No. 354/159/2018- TRU Taxability of services provided by Industrial Training Institutes (ITI).
54/2018  View  View 09-08-2018 F.No.354/255/2018-TRU (Part-2) Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
53/2018  View  View 09-08-2018 F.No.354/255/2018-TRU (Part-2) Clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products
52/2018  View  View 09-08-2018 F.No.354/255/2018-TRU (Part-2) Clarification regarding applicability of GST rates on various goods and services.
51/2018  View 31-06-2018 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 31-06-2018 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 21-06-2018 F. No. CBEC/20/16/03/2017-GST Seeks to modify Circular No. 41/15/2018-GST
48/2018  View 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 08-06-2018 F.No. CBEC- 20/16/03/2017-GST Clarifications of certain issues under GST
46/2018  View  View 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 30-05-2018 F.No. /20/16/4/2018-GST Clarification on refund related issues
44/2018  View 02-05-2018 F.No. 341/28/2017-TRU Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018  View 13-04-2018 F. No. 349/48/2017-GST Clarifying the issues arising in refund to UIN.
42/2018  View 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 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 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 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 26-03-2018 F. No. 20/16/03/2017-GST Clarifications on issues related to Job Work
37/2018  View 15-03-2018 F. No. 349/47/2017-GST Clarifications on exports related refund issues
36/2018  View 13-03-2018 F. No. 349/48/2017-GST Processing of refund application for UIN entities
35/2018  View 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 01-03-2018 F. No. 354/17/2018-TRU Clarification regarding GST in respect of certain services.
33/2018  View 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 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 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  View 25-01-2018 F. No. 354/1/2018-TRU) Clarifications regarding GST on College Hostel Mess Fees
29/2018  View  View 25-01-2018 F. No. 354/1/2018-TRU) Clarifications regarding GST on College Hostel Mess Fees
28/2018  View
 Corrigendum
08-01-2018 F. No. 349/58/2017-GST Clarifications regarding GST on College Hostel Mess Fees
27/2017  View 04-01-2018 F. No. 349/58/2017-GST 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 29-12-2017 F. No. 349/164/2017-GST Filing of returns under GST
25/2017  View 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 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 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 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  View 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  View 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 20-11-2017 F. No. 354/263/2017- TRU Clarification on taxability of custom milling of paddy.
18/2017  View  View 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 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  View 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 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 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  View 27-10-2017 F. No. 354/129/2017-TRU Clarification of classification of cut pieces of fabric under GST
12/2017  View  View 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 20-10-2017 F. No. 354/263/2017-TRU Clarification on taxability of printing contracts
10/2017  View 18-10-2017 CBEC – 20/16/03/2017-GST Clarification on movement of goods on approval basis
09/2017  View 18-10-2017 F. No. 349/75/2017-GST Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017  View 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 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  View 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 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 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 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 04-07-2017 F. No. 349/82/2017-GST Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017  View 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