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CGST Circulars

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Circulars

2017

Sr No. Circular No. Circular Date Subject
1 1/2017-CT 26-06-201 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
2 2/2017-CT 7/4/2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
3 3/2017-CT 7/5/2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
4 4/2017-CT 7/7/2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
5 5/2017-CT 8/11/2017 Circular on Bond/LUT in case of exports without payment of integrated tax
6 6/2017-CT 8/27/2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
7 7/2017-CT 9/1/2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
8 8/2017-CT 10/4/2017 Clarification on issues related to furnishing of Bond/LUT for exports
9 9/2017-CT 10/18/2017 Authorized officer for enrollment of Goods and Services Tax Practitioner
10 10/2017-CT 10/18/2017 Clarification on movement of goods on approval basis
11 11/2017-CT 10/20/2017 Clarification on taxability of printing contracts
12 12/2017-CT 10/26/2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
13 13/2017-CT 10/27/2017 Clarification of classification of cut pieces of fabric under GST
14 14/2017-CT 11/6/2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.
15 15/2017-CT 11/6/2017 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
16 16/2017-CT 11/15/2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services
17 17/2017-CT 11/15/2017 Manual filing and processing of refund claims in respect of zero-rated supplies.
18 18/2017-CT 11/16/2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
19 19/2017-CT 11/20/2017 Clarification on taxability of custom milling of paddy.
20 20/2017-CT 11/22/2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
21 21/2017-CT 11/22/2017 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].
21 21/2017-CT 11/22/2017 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].
22 22/2017-CT 12/21/2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
23 23/2017-CT 12/21/2017 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
24 24/2017-CT 12/21/2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
25 25/2017-CT 12/21/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
26 26/2017-CT 12/29/2017 Filing of returns under GST

2018

Sr No. Circular No. Circular Date Subject
27 27/2018-CT 1/4/2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc
28 28/2018-CT 1/8/2018 Clarifications regarding GST on College Hostel Mess Fees
29 29/2018-CT 1/25/2018 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.
30 30/2018-CT 1/25/2018 GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
31 31/2018-CT 2/9/2018 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.
32 32/2018-CT 2/12/2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
33 33/2018-CT 2/23/2018 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.
34 34/2018-CT 3/1/2018 Clarification regarding GST in respect of certain services.
35 35/2018-CT 3/5/2018 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
36 36/2018-CT 3/13/2018 Processing of refund application for UIN entities
37 37/2018-CT 3/15/2018 Clarifications on exports related refund issues
38 38/2018-CT 3/26/2018 Clarifications on issues related to Job Work
39 39/2018-CT 4/3/2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
40 40/2018-CT 4/6/2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
41 41/2018-CT 4/13/2018 clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
42 42/2018-CT 4/13/2018 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
43 43/2018-CT 4/13/2018 clarifying the issues arising in refund to UIN.
44 44/2018-CT 5/2/2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
45 45/2018-CT 5/30/2018 Clarification on refund related issues
46 46/2018-CT 6/6/2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
47 47/2018-CT 6/8/2018 Clarifications of certain issues under GST
48 48/2018-CT 6/14/2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
49 49/2018-CT 6/21/2018 Seeks to modify Circular No. 41/15/2018-GST
50 50/2018-CT 7/31/2018 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.
51 51/2018-CT 7/31/2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
52 52/2018-CT 8/9/2018 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
53 53/2018-CT 8/9/2018 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
54 54/2018-CT 8/9/2018 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.
55 55/2018-CT 8/10/2018 Taxability of services provided by Industrial Training Institutes (ITI).
56 56/2018-CT 8/24/2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
57 57/2018-CT 9/4/2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
58 58/2018-CT 9/4/2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
59 59/2018-CT 9/4/2018 Clarification on refund related issues.
60 60/2018-CT 9/4/2018 Processing of refund applications filed by Canteen Stores Department (CSD).
61 61/2018-CT 9/4/2018 E-way bill in case of storing of goods in godown of transporter.
62 62/2018-CT 9/12/2018 Levy of GST on Priority Sector Lending Certificate-reg.
63 63/2018-CT 9/14/2018 Clarification regarding processing of refund claims filed by UIN entitles
64 64/2018-CT 9/14/2018 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
65 65/2018-CT 9/14/2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST
66 66/2018-CT 9/26/2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
67 67/2018-CT 9/28/2018 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
68 68/2018-CT 10/5/2018 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
69 69/2018-CT 10/26/2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
70 70/2018-CT 10/26/2018 Clarification on certain issues related to refund
71 71/2018-CT 10/26/2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
72 72/2018-CT 10/26/2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines
73 73/2018-CT 11/5/2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
74 74/2018-CT 11/5/2018 Circular clarifying collection of tax at source by Tea Board of India.
75 75/2018-CT 12/27/2018 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
76 76/2018-CT 12/31/2018 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
77 77/2018-CT 12/31/2018 Denial of composition option by tax authorities and effective date thereof
78 78/2018-CT 12/31/2018 Clarification on export of services under GST
79 79/2018-CT 12/31/2018 Clarification on export of services under GST
80 80/2018-CT 12/31/2018 Clarification regarding GST rates & classification (goods)
81 81/2018-CT 12/31/2018 seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

2019

Sr No. Circular No. Circular Date Subject
82 82/2019-CT 1/1/2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
83 83/2019-CT 1/1/2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
84 84/2019-CT 1/1/2019 Clarification on issue of classification of service of printing of pictures covered under 998386.
85 85/2019-CT 1/1/2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution.
86 86/2019-CT 1/1/2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
87 87/2019-CT 1/2/2019 Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017
88 88/2019-CT 2/1/2019 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).
89 89/2019-CT 2/18/2019 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.
90 90/2019-CT 2/18/2019 Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
91 91/2019-CT 2/18/2019 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.
92 92/2019-CT 3/7/2019 Circular clarifying various doubts related to treatment of sales promotion scheme under GST
93 93/2019-CT 3/8/2019 Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
94 94/2019-CT 3/28/2019 Seeks to clarify certain refund related issues under GST.
95 95/2019-CT 3/28/2019 Seeks to clarify verification for grant of new registration.
96 96/2019-CT 3/28/2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
97 97/2019-CT 4/5/2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
98 98/2019-CT 4/23/2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
99 99/2019-CT 4/23/2019 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.
100 100/2019-CT 4/30/2019 GST Applicability on Seed Certification Tags.
101 101/2019-CT 4/30/2019 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.
102 102/2019-CT 6/28/2019 Clarification regarding applicability of GST on additional / penal interest – reg.
103 103/2019-CT 6/28/2019 Clarification regarding determination of place of supply in certain cases – reg.
104 104/2019-CT 6/28/2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
105 105/2019-CT 6/28/2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.
106 106/2019-CT 6/29/2019 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.
107 107/2019-CT 7/18/2019 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
108 108/2019-CT 7/18/2019 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.
109 109/2019-CT 7/22/2019 Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
110 110/2019-CT 10/3/2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
111 111/2019-CT 10/3/2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
112 112/2019-CT 10/11/2019 Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
113 113/2019-CT 10/11/2019 Clarification regarding GST rates & classification (goods) Circular–reg.
114 114/2019-CT 10/11/2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
115 115/2019-CT 10/11/2019 Clarification on issue of GST on Airport levies.
116 116/2019-CT 10/11/2019 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.
117 117/2019-CT 10/11/2019 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
118 118/2019-CT 10/11/2019 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
119 119/2019-CT 10/11/2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
120 120/2019-CT 10/11/2019 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
121 121/2019-CT 10/11/2019 Clarification related to supply of grant of alcoholic liquor license.
122 122/2019-CT 11/5/2019 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.
123 123/2019-CT 11/11/2019 Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
124 124/2019-CT 11/18/2019 Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
125 125/2019-CT 11/18/2019 Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
126 126/2019-CT 11/22/2019 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.
127 127/2019-CT 12/4/2019 seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
128 128/2019-CT 12/23/2019 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.
129 129/2019-CT 12/24/2019 Standard Operating Procedure to be followed in case of non-filers of returns – reg.
130 130/2019-CT 12/31/2019 RCM on renting of motor vehicles.

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