Circulars

Sr No.	Circular No.	Date of Circular	Subject
1	27-01-2018-GST	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.
2	28-02-2018-GST	1/8/2018	Clarifications regarding GST on College Hostel Mess Fees
3	29-03-2018-GST	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.
4	30-04-2018-GST	1/25/2018	GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
5	31-05-2018-GST	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.
6	32-06-2018-GST	2/12/2018	Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
7	33-07-2018-GST	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..
8	34-08-2018-GST	3/1/2018	Clarification regarding GST in respect of certain services.
9	35-09-2018-GST	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
10	36-10-2018-GST	3/13/2018	Processing of refund application for UIN entities
11	37-11-2018-GST	3/15/2018	Clarifications on exports related refund issues
12	38-12-2018-GST	3/26/2018	Clarifications on issues related to Job Work
13	39-13-2018-GST	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.
14	40-14-2018-GST	4/6/2018	Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
15	41-15-2018-GST	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.
16	42-16-2018-GST	4/13/2018	clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
17	43-17-2018-GST	4/13/2018	clarifying the issues arising in refund to UIN.
18	44-18-2018-GST	5/2/2018	Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
19	45-19-2018-GST	5/30/2018	Clarification on refund related issues
20	46-20-2018-GST	5/30/2018	Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
21	47-21-2018-GST	6/8/2018	Clarifications of certain issues under GST
22	48-22-2018-GST	6/14/2018	Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
23	49-23-2018-GST	6/21/2018	Seeks to modify Circular No. 41/15/2018-GST
24	50-24-2018-GST	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.
25	51-25-2018-GST	7/31/2018	Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
26	52-26-2018-GST	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
27	53-27-2018-GST	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
28	54-28-2018-GST	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.
29	55-29-2018-GST	8/10/2018	Taxability of services provided by Industrial Training Institutes (ITI).
30	56-30-2018-GST	8/24/2018	Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
31	57-31-2018-GST	9/4/2018	Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
32	58-32-2018-GST	9/4/2018	Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
33	59-33-2018-GST	9/4/2018	Clarification on refund related issues.
34	60-34-2018-GST	9/4/2018	Processing of refund applications filed by Canteen Stores Department (CSD).
35	61-35-2018-GST	9/4/2018	E-way bill in case of storing of goods in godown of transporter.
36	62-36-2018-GST	9/12/2018	Levy of GST on Priority Sector Lending Certificate-reg.
37	63-37-2018-GST	9/14/2018	Clarification regarding processing of refund claims filed by UIN entitles
38	64-38-2018-GST	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
39	65-39-2018-GST	9/14/2018	Guidelines for Deductions and Deposits of TDS by the DDO under GST
40	66-40-2018-GST	9/26/2018	GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
41	67-41-2018-GST	28/09/18	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
42	68-42-2018-GST	05/10/18	Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
43	69-43-2018-GST	10/26/2018	Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
44	70-44-2018-GST	10/26/2018	Clarification on certain issues related to refund
45	71-45-2018-GST	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
46	72-46-2018-GST	10/26/2018	Circular to clarify the procedure in respect of return of time expired drugs or medicines
47	73-47-2018-GST	11/5/2018	Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
48	74-48-2018-GST	11/5/2018	Circular clarifying collection of tax at source by Tea Board of India.

Orders

Sr No.	Order No.	Date of Order	Subject
14	04-2018-GST	9/17/2018	Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
13	03-2018-GST	8/16/2018	Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
12	02-2018-GST	3/31/2018	Incidence of GST on providing catering services in train – Regarding.
11	01-2018-GST	3/28/2018	Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
10	10/2017-GST	11/15/2017	Seeks to extend the due date for revision of FORM GST TRAN-2
9	9/2017-GST	11/15/2017	Seeks to extend the due date for submitting FORM GST TRAN-2
8	8/2017-GST	10/28/2017	Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
7	7/2017-GST	10/28/2017	Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
6	6/2017-GST	10/28/2017	Extension of time limit for submitting application in FORM GST REG-26
5	5/2017-GST	10/28/2017	Extension of time limit for intimation of details of stock in FORM GST CMP-03
4	4/2017-GST	09/29/2017	Extension of time limit for intimation of details in FORM GST CMP-03
3	3/2017-GST	09/21/2017	Extension of time limit for submitting the declaration in FORM GST TRAN-1
2	2/2017-GST	09/18/2017	Extension of time limit for submitting the declaration in FORM GST TRAN-1
1	1/2017-GST	07/21/2017	Extension of date for filing option for composition scheme

I am text block. Click edit button to change this text. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

GST Notifications

[/vc_column][/vc_row]

CENTRE

STATE/UT