Circulars of IGST & CGST
IGST CIRCULARS- 2019
04 /01/2019-GST, F. No. CBEC-20/16/04/2018 – GST, dt. 01-02-2019: 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).
IGST CIRCULARS- 2018
03 /1/2018-IGST, F. No. CBEC/20/16/03/2017- GST, dt. 25.04.2018: Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.
IGST CIRCULARS- 2017
01 /1/2017-IGST, F.No.354/119/2017–TRU(Pt), dt. 07.07.2017: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding
136 /06/2020 F. No. CBEC-20/06/04-2020-GST Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) – Reg
133 /03/2020 F. No. CBEC-20/16/13/2019-GST Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
128 /2019 F. No. GST/INV/ DIN/01/2019-20 23-12-2019: 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.
126 /2019 F.No. 354/150/2019-TRU dt, 22-11-2019: 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.
122 /2019 GST/INV/DIN/01/2019-20 05-11-2019: 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.
118 /2019 F.No. 354/136/2019-TRU- 11-10-2019: Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
116 /2019 F.No. 354/136/2019-TRU- 11-10-2019: 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.
108 /2019 F. No. CBEC-20/06/03/2019-GST, 18-07-2019: 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.
106 /2019 F. No. CBEC-20/16/04/2018-GST, 29-06-2019: 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.
101 /2019, F. No. 354/27/2019- TRU-GST, 30-04-2019: 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.
99 /2019, F. No. CBEC–20/16/04/2018 – GST, 23-04-2019: 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.
91 /2019, F. No. CBEC-20/16/04/2018 – GST, dt. 18-02-2019: 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
89 /2019, F. No. CBEC-20/16/04/2018 – GST, dt. 18-02-2019: 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.
88 /2019, F. No. CBEC-20/16/04/2018 – GST, dt. 01-02-2019: 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).
75 /2018,Circular No. 75/49/2018-GST, dt. 27-12-2018: Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
71 /2018, F. No. 20/16/04/2017-GST, dt. 26-10-2018:Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
67 /2018, F.No.S.31011/11/2018-ST-I-DoR, dt. 28-09-2018: Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 – reg.
64 /2018, CBEC/20/16/03/2017-GST, dt. 14-09-2018: 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.
54 /2018, F.No.354/255/2018-TRU (Part-2): dt. 09-08-2018: 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.
53 /2018, F.No.354/255/2018-TRU (Part-2), dt. 09-08-2018: 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.
50 /2018, F. No. 354/03/2018-TRU, dt.31-07-2018: 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.
41 /2018, CBEC-20/16/03/2017-GST, dt 13-04-2018: clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
Circular: 35/2018, F. No. B-1/20/2016-TRU, dt. 05-03-2018: 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.
33/2018 F. No. 267/67/2017-CX.8, dt. 23-02-2018: 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.
32/2018 F. No. 354/17/2018-TRU, dt. 12-02 2018: Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018, F. No. 349/75/2017-GST, dt. 09-02-2018: 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.
29/2018, F. No. 354/1/2018-TRU – 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.
28/2018, F. No. 354/03/2018 – Clarifications regarding GST on College Hostel Mess Fees
27/2018, F. No. 354/107/2017-TRU – Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
F. No. 354/173/2017-TRU – Clarification on supply of satellite launch services by ANTRIX Corporation Ltd
Circular: 27/2017, F. No. 354/107/2017-TRU, dt. 04-01-2018: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
Circular : 23/2017, F. No. 349/58/2017-GST, dt. 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.
Circular : F.No. 349/164/2017-GST, dt 06-11-2017: 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.
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