CGST Circulars

CGST Circulars

Year 2019:

Circular No.Date of issueFile No.Subject
93/20198/3/2019F. No. 354/124/2018-TRUSeeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/20197/3/2019F. No. CBEC-20/16/04/2018 – GSTCircular clarifying various doubts related to treatment of sales promotion scheme under GST
91/201918-02-2019F. No. CBEC-20/16/04/2018 – GSTSeeks 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.
90/201918-02-2019F. No. CBEC-20/16/04/2018 – GSTSeeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/201918-02-2019F. No. CBEC-20/16/04/2018 – GSTSeeks 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.
88/20191/2/2019F. No. CBEC-20/16/04/2018 – GSTSeeks 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).
87/20192/1/2019F. No. 267/80/2018-CX.8
86/20191/1/2019F. No. 354/ 428/2018- TRUGST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/20191/1/2019F. No. 354/ 428/2018- TRUClarification on GST rate applicable on supply of food and beverage services by educational institution.
84/20191/1/2019F. No. 354/ 428/2018- TRUClarification on issue of classification of service of printing of pictures covered under 998386.
83/20191/1/2019F. No. 354/ 428/2018- TRUApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/20191/1/2019F. No. 354/ 428/2018- TRUApplicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

Year 2018:

Circular No.Date of issueFile No.Subject
81/201831-12-2018Circular No. 81/55/2018-GSTseeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/201831-12-2018Circular No. 80/54/2018-GSTClarification regarding GST rates & classification (goods)
79/201831-12-2018Circular No. 79/53/2018-GSTClarification on refund related issues
78/201831-12-2018Circular No. 78/52/2018-GSTClarification on export of services under GST
77/201831-12-2018Circular No. 77/51/2018-GSTDenial of composition option by tax authorities and effective date thereof
76/201831-12-2018Circular No. 76/50/2018-GSTClarification 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 
75/201827-12-2018Circular No. 75/49/2018-GSTGuidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
74/20185/11/2018Circular No. 74/48/2018-GSTCircular clarifying collection of tax at source by Tea Board of India.
73/20185/11/2018Circular No. 73/47/2018-GSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
72/201826-10-2018F. No. 349/94/2018-GSTCircular to clarify the procedure in respect of return of time expired drugs or medicines
71/201826-10-2018F. No. 20/16/04/2018-GSTClarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
70/201826-10-2018F. No. 20/16/04/2018-GSTClarification on certain issues related to refund
69/201826-10-2018F. No. 20/16/04/2018-GSTCircular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/20185/10/2018F. No. 354/360/2018-TRUNotifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/201828-09-2018F.No.S.31011/11/2018-ST-I-DoRModification 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
66/201826-09-2018F. No. 354/314/2017-TRUGST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/201814-09-2018F.No.S.31011/11/2018-ST-I-DoRGuidelines for Deductions and Deposits of TDS by the DDO under GST
64/201814-09-2018CBEC/20/16/03/2017-GSTModification 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
63/201814-09-2018F. No. 349/48/2017-GSTClarification regarding processing of refund claims filed by UIN entitles
62/201812/9/2018F. No. 354/124/2018-TRULevy of GST on Priority Sector Lending Certificate-reg.
61/20184/9/2018CBEC-20/13/01/2018-GSTE-way bill in case of storing of goods in godown of transporter.
60/20184/9/2018CBEC-20/16/10/2018-GST (CBEC)Processing of refund applications filed by Canteen Stores Department (CSD).
59/20184/9/2018F. No. 349/21/2016-GSTClarification on refund related issues.
58/20184/9/2018CBEC-20/16/4/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/20184/9/2018CBEC-20/16/4/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/201824-08-2018F.No.354/290/2018-TRUClarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
55/201810/8/2018F. No. 354/159/2018- TRUTaxability of services provided by Industrial Training Institutes (ITI) .
54/20189/8/2018F.No.354/255/2018-TRU (Part-2)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.
53/20189/8/2018F.No.354/255/2018-TRU (Part-2)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
52/20189/8/2018F.No.354/255/2018-TRU (Part-2)Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
51/201831-07-2018F. No. 354/220/2018 – TRUApplicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/201831-07-2018F. No. 354/03/2018-TRUSeeks 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.
49/201821-06-2018F. No. CBEC/20/16/03/2017-GSTSeeks to modify Circular No. 41/15/2018-GST
48/201814-06-2018F.No. CBEC/20/16/03/2017-GSTCirculars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/20188/6/2018F.No. CBEC- 20/16/03/2017-GSTClarifications of certain issues under GST
46/20186/6/2018F.No. 354/149/2017–TRUApplicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
45/201830-05-2018F.No. /20/16/4/2018-GSTClarification on refund related issues
44/20182/5/2018F.No. 341/28/2017-TRUIssue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/201813-04-2018F. No. 349/48/2017-GSTclarifying the issues arising in refund to UIN.
42/201813-04-2018CBEC-20/16/03/2017-GSTclarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/201813-04-2018CBEC-20/16/03/2017-GSTclarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
40/20186/4/2018F. No. 349/82/2017-GSTClarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/20183/4/2018F. No. 267/7/2018-CX.8Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/201826-03-2018F. No. 20/16/03/2017-GSTClarifications on issues related to Job Work
37/201815-03-2018F. No. 349/47/2017-GSTClarifications on exports related refund issues
36/201813-03-2018F. No. 349/48/2017-GSTProcessing of refund application for UIN entities
35/20185/3/2018F. No. B-1/20/2016-TRUClarification 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
34/20181/3/2018F. No. 354/17/2018-TRUClarification regarding GST in respect of certain services.
33/201823-02-2018F. No. 267/67/2017-CX.8Directions 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..
32/201812/2/2018F. No. 354/17/2018-TRUClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/20189/2/2018F. No. 349/75/2017-GSTProper 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.
30/201825-01-2018F. No. 354/1/2018-TRU)GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/201825-01-2018F. 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.
28/20188/1/2018F. No. 354/03/2018Clarifications regarding GST on College Hostel Mess Fees
27/20174/1/2018F. No. 354/107/2017-TRUClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

Year 2017:

Circular No.Date of issueFile No.Subject
26/201729-12-2017F. No. 349/164/2017-GSTFiling of returns under GST
25/201721-12-2017F. No. 349/58/2017-GSTManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/201721-12-2017F. No. 349/58/2017-GSTManual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/201721-12-2017F. No. 349/58/2017-GSTIssues 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
22/201721-12-2017F. No. 349/58/2017-GSTClarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/201722-11-2017F. 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].
20/201722-11-2017F. No. 354/320/2017- TRU(Pt)GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/201720-11-2017F. No. 354/263/2017- TRUClarification on taxability of custom milling of paddy.
18/201716-11-2017F. No. 354/320/2017-TRU-Pt.1Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/201715-11-2017F. No. 349/169/2017-GSTManual filing and processing of refund claims in respect of zero-rated supplies .
16/201715-11-2017F.No. 354/173/2017-TRUClarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/20176/11/2017F.No. 349/164/2017-GSTDue 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
14/20176/11/2017F. No. 349/21/2016 GSTProcedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/201727-10-2017F. No. 354/129/2017-TRUClarification of classification of cut pieces of fabric under GST
12/201726-10-2017F.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].
11/201720-10-2017F. No. 354/263/2017-TRUClarification on taxability of printing contracts
10/201718-10-2017CBEC – 20/16/03/2017-GSTClarification on movement of goods on approval basis
09/201718-10-2017F. No. 349/75/2017-GSTAuthorized officer for enrollment of Goods and Services Tax Practitioner
08/20174/10/2017F. No. 349/74/2017-GST (Pt.) Vol.-IIClarification on issues related to furnishing of Bond/LUT for exports
07/20171/9/2017F. No. 349/164/2017/-GSTSystem based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
06/201727-08-2017F. No. 354/149/2017-TRUCGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/201711/8/2017F. No. 349/82/2017-GSTCircular on Bond/LUT in case of exports without payment of integrated tax
04/20177/7/2017F. No. 349/82/2017-GSTReagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/20175/7/2017F. No. 349/75/2017-GSTProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/20174/7/2017F. No. 349/82/2017-GSTIssues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/201726-06-2017F. No. 349/75/2017-GSTProper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg