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Central Tax Circulars
Central Tax Circular 140/2020 - Clarification in respect of levy of GST on Directors Remuneration.
Central Tax Circular 139/2020 - Clarification on Refund Related Issues.
Central Tax Circular 138/2020 - Seeks to clarify issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.
Central Tax Circular 136/2020 - 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
Central Tax Circular 135/2020 - Circular on Clarification on refund related issues - Reg
Central Tax Circular 134/2020 - Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
Central Tax Circular 133/2020 - 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
Central Tax Circular 132/2020 - To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
Central Tax Circular 131/2020 - Standard Operating Procedure (SOP) to be followed by exporters -reg.
Central Tax Circular 130/2019 - RCM on renting of motor vehicles.
Central Tax Circular 129/2019 - Standard Operating Procedure to be followed in case of non-filers of returns – reg.
Central Tax Circular 128/2019 - 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.
Central Tax Circular 127/2019 - seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
Central Tax Circular 126/2019 - 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.
Central Tax Circular 125/2019 - Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
Central Tax Circular 124/2019 - Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
Central Tax Circular 123/2019 - GST circular 123 - CBIC restricts availing ITC in terms of sub-rule (4) of rule 36 of CGST Rules, 2017
Central Tax Circular 122/2019 - 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.
Central Tax Circular 121/2019 - Clarification related to supply of grant of alcoholic liquor license.
Central Tax Circular 120/2019 - Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
Central Tax Circular 119/2019 - Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
Central Tax Circular 118/2019 - Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
Central Tax Circular 117/2019 - Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
Central Tax Circular 116/2019 - 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.
Central Tax Circular 115/2019 - Clarification on issue of GST on Airport levies.
Central Tax Circular 114/2019 - Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
Central Tax Circular 113/2019 - Clarification regarding GST rates & classification (goods) Circular–reg.
Central Tax Circular 112/2019 - Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
Central Tax Circular 111/2019 - Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
Central Tax Circular 110/2019 - Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
Central Tax Circular 109/2019 - Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
Central Tax Circular 108/2019 - 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.
Central Tax Circular 107/2019 - which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
Central Tax Circular 106/2019 - Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration.
Central Tax Circular 105/2019 - Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
Central Tax Circular 104/2019 - Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
Central Tax Circular 103/2019 - Clarification regarding determination of place of supply in certain cases – reg.
Central Tax Circular 102/2019 - Clarification regarding applicability of GST on additional / penal interest – reg.
Central Tax Circular 101/2019 - 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.
Central Tax Circular 100/2019 - GST Applicability on Seed Certification Tags.
Central Tax Circular 99/2019 - 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.
Central Tax Circular 98/2019 - Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
Central Tax Circular 97/2019 - Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
Central Tax Circular 96/2019 - Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
Central Tax Circular 95/2019 - Seeks to clarify verification for grant of new registration.
Central Tax Circular 94/2019 - Seeks to clarify certain refund related issues under GST.
Central Tax Circular 93/2019 - Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
Central Tax Circular 92/2019 - Circular clarifying various doubts related to treatment of sales promotion scheme under GST
Central Tax Circular 91/2019 - 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.
Central Tax Circular 90/2019 - Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
Central Tax Circular 89/2019 - 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.
Central Tax Circular 88/2019 - 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).
Central Tax Circular 87/2019 - -
Central Tax Circular 86/2019 - GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
Central Tax Circular 85/2019 - Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Central Tax Circular 84/2019 - Clarification on issue of classification of service of printing of pictures covered under 998386.
Central Tax Circular 83/2019 - Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
Central Tax Circular 82/2019 - Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
Central Tax Circular 81/2018 - seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
Central Tax Circular 80/2018 - Clarification regarding GST rates & classification (goods)
Central Tax Circular 79/2018 - Clarification on refund related issues
Central Tax Circular 78/2018 - Clarification on export of services under GST
Central Tax Circular 77/2018 - Denial of composition option by tax authorities and effective date thereof
Central Tax Circular 76/2018 - Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act
Central Tax Circular 75/2018 - Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
Central Tax Circular 74/2018 - Circular clarifying collection of tax at source by Tea Board of India.
Central Tax Circular 73/2018 - Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
Central Tax Circular 72/2018 - Circular to clarify the procedure in respect of return of time expired drugs or medicines
Central Tax Circular 71/2018 - Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
Central Tax Circular 70/2018 - Clarification on certain issues related to refund
Central Tax Circular 69/2018 - Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
Central Tax Circular 68/2018 - Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
Central Tax Circular 67/2018 - 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
Central Tax Circular 66/2018 - GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
Central Tax Circular 65/2018 - Guidelines for Deductions and Deposits of TDS by the DDO under GST
Central Tax Circular 64/2018 - Modification of the procedure for interception of conveyances for inspection of goods in movement
Central Tax Circular 63/2018 - Clarification regarding processing of refund claims filed by UIN entitles
Central Tax Circular 62/2018 - Levy of GST on Priority Sector Lending Certificate-reg.
Central Tax Circular 61/2018 - E-way bill in case of storing of goods in godown of transporter.
Central Tax Circular 60/2018 - Processing of refund applications filed by Canteen Stores Department (CSD).
Central Tax Circular 59/2018 - Clarification on refund related issues.
Central Tax Circular 58/2018 - Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
Central Tax Circular 57/2018 - Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
Central Tax Circular 56/2018 - Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
Central Tax Circular 55/2018 - Taxability of services provided by Industrial Training Institutes (ITI) .
Central Tax Circular 54/2018 - 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.
Central Tax Circular 53/2018 - 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
Central Tax Circular 52/2018 - Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
Central Tax Circular 51/2018 - Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
Central Tax Circular 50/2018 - 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.
Central Tax Circular 49/2018 - Seeks to modify Circular No. 41/15/2018-GST
Central Tax Circular 48/2018 - Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
Central Tax Circular 47/2018 - Clarifications of certain issues under GST
Central Tax Circular 46/2018 - Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energ Certificates (RECs) and other similar scrips -regarding
Central Tax Circular 45/2018 - Clarification on refund related issues
Central Tax Circular 44/2018 - Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
Central Tax Circular 43/2018 - clarifying the issues arising in refund to UIN.
Central Tax Circular 42/2018 - clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
Central Tax Circular 41/2018 - clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
Central Tax Circular 40/2018 - Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
Central Tax Circular 39/2018 - Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Central Tax Circular 38/2018 - Clarifications on issues related to Job Work
Central Tax Circular 37/2018 - Clarifications on exports related refund issues
Central Tax Circular 36/2018 - Processing of refund application for UIN entities
Central Tax Circular 35/2018 - 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
Central Tax Circular 34/2018 - Clarification regarding GST in respect of certain services.
Central Tax Circular 33/2018 - 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..
Central Tax Circular 32/2018 - Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
Central Tax Circular 31/2018 - 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.
Central Tax Circular 30/2018 - GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
Central Tax Circular 29/2018 - 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.
Central Tax Circular 28/2018 - Clarifications regarding GST on College Hostel Mess Fees
Central Tax Circular 27/2017 - Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
Central Tax Circular 26/2017 - Filing of returns under GST
Central Tax Circular 25/2017 - Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
Central Tax Circular 24/2017 - Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
Central Tax Circular 23/2017 - 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
Central Tax Circular 22/2017 - Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
Central Tax Circular 21/2017 - 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]
Central Tax Circular 20/2017 - GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
Central Tax Circular 19/2017 - Clarification on taxability of custom milling of paddy
Central Tax Circular 18/2017 - Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
Central Tax Circular 17/2017 - Manual filing and processing of refund claims in respect of zero-rated supplies .
Central Tax Circular 16/2017 - Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
Central Tax Circular 15/2017 - 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
Central Tax Circular 14/2017 - Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
Central Tax Circular 13/2017 - Clarification of classification of cut pieces of fabric under GST
Central Tax Circular 12/2017 - Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
Central Tax Circular 11/2017 - Clarification on taxability of printing contracts
Central Tax Circular 10/2017 - Clarification on movement of goods on approval basis
Central Tax Circular 09/2017 - Authorized officer for enrollment of Goods and Services Tax Practitioner
Central Tax Circular 08/2017 - Clarification on issues related to furnishing of Bond/LUT for exports
Central Tax Circular 07/2017 - System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
Central Tax Circular 06/2017 - CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
Central Tax Circular 05/2017 - Circular on Bond/LUT in case of exports without payment of integrated tax
Central Tax Circular 04/2017 - Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
Central Tax Circular 03/2017 - Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
Central Tax Circular 02/2017 - Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
Central Tax Circular 01/2017 - 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
Integrated Tax Circulars
GST Removal of Difficulty Orders
GST Returns and Forms
FAQ on GST
GST Acts, Notifications, Circulars, Orders
Central Tax Circulars
Central Tax Circular 55/2018 - Taxability of services provided by Industrial Training Institutes (ITI) .
Central Tax Circulars
CGST Circular 55/2018
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