Central Tax Circulars

Circulars NumberDateDetails
101/2019 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.
100/2019 30-04-2019 GST Applicability on Seed Certification Tags.
99/2019 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.
98/2019 23-04-2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019 05-04-2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
96/2019 28-03-2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019 28-03-2019 Seeks to clarify verification for grant of new registration.
94/2019 28-03-2019 Seeks to clarify certain refund related issues under GST.
93/2019 08-03-2019 Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019 07-03-2019 Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/2019 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.
90/2019 18-02-2019 Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019 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 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).
87/2019 02-01-2019 -
86/2019 01-01-2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019 01-01-2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019 01-01-2019 Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019 01-01-2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019 01-01-2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
81/2018 31-12-2018 seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018 31-12-2018 Clarification regarding GST rates & classification (goods)
79/2018 31-12-2018 Clarification on refund related issues
78/2018 31-12-2018 Clarification on export of services under GST
77/2018 31-12-2018 Denial of composition option by tax authorities and effective date thereof
76/2018 31-12-2018 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act
75/2018 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
74/2018 05-11-2018 Circular clarifying collection of tax at source by Tea Board of India.
73/2018 05-11-2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
72/2018 26-10-2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines
71/2018 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
70/2018 26-10-2018 Clarification on certain issues related to refund
69/2018 26-10-2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/2018 05-10-2018 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
67/2018 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 dated14.09.2018 - reg
66/2018 26-09-2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/2018 14-09-2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST
64/2018 14-09-2018 Modification of the procedure for interception of conveyances for inspection of goods in movement
63/2018 14-09-2018 Clarification regarding processing of refund claims filed by UIN entitles
62/2018 12-09-2018 Levy of GST on Priority Sector Lending Certificate-reg.
61/2018 04-09-2018 E-way bill in case of storing of goods in godown of transporter.
60/2018 04-09-2018 Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018 04-09-2018 Clarification on refund related issues.
58/2018 04-09-2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018 04-09-2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
56/2018 24-08-2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
55/2018 10-08-2018 Taxability of services provided by Industrial Training Institutes (ITI) .
54/2018 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 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
52/2018 09-08-2018 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
51/2018 31-07-2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/2018 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.
49/2018 21-06-2018 Seeks to modify Circular No. 41/15/2018-GST
48/2018 14-06-2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018 08-06-2018 Clarifications of certain issues under GST
46/2018 06-06-2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energ Certificates (RECs) and other similar scrips -regarding
45/2018 30-05-2018 Clarification on refund related issues
44/2018 02-05-2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018 13-04-2018 clarifying the issues arising in refund to UIN.
42/2018 13-04-2018 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/2018 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.
40/2018 06-04-2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018 03-04-2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/2018 26-03-2018 Clarifications on issues related to Job Work
37/2018 15-03-2018 Clarifications on exports related refund issues
36/2018 13-03-2018 Processing of refund application for UIN entities
35/2018 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
34/2018 01-03-2018 Clarification regarding GST in respect of certain services.
33/2018 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 12-02-2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018 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.
30/2018 25-01-2018 GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/2018 25-01-2018 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.
28/2018 08-01-2018 Clarifications regarding GST on College Hostel Mess Fees
27/2017 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.
26/2017 29-12-2017 Filing of returns under GST
25/2017 21-12-2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017 21-12-2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017 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
22/2017 21-12-2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017 22-11-2017 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]
20/2017 22-11-2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017 20-11-2017 Clarification on taxability of custom milling of paddy
18/2017 16-11-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
17/2017 15-11-2017 Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017 15-11-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017 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
14/2017 06-11-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017 27-10-2017 Clarification of classification of cut pieces of fabric under GST
12/2017 26-10-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
11/2017 20-10-2017 Clarification on taxability of printing contracts
10/2017 18-10-2017 Clarification on movement of goods on approval basis
09/2017 18-10-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017 04-10-2017 Clarification on issues related to furnishing of Bond/LUT for exports
07/2017 01-09-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
06/2017 27-08-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017 11-08-2017 Circular on Bond/LUT in case of exports without payment of integrated tax
04/2017 07-07-2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/2017 05-07-2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/2017 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017 26-06-2017 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