Central Tax Circulars

Circulars NumberDateDetails
123/2019 11-11-2019 Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/2019 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.
121/2019 11-10-2019 Clarification related to supply of grant of alcoholic liquor license.
120/2019 11-10-2019 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119/2019 11-10-2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118/2019 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.
117/2019 11-10-2019 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116/2019 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.
115/2019 11-10-2019 Clarification on issue of GST on Airport levies.
114/2019 11-10-2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113/2019 11-10-2019 Clarification regarding GST rates & classification (goods) Circular–reg.
112/2019 03-10-2019 Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/2019 03-10-2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/2019 03-10-2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109/2019 22-07-2019 Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019 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.
107/2019 18-07-2019 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/2019 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.
105/2019 28-06-2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
104/2019 28-06-2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019 28-06-2019 Clarification regarding determination of place of supply in certain cases – reg.
102/2019 28-06-2019 Clarification regarding applicability of GST on additional / penal interest – reg.
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