GST Circulars/Orders - CBIC - 2020
GST Circulars - CGST - CBIC - March - 2020
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 135/05/2020 | View in English | 31-03-2020 | F. No. CBEC-20/01/06/2019-GST | Circular on Clarification on refund related issues - Reg |
| 134/04/2020 | View in English | 23-03-2020 | F. No. CBEC-20/16/12/2020-GST | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| 133/03/2020 | View in English | 23-03-2020 | 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 |
| 132/2/2020 | View in English | 18-03-2020 | F. No. CBEC-20/16/15/2018-GST | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
GST Circulars - CGST - CBIC - February - 2020
| Circular No. | View in English | Date of Issue | File No. | Subject |
Order-01/2020-GST | View in English | 07-02-2020 | F. No. CBEC-20/06/17/2018-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases |
GST Circulars - CGST - CBIC - January - 2020
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 131/1/2020 | View in English | 23-01-2020 | F. No. CBEC-20/16/07/2020-GST | Standard Operating Procedure (SOP) to be followed by exporters -reg. |
GST Circulars/Orders - CBIC - 2019
GST Circulars - CGST - CBIC - December - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 130/2019 | View in English | 31-12-2019 | F. No. 354/189/2019-TRU | RCM on renting of motor vehicles. |
| 129/2019 | View in English | 24-12-2019 | F. No. CBEC-20/06/04/2019-GST | Standard Operating Procedure to be followed in case of non-filers of returns – reg. |
| 128/2019 | View in English | 23-12-2019 | F. No. GST/INV/ DIN/01/2019-20 | 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. |
| 127/2019 | View in English | 04-12-2019 | F. No. CBEC – 20/06/03/2019 – GST | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. |
GST Circulars - CGST - CBIC - November - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 126/2019 | View in English | 22-11-2019 | F.No. 354/150/2019-TRU | 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. |
| 125/2019 | View in English | 18-11-2019 | F.No. CBEC - 20/16/04/18 - GST | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
| 124/2019 | View in English | 18-11-2019 | F.No. CBEC - 20/16/04/18 - GST | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
| 123/2019 | View in English | 11-11-2019 | F.No. CBEC - 20/06/14/2019 - GST | 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 | View in English | 05-11-2019 | GST/INV/DIN/01/2019-20 | 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. |
GST Circulars - CGST - CBIC - October - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 121/2019 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification related to supply of grant of alcoholic liquor license. |
120/2019 | View In English | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). |
| 119/2019 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. |
| 118/2019 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | 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 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. |
| 116/2019 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | 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 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on issue of GST on Airport levies. |
| 114/2019 | View in English | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. |
| 113/2019 | View in English | 11-10-2019 | F.No.354/131/2019-TRU | Clarification regarding GST rates & classification (goods) Circular–reg. |
| 112/2019 | View in English | 03-10-2019 | F.No. CBEC – 20/06/03/2019 – GST | Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. |
| 111/2019 | View in English | 03-10-2019 | F.No. CBEC – 20/06/03/2019 – GST | Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. |
| 110/2019 | View in English | 03-10-2019 | F.No. CBEC – 20/06/03/2019 – GST | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. |
GST Circulars - CGST - CBIC - July - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 109/2019 | View in English | 22-07-2019 | F. No. 332/04/2017- TRU | Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. |
| 108/2019 | View in English | 18-07-2019 | F. No. CBEC-20/06/03/2019-GST | 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 | View in English | 18-07-2019 | F. No. CBEC-20/06/03/2019-GST | which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). |
GST Circulars - CGST - CBIC - June - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 106/2019 | View in English | 29-06-2019 | F. No. CBEC-20/16/04/2018-GST | 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. |
| 105/2019 | View in English | 28-06-2019 | F. No. CBEC-20/16/04/2018-GST | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
| 104/2019 | View in English | 28-06-2019 | F. No. CBEC-20/16/04/2018-GST | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. |
| 103/2019 | View in English | 28-06-2019 | F. No. CBEC- 20/16/04/2018 – GST | Clarification regarding determination of place of supply in certain cases – reg. |
| 102/2019 | View in English | 28-06-2019 | F. No. CBEC- 20/16/04/2018 – GST | Clarification regarding applicability of GST on additional / penal interest – reg. |
GST Circulars - CGST - CBIC - April - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 101/2019 | View in English | 30-04-2019 | F. No. 354/27/2019- TRU | 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 | View in English | 30-04-2019 | F. No. 354/27/2019- TRU | GST Applicability on Seed Certification Tags. |
| 99/2019 | View in English | 23-04-2019 | F. No. CBEC–20/16/04/2018 – GST | 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. |
| 98/2019 | View in English | 23-04-2019 | F. No. CBEC-20/16/04/2018 – GST | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
| 97/2019 | View in English | 05-04-2019 | F. No. 20/16/04/2018 – GST | Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
GST Circulars - CGST - CBIC - March - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 96/2019 | View in English | 28-03-2019 | F. No. 20/16/04/2018 – GST | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. |
| 95/2019 | View in English | 28-03-2019 | F. No. 20/16/04/2018 – GST | Seeks to clarify verification for grant of new registration. |
| 94/2019 | View in English | 28-03-2019 | F. No. 20/16/04/2018 – GST | Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 93/2019 | View in English | 08-03-2019 | F. No. 354/124/2018-TRU | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding |
| 92/2019 | View in English | 07-03-2019 | F. No. CBEC-20/16/04/2018 - GST | Circular clarifying various doubts related to treatment of sales promotion scheme under GST |
GST Circulars - CGST - CBIC - March - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order-02/2019-GST | View in English | 12-03-2019 | F. No. CBEC-20/16/15/2018-GST | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 |
GST Circulars - IGST - CBIC - February - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
04/01/2019-GST | View in English | 01-02-2019 | F. No. CBEC-20/16/04/2018 - GST | 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). |
GST Circulars - CGST - CBIC - February - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 91/2019 | View in English | 18-02-2019 | F. No. CBEC-20/16/04/2018 - GST | 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 | View in English | 18-02-2019 | F. No. CBEC-20/16/04/2018 - GST | 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 | View in English | 18-02-2019 | F. No. CBEC-20/16/04/2018 - GST | 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 | View in English | 01-02-2019 | F. No. CBEC-20/16/04/2018 - GST | 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). |
GST Circulars - CGST - CBIC - January - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order-01/2019-GST | View in English | 31-01-2019 | F. No. CBEC-20/06/17/2018-GS | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. |
GST Circulars - CGST - CBIC - January - 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 87/2019 | View in English | 02-01-2019 | F. No. 267/80/2018-CX.8 | - |
| 86/2019 | View in English | 01-01-2019 | F. No. 354/ 428/2018- TRU | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
| 85/2019 | View in English | 01-01-2019 | F. No. 354/ 428/2018- TRU | Clarification on GST rate applicable on supply of food and beverage services by educational institution. |
| 84/2019 | View in English | 01-01-2019 | F. No. 354/ 428/2018- TRU | Clarification on issue of classification of service of printing of pictures covered under 998386. |
| 83/2019 | View in English | 01-01-2019 | F. No. 354/ 428/2018- TRU | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
| 82/2019 | View in English | 01-01-2019 | F. No. 354/ 428/2018- TRU | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - December 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No.10/2019 - Central Tax | View in English | 26-12-2019 | - | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020 |
| Order No.9/2019 - Central Tax | View in English | 03-12-2019 | - | Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - November 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No.8/2019 - Central Tax | View in English | 14-11-2019 | - | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - August 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 7/2019 - Central Tax | View in English | 26-08-2019 | - | seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019. |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - June 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 6/2019 - Central Tax | View in English | 28-06-2019 | - | Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - April 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 5/2019 - Central Tax | View in English | 23-04-2019 | - | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
GST Orders - Removal of Difficulty Orders - UTGST- CBIC - March 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 4/2019 - Central Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 |
| Order No. 3/2019 - Central Tax | View in English | 08-03-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate) |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - February 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 2/2019 - Central Tax | View in English | 01-02-2019 | - | Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019 |
| Order No. 1/2019 - Central Tax | View in English | 01-02-2019 | - | Seeks to supersede Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019 |
GST Orders - Removal of Difficulty Orders - UTGST- CBIC - February 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 1/2019 - Union Territories Tax | View in English | 01-02-2019 | - | Seeks to supersede Removal of Difficulties Order No. 1/2017 - Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019. |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - March 2019
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars/Orders - CBIC - 2018
GST Circulars - CGST - CBIC - December - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 74/2018 | View in English | 05-11-2018 | Circular No. 74/48/2018-GST | Circular clarifying collection of tax at source by Tea Board of India. |
| 73/2018 | View in English | 05-11-2018 | Circular No. 73/47/2018-GST | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. |
GST Circulars - CGST - CBIC - November - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 81/2018 | View in English | 31-12-2018 | Circular No. 81/55/2018-GST | seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. |
| 80/2018 | View in English | 31-12-2018 | Circular No. 80/54/2018-GST | Clarification regarding GST rates & classification (goods) |
| 79/2018 | View in English | 31-12-2018 | Circular No. 79/53/2018-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 78/2018 | View in English | 31-12-2018 | Circular No. 78/52/2018-GST | Clarification on export of services under GST |
| 77/2018 | View in English | 31-12-2018 | Circular No. 77/51/2018-GST | Denial of composition option by tax authorities and effective date thereof |
| 76/2018 | View in English | 31-12-2018 | Circular No. 76/50/2018-GST | Clarification 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 |
| 75/2018 | View in English | 27-12-2018 | Circular No. 75/49/2018-GST | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture |
GST Circulars - CGST - CBIC - October - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 72/2018 | View in English | 26-10-2018 | F. No. 349/94/2018-GST | Circular to clarify the procedure in respect of return of time expired drugs or medicines |
| 71/2018 | View in English | 26-10-2018 | F. No. 20/16/04/2018-GST | 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 | View in English | 26-10-2018 | F. No. 20/16/04/2018-GST | Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 69/2018 | View in English | 26-10-2018 | F. No. 20/16/04/2018-GST | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
| 68/2018 | View in English | 05-10-2018 | F. No. 354/360/2018-TRU | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 |
GST Circulars - CGST - CBIC - September - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 67/2018 | View in English | 28-09-2018 | F.No.S.31011/11/2018-ST-I-DoR | 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 | View in English | 26-09-2018 | F. No. 354/314/2017-TRU | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts |
| 65/2018 | View in English | 14-09-2018 | F.No.S.31011/11/2018-ST-I-DoR | Guidelines for Deductions and Deposits of TDS by the DDO under GST |
| 64/2018 | View in English | 14-09-2018 | CBEC/20/16/03/2017-GST | 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 |
| 63/2018 | View in English
Corrigendum | 14-09-2018 | F. No. 349/48/2017-GST | Clarification regarding processing of refund claims filed by UIN entitles |
| 62/2018 | View in English | 12-09-2018 | F. No. 354/124/2018-TRU | Levy of GST on Priority Sector Lending Certificate-reg. |
| 61/2018 | View in English | 04-09-2018 | CBEC-20/13/01/2018-GST | E-way bill in case of storing of goods in godown of transporter. |
| 60/2018 | View in English | 04-09-2018 | CBEC-20/16/10/2018-GST (CBEC) | Processing of refund applications filed by Canteen Stores Department (CSD). |
| 59/2018 | View in English | 04-09-2018 | F. No. 349/21/2016-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 58/2018 | View in English | 04-09-2018 | CBEC-20/16/4/2018-GST | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. |
| 57/2018 | View in English
Corrigendum | 04-09-2018 | CBEC-20/16/4/2018-GST | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
GST Circulars - CGST - CBIC - August - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - July - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - June - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - May - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - April - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - March - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - February - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - January - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - May - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - September - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - August - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - March - 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - December 2018
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars/Orders - CBIC - 2017
GST Circulars - CGST - CBIC - December - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 74/2018 | View in English | 05-11-2018 | Circular No. 74/48/2018-GST | Circular clarifying collection of tax at source by Tea Board of India. |
| 73/2018 | View in English | 05-11-2018 | Circular No. 73/47/2018-GST | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. |
GST Orders - CGST- CBIC - December 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - November - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 81/2018 | View in English | 31-12-2018 | Circular No. 81/55/2018-GST | seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. |
| 80/2018 | View in English | 31-12-2018 | Circular No. 80/54/2018-GST | Clarification regarding GST rates & classification (goods) |
| 79/2018 | View in English | 31-12-2018 | Circular No. 79/53/2018-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 78/2018 | View in English | 31-12-2018 | Circular No. 78/52/2018-GST | Clarification on export of services under GST |
| 77/2018 | View in English | 31-12-2018 | Circular No. 77/51/2018-GST | Denial of composition option by tax authorities and effective date thereof |
| 76/2018 | View in English | 31-12-2018 | Circular No. 76/50/2018-GST | Clarification 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 |
| 75/2018 | View in English | 27-12-2018 | Circular No. 75/49/2018-GST | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture |
GST Orders - CGST- CBIC - November 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - October - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 72/2018 | View in English | 26-10-2018 | F. No. 349/94/2018-GST | Circular to clarify the procedure in respect of return of time expired drugs or medicines |
| 71/2018 | View in English | 26-10-2018 | F. No. 20/16/04/2018-GST | 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 | View in English | 26-10-2018 | F. No. 20/16/04/2018-GST | Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 69/2018 | View in English | 26-10-2018 | F. No. 20/16/04/2018-GST | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
| 68/2018 | View in English | 05-10-2018 | F. No. 354/360/2018-TRU | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 |
GST Orders - CGST- CBIC - October 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Orders - CGST- CBIC - October 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Orders - UTGST- CBIC - October 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Orders - Removal of Difficulty Orders - CGST- CBIC - October 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - September - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| 67/2018 | View in English | 28-09-2018 | F.No.S.31011/11/2018-ST-I-DoR | 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 | View in English | 26-09-2018 | F. No. 354/314/2017-TRU | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts |
| 65/2018 | View in English | 14-09-2018 | F.No.S.31011/11/2018-ST-I-DoR | Guidelines for Deductions and Deposits of TDS by the DDO under GST |
| 64/2018 | View in English | 14-09-2018 | CBEC/20/16/03/2017-GST | 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 |
| 63/2018 | View in English
Corrigendum | 14-09-2018 | F. No. 349/48/2017-GST | Clarification regarding processing of refund claims filed by UIN entitles |
| 62/2018 | View in English | 12-09-2018 | F. No. 354/124/2018-TRU | Levy of GST on Priority Sector Lending Certificate-reg. |
| 61/2018 | View in English | 04-09-2018 | CBEC-20/13/01/2018-GST | E-way bill in case of storing of goods in godown of transporter. |
| 60/2018 | View in English | 04-09-2018 | CBEC-20/16/10/2018-GST (CBEC) | Processing of refund applications filed by Canteen Stores Department (CSD). |
| 59/2018 | View in English | 04-09-2018 | F. No. 349/21/2016-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
| 58/2018 | View in English | 04-09-2018 | CBEC-20/16/4/2018-GST | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. |
| 57/2018 | View in English
Corrigendum | 04-09-2018 | CBEC-20/16/4/2018-GST | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
GST Circulars - IGST - CBIC - September - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - August - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - July - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - CGST - CBIC - June - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - IGST - CBIC - July - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Circulars - Compensation Cess - CBIC - July - 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
GST Orders - CGST- CBIC - July 2017
| Circular No. | View in English | Date of Issue | File No. | Subject |
| Order No. 3/2019 - Union Territories Tax | View in English | 29-03-2019 | - | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. |
| Order No. 2/2019 - Union Territories Tax | View in English | 01-02-2019 | - | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) |
