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Stay up-to-date with the latest GST notifications

Notifications | Circulars - OrdersPress Releases

Stay up-to-date with the latest GST notifications

Notifications | Circulars - OrdersPress Releases

GST Circulars/Orders - CBIC - 2020

GST Circulars - CGST - CBIC - March - 2020

Circular No.View in EnglishDate of IssueFile No.Subject
135/05/2020View in English31-03-2020F. No. CBEC-20/01/06/2019-GSTCircular on Clarification on refund related issues - Reg
134/04/2020View in English23-03-2020F. No. CBEC-20/16/12/2020-GSTSeeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
133/03/2020View in English23-03-2020F. No. CBEC-20/16/13/2019-GSTSeeks 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
132/2/2020View in English18-03-2020F. No. CBEC-20/16/15/2018-GSTTo 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 EnglishDate of IssueFile No.Subject

Order-01/2020-GST
View in English07-02-2020F. No. CBEC-20/06/17/2018-GSTExtension 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 EnglishDate of IssueFile No.Subject
131/1/2020View in English23-01-2020F. No. CBEC-20/16/07/2020-GSTStandard Operating Procedure (SOP) to be followed by exporters -reg.

GST Circulars/Orders - CBIC - 2019

GST Circulars - CGST - CBIC - December - 2019

Circular No.View in EnglishDate of IssueFile No.Subject
130/2019View in English31-12-2019F. No. 354/189/2019-TRURCM on renting of motor vehicles.
129/2019View in English24-12-2019F. No. CBEC-20/06/04/2019-GSTStandard Operating Procedure to be followed in case of non-filers of returns – reg.
128/2019View in English23-12-2019F. No. GST/INV/ DIN/01/2019-20Generation 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.
127/2019View in English04-12-2019F. No. CBEC – 20/06/03/2019 – GSTseeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

GST Circulars - CGST - CBIC - November - 2019

Circular No.View in EnglishDate of IssueFile No.Subject
126/2019View in English22-11-2019F.No. 354/150/2019-TRUClarification 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.
125/2019View in English18-11-2019F.No. CBEC - 20/16/04/18 - GSTSeeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
124/2019View in English18-11-2019F.No. CBEC - 20/16/04/18 - GSTSeeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
123/2019View in English11-11-2019F.No. CBEC - 20/06/14/2019 - GSTSeeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/2019View in English05-11-2019GST/INV/DIN/01/2019-20Generation 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 EnglishDate of IssueFile No.Subject
121/2019View in English11-10-2019F.No. 354/136/2019-TRUClarification related to supply of grant of alcoholic liquor license.

120/2019
View In English11-10-2019F.No. 354/136/2019-TRUClarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119/2019View in English11-10-2019F.No. 354/136/2019-TRUClarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118/2019View in English11-10-2019F.No. 354/136/2019-TRUClarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
117/2019View in English11-10-2019F.No. 354/136/2019-TRUClarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116/2019View in English11-10-2019F.No. 354/136/2019-TRULevy 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.
115/2019View in English11-10-2019F.No. 354/136/2019-TRUClarification on issue of GST on Airport levies.
114/2019View in English11-10-2019F.No. 354/136/2019-TRUClarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113/2019View in English11-10-2019F.No.354/131/2019-TRUClarification regarding GST rates & classification (goods) Circular–reg.
112/2019View in English03-10-2019F.No. CBEC – 20/06/03/2019 – GSTSeeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/2019View in English03-10-2019F.No. CBEC – 20/06/03/2019 – GSTSeeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/2019View in English03-10-2019F.No. CBEC – 20/06/03/2019 – GSTSeeks 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 EnglishDate of IssueFile No.Subject
109/2019View in English22-07-2019F. No. 332/04/2017- TRUClarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019View in English18-07-2019F. No. CBEC-20/06/03/2019-GSTwhich 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.
107/2019View in English18-07-2019F. No. CBEC-20/06/03/2019-GSTwhich 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 EnglishDate of IssueFile No.Subject
106/2019View in English29-06-2019F. No. CBEC-20/16/04/2018-GSTRefund 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.
105/2019View in English28-06-2019F. No. CBEC-20/16/04/2018-GSTClarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
104/2019View in English28-06-2019F. No. CBEC-20/16/04/2018-GSTProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019View in English28-06-2019F. No. CBEC- 20/16/04/2018 – GSTClarification regarding determination of place of supply in certain cases – reg.
102/2019View in English28-06-2019F. No. CBEC- 20/16/04/2018 – GSTClarification regarding applicability of GST on additional / penal interest – reg.

GST Circulars - CGST - CBIC - April - 2019

Circular No.View in EnglishDate of IssueFile No.Subject
101/2019View in English30-04-2019F. No. 354/27/2019- TRUGST 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.
100/2019View in English30-04-2019F. No. 354/27/2019- TRUGST Applicability on Seed Certification Tags.
99/2019View in English23-04-2019F. No. CBEC–20/16/04/2018 – GSTSeeks 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.
98/2019View in English23-04-2019F. No. CBEC-20/16/04/2018 – GSTSeeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019View in English05-04-2019F. No. 20/16/04/2018 – GSTCircular 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 EnglishDate of IssueFile No.Subject
96/2019View in English28-03-2019F. No. 20/16/04/2018 – GSTSeeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019View in English28-03-2019F. No. 20/16/04/2018 – GSTSeeks to clarify verification for grant of new registration.
94/2019View in English28-03-2019F. No. 20/16/04/2018 – GSTSeeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
93/2019View in English08-03-2019F. No. 354/124/2018-TRUSeeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019View in English07-03-2019F. No. CBEC-20/16/04/2018 - GSTCircular clarifying various doubts related to treatment of sales promotion scheme under GST

GST Circulars - CGST - CBIC - March - 2019

Circular No.View in EnglishDate of IssueFile No.Subject
Order-02/2019-GSTView in English12-03-2019F. No. CBEC-20/16/15/2018-GSTAppointment 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 EnglishDate of IssueFile No.Subject

04/01/2019-GST
View in English01-02-2019F. 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).

GST Circulars - CGST - CBIC - February - 2019

Circular No.View in EnglishDate of IssueFile No.Subject
91/2019View in English18-02-2019F. 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.
90/2019View in English18-02-2019F. 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.
89/2019View in English18-02-2019F. 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.
88/2019View in English01-02-2019F. 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).

GST Circulars - CGST - CBIC - January - 2019

Circular No.View in EnglishDate of IssueFile No.Subject
Order-01/2019-GSTView in English 31-01-2019F. No. CBEC-20/06/17/2018-GSExtension 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 EnglishDate of IssueFile No.Subject
87/2019View in English02-01-2019F. No. 267/80/2018-CX.8-
86/2019View in English01-01-2019F. No. 354/ 428/2018- TRUGST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019View in English01-01-2019F. No. 354/ 428/2018- TRUClarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019View in English01-01-2019F. No. 354/ 428/2018- TRUClarification on issue of classification of service of printing of pictures covered under 998386.
83/2019View in English01-01-2019F. No. 354/ 428/2018- TRUApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019View in English01-01-2019F. No. 354/ 428/2018- TRUApplicability 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 EnglishDate of IssueFile No.Subject
Order No.10/2019 - Central TaxView in English26-12-2019-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 TaxView in English03-12-2019-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 EnglishDate of IssueFile No.Subject
Order No.8/2019 - Central TaxView in English14-11-2019-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 EnglishDate of IssueFile No.Subject
Order No. 7/2019 - Central TaxView in English26-08-2019-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 EnglishDate of IssueFile No.Subject
Order No. 6/2019 - Central TaxView in English28-06-2019-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 EnglishDate of IssueFile No.Subject
Order No. 5/2019 - Central TaxView in English23-04-2019-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 EnglishDate of IssueFile No.Subject
Order No. 4/2019 - Central TaxView in English29-03-2019-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 TaxView in English08-03-2019-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 EnglishDate of IssueFile No.Subject
Order No. 2/2019 - Central TaxView in English01-02-2019-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 TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
Order No. 1/2019 - Union Territories TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
74/2018View in English05-11-2018Circular No. 74/48/2018-GSTCircular clarifying collection of tax at source by Tea Board of India.
73/2018View in English05-11-2018Circular No. 73/47/2018-GSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

GST Circulars - CGST - CBIC - November - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
81/2018View in English31-12-2018Circular No. 81/55/2018-GSTseeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018View in English31-12-2018Circular No. 80/54/2018-GSTClarification regarding GST rates & classification (goods)
79/2018View in English31-12-2018Circular No. 79/53/2018-GSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
78/2018View in English31-12-2018Circular No. 78/52/2018-GSTClarification on export of services under GST
77/2018View in English31-12-2018Circular No. 77/51/2018-GSTDenial of composition option by tax authorities and effective date thereof
76/2018View in English31-12-2018Circular 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
75/2018View in English27-12-2018Circular 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

GST Circulars - CGST - CBIC - October - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
72/2018View in English26-10-2018F. No. 349/94/2018-GSTCircular to clarify the procedure in respect of return of time expired drugs or medicines
71/2018View in English26-10-2018F. 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
70/2018View in English26-10-2018F. No. 20/16/04/2018-GSTClarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
69/2018View in English26-10-2018F. No. 20/16/04/2018-GSTCircular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/2018View in English05-10-2018F. No. 354/360/2018-TRUNotifications 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 EnglishDate of IssueFile No.Subject
67/2018View in English28-09-2018F.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
66/2018View in English26-09-2018F. No. 354/314/2017-TRUGST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/2018View in English14-09-2018F.No.S.31011/11/2018-ST-I-DoRGuidelines for Deductions and Deposits of TDS by the DDO under GST
64/2018View in English14-09-2018CBEC/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
63/2018View in English

Corrigendum
14-09-2018F. No. 349/48/2017-GSTClarification regarding processing of refund claims filed by UIN entitles
62/2018View in English12-09-2018F. No. 354/124/2018-TRULevy of GST on Priority Sector Lending Certificate-reg.
61/2018View in English04-09-2018CBEC-20/13/01/2018-GSTE-way bill in case of storing of goods in godown of transporter.
60/2018View in English04-09-2018CBEC-20/16/10/2018-GST (CBEC)Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018View in English04-09-2018F. No. 349/21/2016-GSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
58/2018View in English04-09-2018CBEC-20/16/4/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018View in English

Corrigendum
04-09-2018CBEC-20/16/4/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act.

GST Circulars - CGST - CBIC - August - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - July - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - June - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - May - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - April - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - March - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - February - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - January - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - May - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - September - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - August - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - March - 2018

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
74/2018View in English05-11-2018Circular No. 74/48/2018-GSTCircular clarifying collection of tax at source by Tea Board of India.
73/2018View in English05-11-2018Circular No. 73/47/2018-GSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

GST Orders - CGST- CBIC - December 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - November - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
81/2018View in English31-12-2018Circular No. 81/55/2018-GSTseeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
80/2018View in English31-12-2018Circular No. 80/54/2018-GSTClarification regarding GST rates & classification (goods)
79/2018View in English31-12-2018Circular No. 79/53/2018-GSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
78/2018View in English31-12-2018Circular No. 78/52/2018-GSTClarification on export of services under GST
77/2018View in English31-12-2018Circular No. 77/51/2018-GSTDenial of composition option by tax authorities and effective date thereof
76/2018View in English31-12-2018Circular 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
75/2018View in English27-12-2018Circular 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

GST Orders - CGST- CBIC - November 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - October - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
72/2018View in English26-10-2018F. No. 349/94/2018-GSTCircular to clarify the procedure in respect of return of time expired drugs or medicines
71/2018View in English26-10-2018F. 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
70/2018View in English26-10-2018F. No. 20/16/04/2018-GSTClarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
69/2018View in English26-10-2018F. No. 20/16/04/2018-GSTCircular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/2018View in English05-10-2018F. No. 354/360/2018-TRUNotifications 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 EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Orders - CGST- CBIC - October 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Orders - UTGST- CBIC - October 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - September - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
67/2018View in English28-09-2018F.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
66/2018View in English26-09-2018F. No. 354/314/2017-TRUGST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
65/2018View in English14-09-2018F.No.S.31011/11/2018-ST-I-DoRGuidelines for Deductions and Deposits of TDS by the DDO under GST
64/2018View in English14-09-2018CBEC/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
63/2018View in English

Corrigendum
14-09-2018F. No. 349/48/2017-GSTClarification regarding processing of refund claims filed by UIN entitles
62/2018View in English12-09-2018F. No. 354/124/2018-TRULevy of GST on Priority Sector Lending Certificate-reg.
61/2018View in English04-09-2018CBEC-20/13/01/2018-GSTE-way bill in case of storing of goods in godown of transporter.
60/2018View in English04-09-2018CBEC-20/16/10/2018-GST (CBEC)Processing of refund applications filed by Canteen Stores Department (CSD).
59/2018View in English04-09-2018F. No. 349/21/2016-GSTClarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
58/2018View in English04-09-2018CBEC-20/16/4/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
57/2018View in English

Corrigendum
04-09-2018CBEC-20/16/4/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act.

GST Circulars - IGST - CBIC - September - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - August - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - July - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - CGST - CBIC - June - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Circulars - IGST - CBIC - July - 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-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 EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

GST Orders - CGST- CBIC - July 2017

Circular No.View in EnglishDate of IssueFile No.Subject
Order No. 3/2019 - Union Territories TaxView in English29-03-2019-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 TaxView in English01-02-2019-To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)