GST Circulars/Orders

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2019

#

Subject

Circular No.

View

View

Date Of Issue

1

Authorized officer for enrollment of Goods and Services Tax Practitioner

109/2019

English 


2

CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery

108/2019

3

Circular on Bond/LUT in case of exports without payment of integrated tax

107/2019

4

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

106/2019

Hindi

5

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg

105/2019

Hindi

6

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg

104/2019

Hindi

7

Clarification regarding determination of place of supply in certain cases – reg.

103/2019

Hindi

8

Clarification regarding applicability of GST on additional / penal interest – reg.

102/2019

9

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

101/2019

10

GST Applicability on Seed Certification Tags.

100/2019

11

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

99/2019

12

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

98/2019

13

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

97/2019

14

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor

96/2019

15

Seeks to clarify verification for grant of new registration

95/2019

16

Seeks to clarify certain refund related issues under GST

94/2019

17

Circular clarifying various doubts related to treatment of sales promotion scheme under GST

93/2019

18

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.

92/2019

19

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply

91/2019

20

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.

90/2019

21

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).

89/2019

22

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89/2019

23

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company

88/2019

English

24

Clarification on GST rate applicable on supply of food and beverage services by educational institution

87/2019

25

Clarification on issue of classification of service of printing of pictures covered under 998386

86/2019

26

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)

85/2019

24

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

84/2019

2018

#

Subject

Circular No.

View

View

Date Of Issue

1

seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

81/2018

31-12-2018

2

Clarification regarding GST rates & classification (goods)

80/2018

English 

31-12-2018

3

Clarification on refund related issues

79/2018

31-12-2018

4

Clarification on export of services under GST

78/2018

Hindi

31-12-2018

5

Denial of composition option by tax authorities and effective date thereof

77/2018

Hindi

31-12-2018

6

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

76/2018

31-12-2018

7

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture

75/2018

27-12-2018

8

Circular clarifying collection of tax at source by Tea Board of India.

74/2018

05-11-2018

9

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

73/2018

05-11-2018

10

Circular to clarify the procedure in respect of return of time expired drugs or medicines

72/2018

26-10-2018

11

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

71/2018

26-10-2018

12

Clarification on certain issues related to refund

70/2018

26-10-2018

13

Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

69/2018

26-10-2018

14

Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

68/2018

05-10-2018

15

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

67/2018

28-09-2018

16

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

66/2018

26-09-2018

17

Guidelines for Deductions and Deposits of TDS by the DDO under GST

65/2018

14-09-2018

18

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

64/2018

14-09-2018

19

Clarification regarding processing of refund claims filed by UIN entitles

63/2018

14-09-2018

20

Levy of GST on Priority Sector Lending Certificate-reg.

62/2018

12-09-2018

21

E-way bill in case of storing of goods in godown of transporter.

61/2018

04-09-2018

22

Processing of refund applications filed by Canteen Stores Department (CSD).

60/2018

04-09-2018

23

Clarification on refund related issues.

59/2018

04-09-2018

24

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

58/2018

04-09-2018

25

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

57/2018

English

04-09-2018

26

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics

56/2018

English

Hindi

24-08-2018

27

Taxability of services provided by Industrial Training Institutes (ITI) 

55/2018

English

Hindi

10-08-2018

28

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.

542018

Hindi

09-08-2018

29

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

53/2018

Hindi

09-08-2018

30

Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

52/2018

Hindi

09-08-2018

31

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)

51/2018

31-07-2018

32

 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.

50/2018

31-07-2018

33

Seeks to modify Circular No. 41/15/2018-GST

49/2018

21-06-2018

34

Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers

48/2018

14-06-2018

35

Clarifications of certain issues under GST

47/2018

08-06-2018

36

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding

46/2018

Hindi

06-06-2018

373

Clarification on refund related issues

45/2018

30-05-2018

38

Issue related to taxability of ‘tenancy rights’ under GST- Regarding.

44/2018

02-05-2018

39

clarifying the issues arising in refund to UIN.

43/2018

13-04-2018

40

clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

42/2018

13-04-2018

41

clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

41/2018

13-04-2018

42

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.

40/2018

06-04-2018

43

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.

39/2018

03-04-2018

44

Clarifications on issues related to Job Work

38/2018

26-03-2018

45

Clarifications on exports related refund issues

37/2018

15-03-2018

46

Processing of refund application for UIN entities

36/2018

13-03-2018

47

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

35/2018

05-03-2018

48

Clarification regarding GST in respect of certain services.

34/2018

01-03-2018

49

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..

33/2018

23-02-2018

50

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.

32/2018

12-02-2018

51

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.

31/2018

9-02-2018

52

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 

30/2018

Hindi

25-01-2018

53

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

29/2018

Hindi

25-01-2018

54

Clarifications regarding GST on College Hostel Mess Fees

28/2018

08-01-2018

55

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc

27/2018

4-01-2018