GST Circulars | Central Goods and Services Tax Circulars

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CGST Circulars

List of all Central GST circulars issued by CBEC with their download link in below table :

Circular No. Subject Date of issue Download Link
97/2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. 05-04-2019 View  (367 KB)
96/2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor 28-03-2019 View  (367 KB)
95/2019 Seeks to clarify verification for grant of new registration 28-03-2019 View  (365 KB)
94/2019 Seeks to clarify certain refund related issues under GST 28-03-2019 View  (507 KB)
93/2019 Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding 08-03-2019 View  (434 KB)
92/2019 Circular clarifying various doubts related to treatment of sales promotion scheme under GST 07-03-2019 View  (434 KB)
91/2019 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. 18-02-2019 View  (345 KB)
90/2019 Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. 18-02-2019 View  (239 KB)
89/2019 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. 18-02-2019 View  (342 KB)
88/2019 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). 01-02-2019 View  (474 KB)
87/2019 Clarification regarding section 140(1) of the CGST Act, 2017 02-01-2019 View  (136 KB)
86/2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. 01-01-2019 View  (260 KB)
85/2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution. 01-01-2019 View  (429 KB)
84/2019 Clarification on issue of classification of service of printing of pictures covered under 998386. 01-01-2019 View  (429 KB)
83/2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). 01-01-2019 View  (150 KB)
82/2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). 01-01-2019 View  (383 KB)
81/2018 seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. 31-12-2018 View  (527 KB)
80/2018 Clarification regarding GST rates & classification (goods) 31-12-2018 View  (353 KB)
79/2018 Clarification on refund related issues 31-12-2018 View  (320 KB)
78/2018 Clarification on export of services under GST 31-12-2018 View  (113 KB)
77/2018 Denial of composition option by tax authorities and effective date thereof 31-12-2018 View  (255 KB)
76/2018 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 31-12-2018 View  (273 KB)
75/2018 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture. 27-12-2018 View  (676 KB)
74/2018 Circular clarifying collection of tax at source by Tea Board of India. 05-11-2018 View  (353 KB)
73/2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. 05-11-2018 View  (278 KB)
72/2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines 26-10-2018 View  (266 KB)
71/2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor 26-10-2018 View  (266 KB)
70/2018 Clarification on certain issues related to refund 26-10-2018 View  (342 KB)
69/2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 26-10-2018 View  (342 KB)
68/2018 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 05-10-2018 View  (287 KB)
67/2018 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 28-09-2018 View  (85 KB)
66/2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts 26-09-2018 View  (343 KB)
65/2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST 14-09-2018 View  (189 KB)
64/2018 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 14-09-2018 View  (189 KB)
63/2018 Clarification regarding processing of refund claims filed by UIN entitles 14-09-2018 View  (162 KB)
62/2018 Levy of GST on Priority Sector Lending Certificate-reg. 12-09-2018 View  (124 KB)
61/2018 E-way bill in case of storing of goods in godown of transporter. 04-09-2018 View  (124 KB)
60/2018 Processing of refund applications filed by Canteen Stores Department (CSD). 04-09-2018 View  (94 KB)
59/2018 Clarification on refund related issues. 04-09-2018 View  (255 KB)
58/2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. 04-09-2018 View  (152 KB)
57/2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. 04-09-2018 View  (456 KB)
56/2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics 24-08-2018 View  (2216 KB)
55/2018 Taxability of services provided by Industrial Training Institutes (ITI) . 10-08-2018 View  (119 KB)
54/2018 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. 09-08-2018 View  (119 KB)
53/2018 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 09-08-2018 View  (248 KB)
52/2018 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. 09-08-2018 View(524 KB)
51/2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) 21-06-2018 View  (345 KB)
50/2018 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. 21-06-2018 View  (345 KB)
49/2018 Seeks to modify Circular No. 41/15/2018-GST 21-06-2018 View  (345 KB)
48/2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers 14-06-2018 View  (355 KB)
47/2018 Clarifications of certain issues under GST 08-06-2018 View  (163 KB)
46/2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding 06-06-2018 View  (83 KB)
45/2018 Clarification on refund related issues 30-05-2018 View  (155 KB)
44/2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding. 02-05-2018 View  (254 KB)
42/2018 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. 13-04-2018 View  (275 KB)
41/2018 clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. 13-04-2018 View  (655 KB)
40/2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. 6/4/2018 View  (131 KB)
39/2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. 3/4/2018 View  (262 KB)
38/2018 Clarifications on issues related to Job Work 26-03-2018 View  (404 KB)
37/2018 Clarifications on exports related refund issues 15-03-2018 View  (391 KB)
36/2018 Processing of refund application for UIN entities 13-03-2018 View  (318 KB)
35/2018 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 5/3/2018 Download  (350 KB)
34/2018 Clarification regarding GST in respect of certain services 1/3/2018 Download  (371 KB)
33/2018 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. 23-02-2018 Download  (255 KB)
32/2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. 12/2/2018 Download  (281 KB)
31/2018 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. 9/2/2018 Download  (97 KB)
30/2018 GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. 25-01-2018 Download  (286 KB)
29/2018 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. 25-01-2018 Download  (271 KB)
28/2018 Clarifications regarding GST on College Hostel Mess Fees 8/1/2018 Download  (383 KB)
Corrigendum (383 KB)
27/2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. 4/1/2018 Download  (383 KB)
26/2017 Filing of Returns under GST- regarding 29-12-2017 Download  (383 KB)
25/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling 21-12-2017 Download  (217 KB)
24/2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg 21-12-2017 Download  (513 KB)
23/2017 Issues in respect of maintenance of boos of accounts relating to additional place of business by a principal or an auctioneer for te purpose of auction of tea coffee rubber etc. 21-12-2017 Download  (276 KB)
22/2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg 21-12-2017 Download  (207 KB)
21/2017 Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. 22-11-2017 Download  (261 KB)
20/2017 Issue related to classification and GST rate on Terracotta idols. 22-11-2017 Download  (328 KB)
19/2017 Clarification on taxability of custom milling of paddy. 20-11-2017 Download  (203 KB)
18/2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. 16-11-2017 Download  (564 KB)
17/2017 Manual filing and processing of refund claims in respect of zero-rated supplies. 15-11-2017 Download  (434 KB)
16/2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services. 15-11-2017 Download  (144 KB)
15/2017 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 6/11/2017 Download  (144 KB)
14/2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit 6/11/2017 Download  (144 KB)
13/2017 Clarification of classification of cut pieces of fabric under GST 27-10-2017 Download  (144 KB)
Dec-17 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. 26-10-2017 Download  (147 KB)
Nov-17 Clarification on taxability of printing contracts 23-10-2017 Download  (147 KB)
Oct-17 Clarification on movement of goods on approval basis 18-10-2017 Download  (169 KB)
Sep-17 Authorized officer for enrollment of Goods and Services Tax Practitioner 18-10-2017 Download  (104 KB)
Aug-17 Clarification on issues related to furnishing of Bond/LUT for exports 4/10/2017 Download  (511 KB)
Jul-17 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding 1/9/2017 Download  (371 KB)
Jun-17 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery 27-08-2017 Download  (371 KB)
May-17 Circular on Bond/LUT in case of exports without payment of integrated tax 11/8/2017 Download  (371 KB)
2/1/2017-IGST Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding 27-09-2017 Download  (157 KB)
1/1/2017-IGST Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding 7/7/2017 Download  (294 KB)
Apr-17 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg. 7/7/2017 Download  (371 KB)
Mar-17 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg 5/7/2017 Download  (236 KB)
Feb-17 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg 4/7/2017 Download  (107 KB)
1/1/2017-Compensation Cess Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports. 26-07-2017 Download  (294 KB)
Jan-17 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 26-06-2017 Download  (230 KB)