CGST Circulars 2019 – All Latest & Past GST Circulars PDFs

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CGST Circulars 2019

Circular No.DateSubject
CGST Circular No.108/201918-07-2019which 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.
CGST Circular No.107/201918-07-2019which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
CGST Circular No.10629-06-2019Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigrationcounterswhen supplied to outgoing international tourist against foreign exchange
CGST Circular No.10528-06-2019Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
CGST Circular No.10428-06-2019Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
CGST Circular No.10328-06-2019Clarification regarding determination of place of supply in certain cases – reg.
CGST Circular No.10228-06-2019Clarification regarding applicability of GST on additional / penal interest – reg.
CGST Circular No.10130-04-2019GST 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.
CGST Circular No.10030-04-2019GST Applicability on Seed Certification Tags.
CGST Circular No.9923-04-2019CBIC clarifies 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
CGST Circular No.9823-04-2019CBIC clarifies the manner of utilization of ITC after insertion of the rule 88A of the CGST Rules
CGST Circular No.9705-04-2019CBIC Clarifies 3% GST Rate Option under Notfn No.2/2019 CGST Rate
CGST Circular No.9628-04-2019CBIC clarify issues in respect of transfer of ITC in case of death of sole proprietor
CGST Circular No.9528-04-2019CBIC clarify verification for grant of new registration – GST Circular
CGST Circular No.9428-04-2019CBIC clarify certain refund related issues under GST
CGST Circular No.9308-03-2019Circular to clarify nature of supply of Priority Sector Lending Certificates (PSLC)
CGST Circular No.9207-03-2019CBIC clarifies various doubts for sales promotion scheme under GST
CGST Circular No.9118-02-2019Seeks 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
CGST Circular No.9018-02-2019Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter State supply
CGST Circular No.8918-02-2019Seeks 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
CGST Circular No.8801-02-2019Changes in Circulars issued earlier under the CGST Act, 2017
CGST Circular No.8702-01-2019CGST Amendment Act 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg
CGST Circular No.8601-02-2019GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
CGST Circular No.8501-02-2019CBIC Clarifies on GST rate applicable on supply of food and beverage
CGST Circular No.8401-02-2019Clarification on issue of classification of service of printing of pictures covered under 998386
CGST Circular No.8301-02-2019Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
CGST Circular No.8201-02-2019Applicability of GST on various programmes conducted by the IIMs

CGST Circulars 2018

Notification No.DateSubject
CGST Circular No.8131-12-2018seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
CGST Circular No.8031-12-2018CBIC clarifies GST rates & classification (goods
CGST Circular No.7931-12-2018CBIC clarifies on refund related issues
CGST Circular No.7831-12-2018Govt clarifies on export of services under GST
CGST Circular No.7731-12-2018Denial of composition option by tax authorities and effective date thereof
CGST Circular No.7631-12-2018Clarification 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
CGST Circular No.7527-12-2018Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
CGST Circular No.7405-11-2018Circular clarifying collection of tax at source by Tea Board of India
CGST Circular No.7305-11-2018Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of Del-credre agent.
CGST Circular No.7226-10-2018Circular to clarify the procedure in respect of return of time expired drugs or medicines
CGST Circular No.7126-10-2018Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
CGST Circular No.7026-10-2018Clarification on certain issues related to refund
CGST Circular No.6926-10-2018Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
CGST Circular No.6805-10-2018Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
CGST Circular No.6728-09-2018Modification 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
CGST Circular No.6626-09-2018GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
CGST Circular No.6514-09-2018Guidelines for Deductions and Deposits of TDS by the DDO under GST
CGST Circular No.6414-09-2018Modification 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
CGST Circular No.6314-09-2018Clarification regarding processing of refund claims filed by UIN entitles
CGST Circular No.6212-09-2018Levy of GST on Priority Sector Lending Certificate-reg.
CGST Circular No.6104-09-2018E-way bill in case of storing of goods in godown of transporter.
CGST Circular No.6004-09-2018Processing of refund applications filed by Canteen Stores Department (CSD).
CGST Circular No.5904-09-2018Clarification on refund related issues.
CGST Circular No.5804-09-2018Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
CGST Circular No.5704-09-2018Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
CGST Circular No.5624-08-2018Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
CGST Circular No.5510-08-2018Taxability of services provided by Industrial Training Institutes (ITI).
CGST Circular No.5409-08-2018Circular 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.
CGST Circular No.5309-08-2018Circular 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
CGST Circular No.5209-08-2018Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
CGST Circular No.5131-07-2018Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
CGST Circular No.5031-07-2018Seeks 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.
CGST Circular No.4921-06-2018Seeks to modify Circular No. 41/15/2018-GST
CGST Circular No.4814-06-2018Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
CGST Circular No.4708-06-2018Clarifications of certain issues under GST
CGST Circular No.4606-06-2018Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
CGST Circular No.4530-05-2018Clarification on refund related issues
CGST Circular No.4402-05-2018Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
CGST Circular No.4313-04-2018clarifying the issues arising in refund to UIN
CGST Circular No.4213-04-2018clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
CGST Circular No.4113-04-2018clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
CGST Circular No.4006-04-2018Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg
CGST Circular No.3903-04-2018Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
CGST Circular No.3826-03-2018Clarifications on issues related to Job Work
CGST Circular No.3715-03-2018Clarifications on exports related refund issues
CGST Circular No.3613-03-2018Processing of refund application for UIN entities
CGST Circular No.3505-03-2018Clarification 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
CGST Circular No.3401-03-2018Clarification regarding GST in respect of certain services.
CGST Circular No.3323-02-2018Directions 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.
CGST Circular No.3212-02-2018Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
CGST Circular No.3109-02-2018Proper 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.
CGST Circular No.3025-01-2018GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
CGST Circular No.2925-01-2018GST 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.
CGST Circular No.2808-01-2018Clarifications regarding GST on College Hostel Mess Fees
CGST Circular No.2704-01-2018Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

CGST Circulars 2017

Notification No.DateSubject
CGST Circular No.2629-12-2017Filing of returns under GST
CGST Circular No.2521-12-2017Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
CGST Circular No.2421-12-2017Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
CGST Circular No.2321-12-2017Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc
CGST Circular No.2221-12-2017Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
CGST Circular No.2122-11-2017GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
CGST Circular No.2022-11-2017GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
CGST Circular No.1920-11-2017Clarification on taxability of custom milling of paddy.
CGST Circular No.1816-11-2017Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
CGST Circular No.1715-11-2017Manual filing and processing of refund claims in respect of zero-rated supplies.
CGST Circular No.1615-11-2017Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
CGST Circular No.1506-11-2017Due 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
CGST Circular No.1406-11-2017Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit
CGST Circular No.1327-10-2017Clarification of classification of cut pieces of fabric under GST
CGST Circular No.1226-10-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
CGST Circular No.1120-10-2017Clarification on taxability of printing contracts
CGST Circular No.1018-10-2017Clarification on movement of goods on approval basis
CGST Circular No.0918-10-2017Authorized officer for enrollment of Goods and Services Tax Practitioner
CGST Circular No.0804-10-2017Clarification on issues related to furnishing of Bond/LUT for exports
CGST Circular No.0701-09-2017System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
CGST Circular No.0627-08-2017CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
CGST Circular No.0511-08-2017Circular on Bond/LUT in case of exports without payment of integrated tax
CGST Circular No.0407-07-2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
CGST Circular No.0305-07-2017Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
CGST Circular No.0204-07-2017Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
CGST Circular No.0126-06-2017Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg

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