Circulars
122 41 2019- GST - Generation and quoting of Document Identification Number (DIN) on any communicat
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.
Circulars
123 42 2019- GST - Seeks to clarify restrictions in availment of input tax credit in terms of sub-r
Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
Circulars
124 43 2019 - GST - Seeks to clarify optional filing of annual return under notification No. 47 2019
Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
Circulars
125 44 2019 - GST - Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and
Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
Circulars
126 45 2019-GST - Clarification on scope of the notification entry at item (id), related to job wo
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.
Circulars
127 46 2019-GST - seeks to ab-initio withdraw the Circular No. 107 26 2019 dated 18.07.2019
seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
Circulars
128 47 2019 - GST - Generation and quoting of Document Identification Number (DIN) on any communicat
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.
Circulars
129 48 2019 - GST - Standard Operating Procedure to be followed in case of non-filers of returns-reg
Standard Operating Procedure to be followed in case of non-filers of returns-reg.
Circulars
130 2019-GST - RCM on renting of motor vehicles
RCM on renting of motor vehicles.
Circulars
27 01 2018-GST - Clarifications regarding levy of GST on accommodation services, betting and gamb
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
Circulars
28 02 2018-GST - Clarifications regarding GST on College Hostel Mess Fees
Clarifications regarding GST on College Hostel Mess Fees.
Circulars
Corrigendum - Corrigendum to Circular No. 28 02 2018-GST
Corrigendum to Circular No. 28/02/2018-GST
Circulars
29 3 2018-GST - GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feeds
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.
Circulars
30 4 2018-GST - GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways
GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
Circulars
31 05 2018 - GST - Proper officer under sections 73 and 74 of the Central Goods and Services Tax Ac
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.
Circulars
32 06 2018-GST - Clarifications regarding GST in respect of certain services as decided in 25th G
Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
Circulars
33 07 2018-GST - Directions under Section 168 of the CGST Act regarding non-transition of CENVAT
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..
Circulars
34 8 2018-GST - Clarification regarding GST in respect of certain services
Clarification regarding GST in respect of certain services.
Circulars
35 9 2018-GST - Clarification regarding taxable services provided by the member of the Joint Ven
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.
Circulars
36 10 2018-GST - Processing of refund application for UIN entities
Processing of refund application for UIN entities.
Circulars
37 11 2018-GST - Clarifications on exports related refund issues. Rescinded vide Circular No. 125
Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
Circulars
38 12 2018-GST - Clarifications on issues related to Job Work
Clarifications on issues related to Job Work.
Circulars
39 13 2018-GST - Setting up of an IT Grievance Redressal Mechanism to address the grievances of t
Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Circulars
40 14 2018-GST - Clarification on issues related to furnishing of Bond Letter of Undertaking for
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg.