| Date | Circular No | Subject |
|
15-Dec-2020
|
Circular No. 144/14/2020-GST
|
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021-regarding
|
|
09-Oct-2020
|
Circular No. 142/12/2020- GST
|
Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020 – reg.
|
|
10-Jun-2020
|
Circular No. 139/09/2020-GST
|
Clarification on refund related issues – reg.
|
|
10-Jun-2020
|
Circular No. 140/10/2020 – GST
|
Clarification in respect of levy of GST on Director’s remuneration - Reg.
|
|
13-Apr-2020
|
Circular No.137/07/2020-GST
|
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg.
|
|
03-Apr-2020
|
Circular No. 136/06/2020-GST
|
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) – Reg.
|
|
31-Mar-2020
|
Circular No.135/05/2020 - GST
|
Circular on Clarification on refund related issues – Reg.
|
|
23-Jan-2020
|
Circular No.131/1/2020-GST
|
Standard Operating Procedure (SOP) to be followed by exporters– regarding
|
|
04-Dec-2019
|
Circular No. 127/46/2019 – GST
|
Withdrawal of Circular No. 107/26/2019-GST dated 18.07.2019 – reg.
|
|
18-Nov-2019
|
Circular No. 125/44/2019 – GST
|
Fully electronic refund process through FORM GST RFD-01 and single disbursement – regarding.
|
|
11-Nov-2019
|
Circular No. 123/42/2019– GST
|
Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 – reg.
|
|
18-Jul-2019
|
Circular No. 107/26/2019-GST
|
Clarification on doubts related to supply of Information Technology enabled Services (ITeS services) - reg.
|
|
18-Jul-2019
|
Circular No. 108/27/2019-GST
|
Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion - reg.
|
|
08-May-2019
|
Circular No. 1069/2/2019-CX
|
Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in
|
|
23-Apr-2019
|
Circular No. 98/17/2019-GST
|
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules
|
|
23-Apr-2019
|
Circular No. 99/18/2019-GST
|
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019 – Reg.
|
|
28-Mar-2019
|
Circular No. 95/14/2019-GST
|
Verification of applications for grant of new registration – Reg.
|
|
28-Mar-2019
|
Circular No. 94/13/2019-GST
|
Clarifications on refund related issues under GST– Reg.
|
|
08-Mar-2019
|
Circular No. 93/12/2019-GST
|
Nature of Supply of Priority Sector Lending Certificates (PSLC) – regarding
|
|
18-Feb-2019
|
Circular No. 91/10/2019-GST
|
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
|
|
01-Feb-2019
|
Circular No. 88/07/2019-GST
|
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).
|
|
02-Jan-2019
|
Circular No. 87/06/2019-GST
|
Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg.
|
|
31-Dec-2018
|
Circular No. 78/52/2018-GST
|
Clarification on export of services under GST – Reg.
|
|
31-Dec-2018
|
Circular No. 79/53/2018-GST
|
Clarification on refund related issues – Reg.
|
|
31-Dec-2018
|
Circular No. 81/55/2018-GST
|
Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals–reg.
|
|
26-Oct-2018
|
Circular No. 69/43/2018-GST
|
Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
|
|
26-Oct-2018
|
Circular No. 71/45/2018-GST
|
Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
|
|
26-Oct-2018
|
Circular No. 70/44/2018 -GST
|
Clarification on certain issues related to refund
|
|
05-Oct-2018
|
Circular No. 68/42/2018-GST
|
Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
|
|
05-Oct-2018
|
Circular No.1067/6 /2018-CX
|
Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim -Reg.
|
|
14-Sep-2018
|
Circular No. 64/38/2018-GST
|
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-Sep-2018
|
Circular No. 63/37/2018 - GST
|
Clarification regarding processing of refund claims filed by UIN entities
|
|
12-Sep-2018
|
Circular No. 62/36/2018-GST
|
Levy of GST on Priority Sector Lending Certificates (PSLC) – regarding
|
|
04-Sep-2018
|
Circular No. 59/33/2018-GST
|
Clarification on refund related issues
|
|
04-Sep-2018
|
Circular No. 60/34/2018-GST
|
Processing of refund applications filed by Canteen Stores Department (CSD)
|
|
04-Sep-2018
|
Circular No. 61/35/2018-GST
|
E-way bill in case of storing of goods in godown of transporter
|
|
04-Sep-2018
|
Circular No. 57/31/2018-GST
|
Scope of Principal-agent relationship in the context of Schedule I of the CGST Act
|
|
04-Sep-2018
|
Circular No. 58/32/2018-GST
|
Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit
|
|
09-Aug-2018
|
Circular No.52/26/2018-GST
|
Clarification regarding applicability of GST on various goods and services–reg.
|
|
21-Jun-2018
|
Circular No. 49/23/2018-GST
|
Modifications to 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 No. 41/15/2018-GST dated 13.04.2018 –reg.
|
|
14-Jun-2018
|
Circular No. 48/22/2018-GST
|
Clarifications of certain issues under GST
|
|
08-Jun-2018
|
Circular No. 47/21/2018-GST
|
Clarifications of certain issues under GST– regarding
|
|
30-May-2018
|
Circular No. 45/19/2018-GST
|
Clarifications on refund related issues – reg.
|
|
13-Apr-2018
|
Circular No. 41/15/2018-GST
|
Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –reg.
|
|
13-Apr-2018
|
Circular No. 42/16/2018-GST
|
Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg.
|
|
13-Apr-2018
|
Circular No. 43/17/2018-GST
|
Queries regarding processing of refund applications for UIN agencies
|
|
06-Apr-2018
|
Circular No. 40/14/2018-GST
|
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
|
|
03-Apr-2018
|
Circular No. 39/13/2018-GST
|
Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
|
|
15-Mar-2018
|
Circular No. 37/11/2018-GST
|
Clarifications on exports related refund issues
|
|
13-Mar-2018
|
Circular No. 36/10/2018-GST
|
Processing of refund applications for UIN entities
|
|
23-Feb-2018
|
Circular No. 33/07/2018-GST
|
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.
|
|
09-Feb-2018
|
Circular No. 31/05/2018 - GST
|
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
|
|
25-Jan-2018
|
Circular No. 30/4/2018-GST
|
Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
|
|
29-Dec-2017
|
Circular No. 26/26/2017-GST
|
Filing of Returns under GST
|
|
21-Dec-2017
|
Circular No.24/24/2017-GST
|
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
|
|
30-Nov-2017
|
Circular No. 1061/10/2017-CX
|
Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim-reg.
|
|
27-Nov-2017
|
Circular No. 1060/9/2017-CX
|
Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim-reg.
|
|
22-Nov-2017
|
Circular No. 21/21/2017-GST
|
Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding
|
|
15-Nov-2017
|
Circular No. 16/16/2017-GST
|
Clarifications regarding applicability of GST and availability of ITC in respect of certain services
|
|
15-Nov-2017
|
Circular No. 17/17/2017 - GST
|
Manual filing and processing of refund claims in respect of zero-rated supplies
|
|
06-Nov-2017
|
Circular No. 14/14/2017 - GST
|
Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit
|
|
06-Nov-2017
|
Circular No.15 /15/2017 - GST
|
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
|
|
04-Oct-2017
|
Circular No. 8/8/2017-GST
|
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
|
|
01-Sep-2017
|
Circular No. 7/7/2017-GST
|
System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
|
|
16-Aug-2017
|
Circular No. 1058/07/2017-CX
|
Clarification on requirement of submitting Bank certificate evidencing receipt of payment in freely convertible currency under Notification No. 45/2001-CE (NT) dated 26.06.2001 for export to Bhutan for specified Hydroelectric Projects– reg.
|
|
11-Aug-2017
|
Circular No. 5/5/2017 - GST
|
Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports–Reg.
|
|
01-Aug-2017
|
Circular No. 33 /2017-Cus
|
Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
|
|
27-Jul-2017
|
Circular No. 32/2017 - Customs
|
Clarification regarding exports under claim for drawback in the GST scenario.
|
|
07-Jul-2017
|
Circular No. 4/4/2017-GST
|
Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
|
|
04-Jul-2017
|
Circular No. 2/2/2017-GST
|
Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.
|
|
01-Jul-2017
|
Circular No. 26/2017-Customs
|
Export procedure and sealing of containerized cargo-regarding
|
|
16-Feb-2017
|
Circular No.204/2/2017-Service Tax
|
Applicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. goods intended for transshipment to any country outside India - reg.
|
|
08-Nov-2016
|
Circular No. 1050/38/2016-CX
|
Combined Annual Return Form for Central Excise and Service Tax
|
|
16-Sep-2016
|
Circular No. 1046/34/2016-CX
|
Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation - reg.
|
|
16-Sep-2016
|
Circular No. 1047/35/2016-CX
|
Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases - reg.
|
|
12-Aug-2016
|
Circular No. 197/7/2016-Service Tax
|
Service Tax on freight forwarders on transportation of goods from India
|
|
19-Jul-2016
|
Circular No. 1038/26/2016-CX
|
Manual signatures on digitally signed invoices
|
|
06-Jul-2016
|
Circular No. 1036/24/2016-CX
|
Scope of word `site` appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012
|
|
15-Jun-2016
|
Circular No. 195/05/2016-Service Tax
|
Speedy disbursal of pending refund claims of exporters of services under rule 5 of the CENVAT Credit Rules, 2004
|
|
10-May-2016
|
Circular No. 1029/17/2016-CX
|
Regarding Clarification on segregation of impurities viz. iron, steel, rubber, plastic, dust etc. from honey grade brass scrap
|
|
29-Feb-2016
|
Circular No. 1017/5/2016-CX
|
Certificate evidencing payment of Central Excise duty - Regarding
|
|
29-Feb-2016
|
Circular No. 1019/7/2016-CX
|
Change in rate of interest on goods warehoused for export, when cleared to DTA- reg.
|
|
01-Feb-2016
|
Circular No. 1014/2/2016-CX
|
Inclusion of Show Cause Notice`s issued in relation to levy of CVD on vessels imported for breaking in the "Call Book"
|
|
02-Dec-2015
|
Circular No. 1012/19/2015-CX
|
Regarding suspension of benefits under North East Industrial and Investment Promotion Policy (NEIIPP), 2007 by DIPP and its bearing on Central Excise duty Exemption
|
|
20-Oct-2015
|
Circular No. 1008/15/2015-CX
|
Clarification regarding tower and blades constitute an essential component of Wind Operated Electricity Generators (WOEG)-reg.
|
|
21-Jul-2015
|
Circular No. 1004/11/2015-CX
|
Instructions regarding Detailed Scrutiny of Central Excise Returns
|
|
21-Jul-2015
|
Circular No. 1005/12/2015-CX
|
Clarification relating to notifications No.30/2004-Central Excise dated 09.07.2004, No.1/2011-Central Excise dated 01.03.2011 and No.12/2012-Central Excise dated 17.03.2012, as amended
|
|
03-Jun-2015
|
Circular No. 184/3/2015-ST
|
Regarding clarification on rate of service tax on restaurant service
|
|
05-May-2015
|
Circular No. 1003/10/2015-CX
|
Clarification regarding Cenvat Credit in transit sale through dealer - reg
|
|
28-Apr-2015
|
Circular No.1001/8/2015-CX.8
|
Clarification on rebate of duty on goods cleared from DTA to SEZ
|
|
19-Nov-2014
|
990/14/2014
|
Clarification regarding availment of CENVAT credit after six months
|
|
15-Oct-2014
|
987/11/2014
|
Regarding extension of facility of export warehousing at Bhuj Taluka in Kutch District in the state of Gujarat
|
|
16-Sep-2014
|
984/08/2014
|
Clarifications issued regarding amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014
|
|
15-May-2014
|
982/06/2014
|
Regarding classification of rice par-boiling machinery
|