| Date | Circular No | Subject |
|
18-May-2021
|
Circular No. 148/04/2021-GST
|
Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 – reg.
|
|
12-Mar-2021
|
Circular No. 147/03/2021-GST
|
Clarification on refund related issues – Reg.
|
|
23-Feb-2021
|
Circular no. 146/02/2021-GST
|
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
|
|
11-Feb-2021
|
Circular No. 145/01/2021-GST
|
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 – regarding.
|
|
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
|