Circulars-CGST

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Circular No. 40/14/2018-GST dated 06.04.2018

Circular No. 40/14/2018-GST F. No. 349/82/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs(GST Policy Wing) New Delhi, April 6, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification on issues related […]

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Circular No. 40/14/2018-GST dated 06.04.2018 Read Post »

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal – Circular No. 39/13/2018-GST dated 03.04.2018

Circular No. 39/13/2018-GST F. No. 267/7/2018-CX.8Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs New Delhi, Dated the 3rd April, 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All). Subject: Setting up of an IT Grievance Redressal Mechanism

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal – Circular No. 39/13/2018-GST dated 03.04.2018 Read Post »

Clarification on issues related to Job Work – Circular No. 38/12/2018-GST dated 26.03.2018

Circular No. 38/12/2018 F. No. 20/16/03/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 26th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on issues related to Job Work Various representations have

Clarification on issues related to Job Work – Circular No. 38/12/2018-GST dated 26.03.2018 Read Post »

Clarifications on exports related refund issues – Circular No. 37/11/2018-GST dated 15.03.2018

This Circular has been rescinded vide Circular No. 125/44/2019-GST dated 18.11.2019 Circular No. 37/11/2018-GST F. No.349/47/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 15th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject:

Clarifications on exports related refund issues – Circular No. 37/11/2018-GST dated 15.03.2018 Read Post »

Processing of refund applications for Unique Identity Number (UIN) entities – Circular No. 36/10/2018-GST dated 13.03.2018

Circular No. 36/10/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 13th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All)The Principal Chief Controller of Accounts,

Processing of refund applications for Unique Identity Number (UIN) entities – Circular No. 36/10/2018-GST dated 13.03.2018 Read Post »

Joint Venture – Taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV – Circular No. 35/09/2018-GST dated 05.03.2018

Circular No. 35/09/2018-GST F. No. B-1/20/2016-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit Room No. 146G, North Block,New Delhi, 5th March 2018 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Joint Venture —taxable services provided by the members of the

Joint Venture – Taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV – Circular No. 35/09/2018-GST dated 05.03.2018 Read Post »

Clarifications regarding GST in respect of certain services – Circular No. 34/08/2018-GST dated 01.03.2018

Circular No. 34/08/2018-GST F. No. 354/17/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit Room No. 146G, North Block,New Delhi, 1st March 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding GST in respect of certain services I

Clarifications regarding GST in respect of certain services – Circular No. 34/08/2018-GST dated 01.03.2018 Read Post »

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 – Circular No. 33/07/2018-GST dated 23.02.2018

Circular No. 33/07/2018-GST F. No. 267/67/2017-CX.8Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and Customs New Delhi, Dated the 23rd Feb., 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All). Madam/Sir, Subject: Directions under Section 168 of the CGST Act

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 – Circular No. 33/07/2018-GST dated 23.02.2018 Read Post »

Clarifications regarding GST in respect of certain services – Circular No. 32/06/2018-GST dated 12.02.2018

Circular No. 32/06/2018-GST F. No. 354/17/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit Room No. 146G, North Block,New Delhi, 12th February 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding GST in respect of certain services I am

Clarifications regarding GST in respect of certain services – Circular No. 32/06/2018-GST dated 12.02.2018 Read Post »

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 – Circular No. 31/05/2018-GST dated 09.02.2018

Circular No. 31/05/2018 – GST F. No. 349/75/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, 9th February 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax / Commissioners of Central Tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems

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 – Circular No. 31/05/2018-GST dated 09.02.2018 Read Post »

Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 – Circular No. 30/04/2018-GST dated 25.01.2018

Circular No. 30/04/2018-GST F.No.354/1/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) North Block, New DelhiDated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General,Chief Commissioners/Directors General,Principal Commissioners/Commissioners,All under CBEC.Madam/Sir, Subject: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 – regarding. Representations have been received that certain

Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 – Circular No. 30/04/2018-GST dated 25.01.2018 Read Post »

Clarification regarding 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 – Circular No. 29/03/2018-GST dated 25.01.2018

Circular No. 29/3/2018-GST F.No.354/1/2018-TRU)Government of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) North Block, New DelhiDated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General,Chief Commissioners/Directors General,Principal Commissioners/Commissioners,All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or

Clarification regarding 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 – Circular No. 29/03/2018-GST dated 25.01.2018 Read Post »

Corrigendum to Circular No. 28/02/2018-GST dated 08th January 2018 issued vide F.No. 354/03/2018 – Circular No. 28/02/2018-GST dated 18.01.2018

Circular No. 28/02/2018-GST F. No. 354/03/2018Government of IndiaMinistry of FinanceDepartment of RevenueTax research Unit Room No. 156, North Block,New Delhi, 18th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Corrigendum to Circular No. 28/02/2018-GST dated 08th January 2018

Corrigendum to Circular No. 28/02/2018-GST dated 08th January 2018 issued vide F.No. 354/03/2018 – Circular No. 28/02/2018-GST dated 18.01.2018 Read Post »

Clarifications regarding GST on College Hostel Mess Fees – Circular No. 28/02/2018-GST dated 18.01.2018

This Circular No. 28/02/2018-GST as amended vide Corrigendum dated 18.01.2018 has been withdrawn w.e.f. 27.07.2018 (Refer Circular No. 50/24/2018-GST dated 31.07.2018) Circular No. 28/02/2018-GST F. No. 354/03/2018 Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 08th January 2018 To, The Principal Chief Commissioners/

Clarifications regarding GST on College Hostel Mess Fees – Circular No. 28/02/2018-GST dated 18.01.2018 Read Post »

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Circular No. 27/01/2018-GST dated 04.01.2018

Circular No. 27/01/2018-GST F. No. 354/107/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit North Block, New Delhi04th January 2018 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos,

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Circular No. 27/01/2018-GST dated 04.01.2018 Read Post »

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