Circulars-CGST

Filing of Returns under GST – Circular No. 26/26/2017-GST dated 29.12.2017

Circular No. 26/26/2017-GST F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 29th December , 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)The Principal Director Generals/ Director Generals (All) Subject: Filing of Returns under GST- […]

Filing of Returns under GST – Circular No. 26/26/2017-GST dated 29.12.2017 Read Post »

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – Circular No. 25/25/2017-GST dated 21.12.2017

Circular No. 25/25/2017-GST F. No. 275/22/2017-CX.8AGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated 21st December, 2017 To, Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioner of Central Tax (All) Principal Director Generals/Director Generals (All) Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – Circular No. 25/25/2017-GST dated 21.12.2017 Read Post »

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger – Circular No. 24/24/2017-GST dated 21.12.2017

This Circular has been rescinded vide Circular No. 125/44/2019-GST dated 18.11.2019 Circular No. 24/24/2017-GST F. No. 349/58/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 21st December, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger – Circular No. 24/24/2017-GST dated 21.12.2017 Read Post »

Issues 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. – Circular No. 23/23/2017-GST dated 21.12.2017

Circular No. 23/23/2017-GST F. No. 349/58/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated 21st December, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Issues in respect of

Issues 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. – Circular No. 23/23/2017-GST dated 21.12.2017 Read Post »

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries – Circular No. 22/22/2017-GST dated 21.12.2017

Circular No. 22/22/2017-GST F. No. 349/58/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated 21st December, 2017 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 regarding treatment of supply by an artist in

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries – Circular No. 22/22/2017-GST dated 21.12.2017 Read Post »

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] – Circular No. 21/21/2017-GST dated 22.11.2017

Circular No. 21/21/2017-GST F. No. 354/320/2017 –TRU (Pt )Government of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New DelhiDated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Clarification on Inter-state movement of rigs, tools and spares, and

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] – Circular No. 21/21/2017-GST dated 22.11.2017 Read Post »

Issue related to classification and GST rate on Terracotta idols/ Idols made of clay – Circular No. 20/20/2017-GST dated 22.11.2017

Circular No. 20/20/2017-IGST F. No. 354/320/2017 –TRU (Pt)Government of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New DelhiDated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Issue related to classification and GST rate on Terracotta idols –

Issue related to classification and GST rate on Terracotta idols/ Idols made of clay – Circular No. 20/20/2017-GST dated 22.11.2017 Read Post »

Clarification on taxability of custom milling of paddy – Circular No. 19/19/2017-GST dated 20.11.2017

Circular No. 19/19/2017-GST F. No. 354/263/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit North Block, New Delhi20th November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of custom milling of paddy – regarding. Representations have been

Clarification on taxability of custom milling of paddy – Circular No. 19/19/2017-GST dated 20.11.2017 Read Post »

Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics – Circular No. 18/18/2017-GST dated 16.11.2017

Circular No. 18/18/2017-GST F. No. 354/320/2017-TRU-PtL Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 16 November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund of unutilized input tax

Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics – Circular No. 18/18/2017-GST dated 16.11.2017 Read Post »

Manual filing and processing of refund claims in respect of zero-rated supplies – Circular No. 17/17/2017-GST dated 15.11.2017

This Circular has been rescinded vide Circular No. 125/44/2019-GST dated 18.11.2019 Circular No. 17/17/2017-GST F. No. 349/169/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 15th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal

Manual filing and processing of refund claims in respect of zero-rated supplies – Circular No. 17/17/2017-GST dated 15.11.2017 Read Post »

Clarifications regarding applicability of GST and availability of ITC in respect of certain services – Circular No. 16/16/2017-GST dated 15.11.2017

Circular No. 16/16/2017-GST F. No. 354/173/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** North Block, New Delhi15th November 2017 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 applicability of GST and availability of ITC in respect of

Clarifications regarding applicability of GST and availability of ITC in respect of certain services – Circular No. 16/16/2017-GST dated 15.11.2017 Read Post »

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 GSTR-2 respectively – Circular No.15/15/2017-GST dated 06.11.2017

Circular No.15/15/2017-GST F. No. 349/164/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 6th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Due date for generation

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 GSTR-2 respectively – Circular No.15/15/2017-GST dated 06.11.2017 Read Post »

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 – Circular No. 14/14/2017-GST dated 06.11.2017

Circular No. 14/14/2017-GST F. No. 349/21/2016 GST (Policy Wing)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, dated the 6th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir,

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 – Circular No. 14/14/2017-GST dated 06.11.2017 Read Post »

Clarification on Unstitched Salwar Suits – Circular No.13/13/2017-GST dated 27.10.2017

Circular No.13/13/2017-GST F. No. 354/129/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** North Block, New Delhi27th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on Unstitched Salwar Suits – regarding. Doubts have been raised regarding the classification

Clarification on Unstitched Salwar Suits – Circular No.13/13/2017-GST dated 27.10.2017 Read Post »

Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] – Circular No. 12/12/2017-GST dated 26.10.2017

Circular No. 12/12/2017-GST F.No.354/117/2017-TRU (Pt-III)Government of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit)***** North Block, New DelhiDated 26th October, 2017 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 the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]– Regarding. Briefly

Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] – Circular No. 12/12/2017-GST dated 26.10.2017 Read Post »

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