S.N. Circular No. File No. Dated Circular Description PDF
1 147/02/2021-GST CBEC-20/23/03/2020-GST 12-Mar-2021 seeks to clarify certain refund related issues English Hindi
2 146/02/2021-GST CBEC-20/16/38/2020-GST 23-Feb-2021 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. English Hindi
3 145/01/2021-GST CBEC-20/06/01/2021-GST 11-Feb-2021 Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. English Hindi
4 144/14/2020-GST F. No. CBEC- 349/48/2017-GST (Part I) 15-Dec-2020 Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. English Hindi
5 143/13/2020 CBEC-20/01/08/2020 -GST 10-Nov-2020 provisions relating to Quarterly Return Monthly Payment Scheme English Hindi
6 142/12/2020 CBIC-20/06/14-2020 -GST 09-Oct-2020 Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 English Hindi
7 141/11/2020 CBEC-20/06/04-2020 -GST 10-Jun-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 English Hindi
8 140/10/2020 CBEC-20/10/05-2020 -GST 10-Jun-2020 Clarification in respect of levy of GST on Director’s Remuneration. English Hindi
9 139/09/2020 CBEC-20/06/03-2020 -GST 10-Jun-2020 Clarification on Refund Related Issues. English Hindi
10 138/08/2020 CBEC-20/06/04-2020 -GST 06-May-2020 Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. English Hindi
11 137/07/2020 F. No. CBEC-20/06/04-2020 -GST 13-Apr-2020 Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg English Hindi
12 136/06/2020 F. No. CBEC-20/06/04-2020-GST 03-Apr-2020 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 English Hindi
13 135/05/2020 F. No. CBEC-20/01/06/2019-GST 31-Mar-2020 Circular on Clarification on refund related issues - Reg English Hindi
14 134/04/2020 F. No. CBEC-20/16/12/2020-GST 23-Mar-2020 Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 English Hindi
15 133/03/2020 F. No. CBEC-20/16/13/2019-GST 23-Mar-2020 Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules English Hindi
16 132/2/2020 F. No. CBEC-20/16/15/2018-GST 18-Mar-2020 To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. English Hindi
17 131/1/2020 F. No. CBEC-20/16/07/2020-GST 23-Jan-2020 Standard Operating Procedure (SOP) to be followed by exporters -reg. English Hindi
18 130/2019 F. No. 354/189/2019-TRU 31-Dec-2019 RCM on renting of motor vehicles. English Hindi
19 129/2019 F. No. CBEC-20/06/04/2019-GST 24-Dec-2019 Standard Operating Procedure to be followed in case of non-filers of returns – reg. English Hindi
20 128/2019 F. No. GST/INV/ DIN/01/2019-20 23-Dec-2019 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. English Hindi
21 127/2019 F. No. CBEC – 20/06/03/2019 – GST 04-Dec-2019 seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. English Hindi
22 126/2019 F.No. 354/150/2019-TRU 22-Nov-2019 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. English Hindi
23 125/2019 F.No. CBEC - 20/16/04/18 - GST 18-Nov-2019 Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. English Hindi
24 124/2019 F.No. CBEC - 20/16/04/18 - GST 18-Nov-2019 Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. English Hindi
25 123/2019 F.No. CBEC - 20/06/14/2019 - GST 11-Nov-2019 Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. English Hindi
26 122/2019 GST/INV/DIN/01/2019-20 05-Nov-2019 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. English Hindi
27 121/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification related to supply of grant of alcoholic liquor license. English Hindi
28 120/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). English Hindi
29 119/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. English Hindi
30 118/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. English Hindi
31 117/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. English Hindi
32 116/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors English Hindi
33 115/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification on issue of GST on Airport levies. English Hindi
34 114/2019 F.No. 354/136/2019-TRU 11-Oct-2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. English Hindi
35 113/2019 F.No.354/131/2019-TRU 11-Oct-2019 Clarification regarding GST rates & classification (goods) Circular–reg. English Hindi
36 112/2019 F.No. CBEC – 20/06/03/2019 – GST 03-Oct-2019 Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. English Hindi
37 111/2019 F.No. CBEC – 20/06/03/2019 – GST 03-Oct-2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. English Hindi
38 110/2019 F.No. CBEC – 20/06/03/2019 – GST 03-Oct-2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. English Hindi
39 109/2019 F. No. 332/04/2017- TRU 22-Jul-2019 Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. English Hindi
40 108/2019 F. No. CBEC-20/06/03/2019-GST 18-Jul-2019 which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. English Hindi
41 107/2019 F. No. CBEC-20/06/03/2019-GST 18-Jul-2019 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). English Hindi
42 106/2019 F. No. CBEC-20/16/04/2018-GST 29-Jun-2019 Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg. English Hindi
43 102/2019 F. No. CBEC- 20/16/04/2018 – GST 28-Jun-2019 Clarification regarding applicability of GST on additional / penal interest – reg. English Hindi
44 103/2019 F. No. CBEC- 20/16/04/2018 – GST 28-Jun-2019 Clarification regarding determination of place of supply in certain cases – reg. English Hindi
45 104/2019 F. No. CBEC-20/16/04/2018-GST 28-Jun-2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. English Hindi
46 105/2019 F. No. CBEC-20/16/04/2018-GST 28-Jun-2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. English Hindi
47 101/2019 F. No. 354/27/2019- TRU 30-Apr-2019 GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. English Hindi
48 100/2019 F. No. 354/27/2019- TRU 30-Apr-2019 GST Applicability on Seed Certification Tags English Hindi
49 99/2019 F. No. CBEC–20/16/04/2018 – GST 23-Apr-2019 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom ca English Hindi
50 98/2019 F. No. CBEC-20/16/04/2018 – GST 23-Apr-2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. English Hindi
51 97/2019 F. No. 20/16/04/2018 – GST 05-Apr-2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. English Hindi
52 96/2019 F. No. 20/16/04/2018 – GST 28-Mar-2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. English Hindi
53 95/2019 F. No. 20/16/04/2018 – GST 28-Mar-2019 Seeks to clarify verification for grant of new registration. English Hindi
54 94/2019 F. No. 20/16/04/2018 – GST 28-Mar-2019 Seeks to clarify certain refund related issues under GST. English Hindi
55 04/01/2019-GST F. No. CBEC-20/16/04/2018 - GST 01-Feb-2019 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). English Hindi
56 3/1/2018-IGST F. No. CBEC/20/16/03/2017- GST 25-May-2018 Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg. English Hindi
57 2/1/2017-IGST F. No. 354/173/2017-TRU 27-Sep-2017 Clarification on supply of satellite launch services by ANTRIX Corporation Ltd English Hindi
58 1/1/2017-IGST F.No.354/119/2017–TRU(Pt) 07-Jul-2017 Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding English Hindi
59 93/2019 F. No. 354/124/2018-TRU 08-Mar-2019 Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding English Hindi
60 92/2019 F. No. CBEC-20/16/04/2018 - GST 07-Mar-2019 Circular clarifying various doubts related to treatment of sales promotion scheme under GST English Hindi
61 91/2019 F. No. CBEC-20/16/04/2018 - GST 18-Feb-2019 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. English Hindi
62 90/2019 F. No. CBEC-20/16/04/2018 - GST 18-Feb-2019 Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply. English Hindi
63 89/2019 F. No. CBEC-20/16/04/2018 - GST 18-Feb-2019 Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. English Hindi
64 88/2019 F. No. CBEC-20/16/04/2018 - GST 01-Feb-2019 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). English Hindi
65 87/2019 F. No. 267/80/2018-CX.8 02-Jan-2019 - English Hindi
66 86/2019 F. No. 354/ 428/2018- TRU 01-Jan-2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. English Hindi
67 85/2019 F. No. 354/ 428/2018- TRU 01-Jan-2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution. English Hindi
68 84/2019 F. No. 354/ 428/2018- TRU 01-Jan-2019 Clarification on the issue of classification of service of printing of pictures covered under 998386. English Hindi
69 83/2019 F. No. 354/ 428/2018- TRU 01-Jan-2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). English Hindi
70 82/2019 F. No. 354/ 428/2018- TRU 01-Jan-2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). English Hindi
71 81/2018 Circular No. 81/55/2018-GST 31-Dec-2018 seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. English Hindi
72 80/2018 Circular No. 80/54/2018-GST 31-Dec-2018 Clarification regarding GST rates & classification (goods) English Hindi
73 79/2018 Circular No. 79/53/2018-GST 31-Dec-2018 Clarification on refund related issues English Hindi
74 78/2018 Circular No. 78/52/2018-GST 31-Dec-2018 Clarification on export of services under GST English Hindi
75 77/2018 Circular No. 77/51/2018-GST 31-Dec-2018 Denial of composition option by tax authorities and effective date thereof English Hindi
76 76/2018 Circular No. 76/50/2018-GST 31-Dec-2018 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicabili English Hindi
77 75/2018 Circular No. 75/49/2018-GST 27-Dec-2018 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture English Hindi
78 74/2018 Circular No. 74/48/2018-GST 05-Nov-2018 Circular clarifying collection of tax at source by Tea Board of India. English Hindi
79 73/2018 Circular No. 73/47/2018-GST 05-Nov-2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. English Hindi
80 72/2018 F. No. 349/94/2018-GST 26-Oct-2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines English Hindi
81 71/2018 F. No. 20/16/04/2018-GST 26-Oct-2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor English Hindi
82 70/2018 F. No. 20/16/04/2018-GST 26-Oct-2018 Clarification on certain issues related to refund English Hindi
83 69/2018 F. No. 20/16/04/2018-GST 26-Oct-2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 English Hindi
84 68/2018 F. No. 354/360/2018-TRU 05-Oct-2018 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 English Hindi
85 67/2018 F.No.S.31011/11/2018-ST-I-DoR 28-Sep-2018 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg English Hindi
86 66/2018 F. No. 354/314/2017-TRU 26-Sep-2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts English Hindi
87 65/2018 F.No.S.31011/11/2018-ST-I-DoR 14-Sep-2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST English Hindi
88 64/2018 CBEC/20/16/03/2017-GST 14-Sep-2018 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 date English Hindi
89 63/2018 F. No. 349/48/2017-GST 14-Sep-2018 Clarification regarding processing of refund claims filed by UIN entitles English Hindi
90 62/2018 F. No. 354/124/2018-TRU 12-Sep-2018 Levy of GST on Priority Sector Lending Certificate-reg. English Hindi
91 61/2018 CBEC-20/13/01/2018-GST 04-Sep-2018 E-way bill in case of storing of goods in godown of transporter. English Hindi
92 60/2018 CBEC-20/16/10/2018-GST (CBEC) 04-Sep-2018 Processing of refund applications filed by Canteen Stores Department (CSD). English Hindi
93 59/2018 F. No. 349/21/2016-GST 04-Sep-2018 Clarification on refund related issues. English Hindi
94 58/2018 CBEC-20/16/4/2018-GST 04-Sep-2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. English Hindi
95 57/2018 CBEC-20/16/4/2018-GST 04-Sep-2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. English Hindi
96 56/2018 F.No.354/290/2018-TRU 24-Aug-2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics English Hindi
97 55/2018 F. No. 354/159/2018- TRU 10-Aug-2018 Taxability of services provided by Industrial Training Institutes (ITI) . English Hindi
98 54/2018 F.No.354/255/2018-TRU (Part-2) 09-Aug-2018 Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. English Hindi
99 53/2018 F.No.354/255/2018-TRU (Part-2) 09-Aug-2018 Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products English Hindi
100 52/2018 F.No.354/255/2018-TRU (Part-2) 09-Aug-2018 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. English Hindi
101 51/2018 F. No. 354/220/2018 - TRU 31-Jul-2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) English Hindi
102 50/2018 F. No. 354/03/2018-TRU 31-Jul-2018 Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. English Hindi
103 49/2018 F. No. CBEC/20/16/03/2017-GST 21-Jun-2018 Seeks to modify Circular No. 41/15/2018-GST English Hindi
104 48/2018 F.No. CBEC/20/16/03/2017-GST 14-Jun-2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers English Hindi
105 47/2018 F.No. CBEC- 20/16/03/2017-GST 08-Jun-2018 Clarifications of certain issues under GST English Hindi
106 46/2018 F.No. 354/149/2017–TRU 06-Jun-2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding English Hindi
107 45/2018 F.No. /20/16/4/2018-GST 30-May-2018 Clarification on refund related issues English Hindi
108 44/2018 F.No. 341/28/2017-TRU 02-May-2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding. English Hindi
109 43/2018 F. No. 349/48/2017-GST 13-Apr-2018 clarifying the issues arising in refund to UIN. English Hindi
110 42/2018 CBEC-20/16/03/2017-GST 13-Apr-2018 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. English Hindi
111 41/2018 CBEC-20/16/03/2017-GST 13-Apr-2018 clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. English Hindi
112 40/2018 F. No. 349/82/2017-GST 06-Apr-2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. English Hindi
113 39/2018 F. No. 267/7/2018-CX.8 03-Apr-2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. English Hindi
114 38/2018 F. No. 20/16/03/2017-GST 26-Mar-2018 Clarifications on issues related to Job Work English Hindi
115 37/2018 F. No. 349/47/2017-GST 15-Mar-2018 Clarifications on exports related refund issues English Hindi
116 36/2018 F. No. 349/48/2017-GST 13-Mar-2018 Processing of refund application for UIN entities English Hindi
117 35/2018 F. No. B-1/20/2016-TRU 05-Mar-2018 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 English Hindi
118 34/2018 F. No. 354/17/2018-TRU 01-Mar-2018 Clarification regarding GST in respect of certain services. English Hindi
119 33/2018 F. No. 267/67/2017-CX.8 23-Feb-2018 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.. English Hindi
120 32/2018 F. No. 354/17/2018-TRU 12-Feb-2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. English Hindi
121 31/2018 F. No. 349/75/2017-GST 09-Feb-2018 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. English Hindi
122 30/2018 F. No. 354/1/2018-TRU) 25-Jan-2018 GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . English Hindi
123 29/2018 F. No. 354/1/2018-TRU) 25-Jan-2018 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. English Hindi
124 28/2018 F. No. 354/03/2018 08-Jan-2018 Clarifications regarding GST on College Hostel Mess Fees English Hindi
125 27/2017 F. No. 354/107/2017-TRU 04-Jan-2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. English Hindi
126 26/2017 F. No. 349/164/2017-GST 29-Dec-2017 Filing of returns under GST English Hindi
127 25/2017 F. No. 349/58/2017-GST 21-Dec-2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling English Hindi
128 24/2017 F. No. 349/58/2017-GST 21-Dec-2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger English Hindi
129 23/2017 F. No. 349/58/2017-GST 21-Dec-2017 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 English Hindi
130 22/2017 F. No. 349/58/2017-GST 21-Dec-2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries English Hindi
131 21/2017 F. No. 354/320/2017- TRU(Pt) 22-Nov-2017 GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. English Hindi
132 20/2017 F. No. 354/320/2017- TRU(Pt) 22-Nov-2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols. English Hindi
133 19/2017 F. No. 354/263/2017- TRU 20-Nov-2017 Clarification on taxability of custom milling of paddy. English Hindi
134 18/2017 F. No. 354/320/2017-TRU-Pt.1 16-Nov-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. English Hindi
135 17/2017 F. No. 349/169/2017-GST 15-Nov-2017 Manual filing and processing of refund claims in respect of zero-rated supplies . English Hindi
136 16/2017 F.No. 354/173/2017-TRU 15-Nov-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services. English Hindi
137 15/2017 F.No. 349/164/2017-GST 06-Nov-2017 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 English Hindi
138 14/2017 F. No. 349/21/2016 GST 06-Nov-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit . English Hindi
139 13/2017 F. No. 354/129/2017-TRU 27-Oct-2017 Clarification of classification of cut pieces of fabric under GST English Hindi
140 12/2017 F.No.354/117/2017-TRU (Pt-III) 26-Oct-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. English Hindi
141 11/2017 F. No. 354/263/2017-TRU 20-Oct-2017 Clarification on taxability of printing contracts English Hindi
142 Order-11/2017-GST F. No. 349/58/2017-GST 21-Dec-2017 Extension of time limit for intimation in FORM GST CMP-03 English Hindi
143 10/2017 CBEC - 20/16/03/2017-GST 18-Oct-2017 Clarification on movement of goods on approval basis English Hindi
144 Order-10/2017-GST F. No. 349/58/2017-GST 15-Nov-2017 Seeks to extend the due date for revision of FORM GST TRAN-1 English Hindi
145 09/2017 F. No. 349/75/2017-GST 18-Oct-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner English Hindi
146 Order-09/2017-GST F. No. 349/58/2017-GST 15-Nov-2017 Seeks to extend the due date for submitting FORM GST TRAN-1 English Hindi
147 08/2017 F. No. 349/74/2017-GST (Pt.) Vol.-II 04-Oct-2017 Clarification on issues related to furnishing of Bond/LUT for exports English Hindi
148 Order-08/2017-GST F. No. 349/58/2017-GST 28-Oct-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A English Hindi
149 07/2017 F. No. 349/164/2017/-GST 01-Sep-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding English Hindi
150 Order-07/2017-GST F. No. 349/58/2017-GST 28-Oct-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 English Hindi
151 06/2017 F. No. 354/149/2017-TRU 27-Aug-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery English Hindi
152 Order-06/2017-GST F. No. 349/58/2017-GST 28-Oct-2017 Extension of time limit for submitting application in FORM GST REG-26 English Hindi
153 05/2017 F. No. 349/82/2017-GST 11-Mar-2019 Circular on Bond/LUT in case of exports without payment of integrated tax English Hindi
154 Order-05/2017-GST F. No. 349/58/2017-GST 28-Oct-2017 Extension of time limit for intimation of details of stock in FORM GST CMP-03 English Hindi
155 04/2017 F. No. 349/82/2017-GST 07-Jul-2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg. English Hindi
156 Order-04/2017-GST F. No. 349/58/2017-GST 29-Sep-2017 Extension of time limit for intimation of details in FORM GST CMP-03 English Hindi
157 Order-04/2018-GST F. No. 349/58/2017-GST 17-Sep-2018 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases English Hindi
158 03/2017 F. No. 349/75/2017-GST 05-Jul-2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg English Hindi
159 Order-03/2017-GST F. No. 349/58/2017-GST 21-Sep-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 English Hindi
160 Order-03/2018-GST F.No. CBEC-20/05/01/2018-GST 16-Aug-2018 Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 English Hindi
161 02/2017 F. No. 349/82/2017-GST 04-Jul-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg English Hindi
162 Order-02/2017-GST F. No. 349/58/2017-GST 18-Sep-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 English Hindi
163 Order-02/2018-GST F.No. 354/03/2018-TRU 31-Mar-2018 Incidence of GST on providing catering services in train – Regarding. English Hindi
164 01/2017 26-Jun-2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under – Reg English Hindi
165 1/1/2017-Compensation Cess F.No.354/136/2017-TRU 26-Jul-2017 Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports. English Hindi
166 Order-01/2017 F. No. 345/114/2017-GST 21-Jul-2017 Extension of date for filing option for composition scheme English Hindi
167 Order-01/2018-GST - 28-Mar-2018 Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 English Hindi
168 Order-01/2019-GST F. No. CBEC-20/06/17/2018-GST 31-Jan-2019 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. English Hindi