GST Vidhi | GST Circulars

31/10/2023

Clarifications regarding applicability of GST on certain services.

31/10/2023

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

27/10/2023

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

27/10/2023

Clarification regarding determination of place of supply in various cases

27/10/2023

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

01/08/2023

Clarifications regarding applicability of GST on certain services

10/08/2023

clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

17/07/2023

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

17/07/2023

Clarification on issue pertaining to e-invoice

17/07/2023

Clarification on refund-related issues

17/07/2023

Clarification on taxability of share capital held in subsidiary company by the parent company

17/07/2023

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

17/07/2023

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

17/07/2023

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

17/07/2023

Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

27/03/2023

Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg

13/01/2023

clarification regarding GST rates and classification of certain services.

13/01/2023

clarification regarding GST rates and classification of certain goods.

27/12/2022

Prescribing manner of filing an application for refund by unregistered persons

27/12/2022

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

27/12/2022

Clarification on various issue pertaining to GST

27/12/2022

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

27/12/2022

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

27/12/2022

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

10/11/2022

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

10/11/2022

Clarification on refund related issues

09/09/2022

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd

03/08/2022

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh

03/08/2022

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

03/08/2022

Clarifications regarding applicable GST rates & exemptions on certain services

06/07/2022

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

06/07/2022

Manner of filing refund of unutilized ITC on account of export of electricity.

06/07/2022

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

06/04/2022

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

06/04/2022

Clarification on various issue pertaining to GST

06/07/2022

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

06/07/2022

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

12/03/2022

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on '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

30/12/2021

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

17/12/2021

GST on service supplied by restaurants through e-commerce operators-reg.

17/11/2021

Circular on Clarification on refund related issues

17/11/2021

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

06/10/2021

Clarifications regarding applicable GST rates & exemptions on certain services.

06/10/2021

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow-reg.

25/09/2021

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

20/09/2021

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

20/09/2021

Clarification in respect of certain GST related issues

24/09/2021

Corrigendum to Circular No. 160/16/2021-GST

20/09/2021

Clarification on doubts related to scope of "Intermediary"

06/09/2021

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

20/07/2021

Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.

21/06/2021

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.

17/06/2021

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

17/06/2021

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

17/06/2021

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

17/06/2021

Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis

17/06/2021

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

17/06/2021

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

17/06/2021

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

18/05/2021

Seeks to prescribe 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.

12/03/2021

seeks to clarify certain refund related issues

23/02/2021

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.

11/02/2021

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.

15/12/2020

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

10/11/2020

Provisions relating to Quarterly Return Monthly Payment Scheme

09/10/2020

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

24/06/2020

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

10/06/2020

Clarification in respect of levy of GST on Director's Remuneration.

10/06/2020

Clarification on Refund Related Issues.

06/05/2020

Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.

13/04/2020

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

03/04/2020

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

31/03/2020

Circular on Clarification on refund related issues - Reg

23/03/2020

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

23/03/2020

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

18/03/2020

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

23/01/2020

Standard Operating Procedure (SOP) to be followed by exporters -reg.

31/12/2019

RCM on renting of motor vehicles.

24/12/2019

Standard Operating Procedure to be followed in case of non-filers of returns-reg.

23/12/2019

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. Click Here to view Attachments/Annexures

04/12/2019

seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

22/11/2019

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.

18/11/2019

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

18/11/2019

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

11/11/2019

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

05/11/2019

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.

11/10/2019

Clarification related to supply of grant of alcoholic liquor license.

11/10/2019

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

11/10/2019

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

11/10/2019

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

11/10/2019

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

11/10/2019

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.

11/10/2019

Clarification on issue of GST on Airport levies.

11/10/2019

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

11/10/2019

Clarification regarding GST rates & classification (goods) Circular-reg.

03/10/2019

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

03/10/2019

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

03/10/2019

Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

22/07/2019

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

18/07/2019

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.

18/07/2019

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

29/06/2019

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.

28/06/2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

28/06/2019

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

28/06/2019

Clarification regarding determination of place of supply in certain cases-reg.

28/06/2019

Clarification regarding applicability of GST on additional / penal interest-reg

15/07/2019

Corrigendum to Circular No. 102/21/2019-GST

30/04/2019

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.

30/04/2019

GST Applicability on Seed Certification Tags.

23/04/2019

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 cancellation order has been passed up to 31st M

29/04/2019

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

05/04/2019

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

01/07/2019

Corrigendum to Circular No. 97/16/2019-GST

29/07/2019

Corrigendum to Circular No. 97/16/2019-GST

28/03/2019

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.

28/03/2019

Seeks to clarify verification for grant of new registration

28/03/2019

Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

08/03/2019

Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding

07/03/2019

Circular clarifying various doubts related to treatment of sales promotion scheme under GST

18/02/2019

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.

18/02/2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

18/02/2019

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.

01/02/2019

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).

02/01/2019

Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.

01/01/2019

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

01/01/2019

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

01/01/2019

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

01/01/2019

Clarification on issue of classification of service of printing of pictures covered under 998386.

01/01/2019

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

01/01/2019

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

31/12/2018

seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

31/12/2018

Clarification regarding GST rates & classification (goods)

31/12/2018

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

31/12/2018

Clarification on export of services under GST

31/12/2018

Denial of composition option by tax authorities and effective date thereof

31/12/2018

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; applicability of notification No. 50/2018-Central Tax; v

07/03/2019

Corrigendum to Circular No. 76/50/2018-GST

27/12/2018

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture

05/11/2018

Circular clarifying collection of tax at source by Tea Board of India.

05/11/2018

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

26/10/2018

Circular to clarify the procedure in respect of return of time expired drugs or medicines

26/10/2018

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

26/10/2018

Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

26/10/2018

Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

05/10/2018

Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

28/09/2018

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

26/09/2018

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

14/09/2018

Guidelines for Deductions and Deposits of TDS by the DDO under GST

14/09/2018

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 dated 21.06.2018 - regarding

14/09/2018

Clarification regarding processing of refund claims filed by UIN entitles

06/09/2018

Corrigendum to Circular No. 63/37/2018-GST

04/09/2018

Levy of GST on Priority Sector Lending Certificate-reg.

04/09/2018

E-way bill in case of storing of goods in godown of transporter.

04/09/2018

Processing of refund applications filed by Canteen Stores Department (CSD).

04/09/2018

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

04/09/2018

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

05/11/2018

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

05/11/2018

Corrigendum to Circular No. 57/31/2018-GST

24/08/2018

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.

10/08/2018

Taxability of services provided by Industrial Training Institutes (ITI) .

09/08/2018

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.

09/08/2018

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

09/08/2018

Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

31/07/2018

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)

31/07/2018

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.

21/06/2018

Seeks to modify Circular No. 41/15/2018-GST

14/06/2018

Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.

08/06/2018

Clarifications of certain issues under GST.

06/06/2018

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.

30/05/2018

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

18/07/2019

Corrigendum to Circular No. 45/19/2018-GST

02/05/2018

Issue related to taxability of 'tenancy rights' under GST- Regarding.

13/04/2018

clarifying the issues arising in refund to UIN.

13/04/2018

clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

13/04/2018

clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

03/04/2018

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg.

03/04/2018

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.

26/03/2018

Clarifications on issues related to Job Work.

15/03/2018

Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

13/03/2018

Processing of refund application for UIN entities.

01/03/2018

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.

01/03/2018

Clarification regarding GST in respect of certain services.

23/02/2018

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..

12/02/2018

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.

09/02/2018

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.

25/01/2018

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .

25/01/2018

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.

08/01/2018

Clarifications regarding GST on College Hostel Mess Fees.

18/01/2018

Corrigendum to Circular No. 28/02/2018-GST

04/01/2018

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

29/12/2017

Filing of returns under GST.

21/12/2017

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

21/12/2017

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

21/12/2017

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.

04/09/2018

Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding

21/12/2017

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.

22/11/2017

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].

22/11/2017

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.

20/11/2017

Clarification on taxability of custom milling of paddy.

16/11/2017

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

15/11/2017

Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

15/11/2017

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

06/11/2017

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.

06/11/2017

Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.

27/10/2017

Clarification of classification of cut pieces of fabric under GST.

26/10/2017

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB

20/10/2017

Clarification on taxability of printing contracts.

18/10/2017

Clarification on movement of goods on approval basis.

18/10/2017

Authorized officer for enrollment of Goods and Services Tax Practitioner.

04/10/2017

Clarification on issues related to furnishing of Bond/LUT for exports.

01/09/2017

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding.

27/08/2017

CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.

08/11/2017

Circular on Bond/LUT in case of exports without payment of integrated tax.

07/07/2017

Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg.

07/05/2017

Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

07/04/2017

Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.

26/06/2017

Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.