GST Law Archive

GST Circulars Archive (2017 to 2020)

Name: GST Circulars Archive
Creator: Lakshmikumaran & Sridharan Attorneys
License: https://gst.lkslaw.com/terms-of-service
Keywords: GST circulars, CBIC circulars, CGST, IGST, Compensation Cess

Historical archive. Covers CBIC and State GST circulars 2017 to 2020. For current circulars see cbic.gov.in. This archive is preserved for reference and is not updated.

141/11/20202020Measures announced by Government for providing relief to taxpayers in view of spread of COVID-19, Clarifications
140/10/202006/10/2020GST on Director’s remuneration clarified
139/09/202006/10/2020Refund related issues clarified
138/08/202005/06/2020Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
137/07/20202020Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
136/06/202004/03/2020Measures announced by Government for providing relief to taxpayers in view of spread of COVID-19, Clarifications
135/05/20202020-Refund related issues clarified
134/04/20202020GST law for companies under IBC, 2016 clarified
133/03/20202020Apportionment of ITC in cases of business reorganization, Clarifications
132/02/20202020Appeal to Appellate Tribunal, Time limit clarified
131/1/202023/01/2020Refund of IGST on exports, Standard Operating Procedure
130/49/201931/12/2019RCM on renting of motor vehicles where cost of fuel included - Clarifications
129/48/201924/12/2019Standard Operating Procedure to be followed in case of non-filers of returns
128/47/201923/12/2019DIN - Electronic generation and quoting of DIN w.r.t. all communications sent by CBIC to taxpayers across country
127/46/201904/12/2019Supply of Information Technology enabled Services (ITeS) - 107/26/2019-GST withdrawn
126/45/201922/11/2019Job work, Clarification on rate of GST
125/44/201918/11/2019Electronic submission and processing of refund application in FORM GSTRFD 01A, Clarifications on procedure
124/43/201918/11/2019Optional filing of annual returns, Clarifications
123/42/201911/11/2019ITC restrictions when details of invoices not uploaded, clarified
122/41/201911/05/2019DIN on communications to taxpayers
121/40/202311/10/2019No GST on grant of liquor licenses has no applicability for grant of other licenses
120/39/202211/10/2019Construction service, Explanation in Sl. No. 3(vi) of Notification No. 11/2017-CT(R) effective from 21-9-2017
119/38/202211/10/2019GST on supply of lending of securities clarified
118/37/202111/10/2019Place of supply in composite supply of software/design services related to ESDM industry
117/36/202111/10/2019Courses conducted by Maritime training institute are exempt from levy of GST
116/35/202011/10/2019GST when not leviable on service of display of name of donor in charitable organization
115/34/202011/10/2019Airlines not liable for GST on PSF and UDF collected from passengers as pure agents
114/33/201911/10/2019Scope of support services to exploration, mining or drilling of petroleum crude or natural gas to be governed by explanatory notes of UN Classification
113/32/201903/10/2019Clarification regarding classification and applicable GST rates on Leguminous vegetables, Almond Milk, Mechanical Sprayer etc.
112/31/201903/10/2019Secondary or post-sales discounts - Circular No. 105/24/2019-GST withdrawn ab-initio
111/30/201903/10/2019Refund subsequent to favourable order in appeal or in other forum - Procedure
110/29/201910/03/2019Refund claim re-filing incase Nil refund claim mistakenly filed earlier
109/28/201922/07/2019GST on monthly subscriptions charged by RWAs
108/27/201918/07/2019Taking goods out of India for exhibition is not ‘supply’
107/26/201918/07/2019Supply of Information Technology enabled Services, Coverage as intermediaries clarified
106/25/201929/06/2019Refund in case of supply by duty free shops at airports
105/24/201928/06/2019Secondary or post sales discounts, Clarification on treatment of discounts
104/23/201928/06/2019Refund where applications wrongly transferred by common portal
103/22/201928/06/2019Place of supply in case of temporary imports and for services provided at ports
102/21/201928/06/2019GST on additional or penal interest
101/20/201930/04/2019Exemption on upfront amount payable in installments for long term lease of plots, Clarification
100/19/201930/04/2019GST applicability on Seed Certification Tags
99/18/201923/04/2019Filing of application for revocation of cancellation of registration
98/17/201923/04/2019Utilisation of ITC of IGST, Clarification
97/16/201905/04/2019Option to pay tax under Notification No. 2/2019-Central Tax (Rate), Clarification
96/15/201928/03/2019Transfer of input tax credit in case of death of sole proprietor, Clarification
95/14/201928/03/2019Verification of applications for grant of new registrations, Clarifications
94/13/201928/03/2019Refund related issues under GST, Clarification
93/12/201908/03/2019Supply of Priority Sector Lending Certificates between banks is inter-State supply liable to IGST
92/11/201907/03/2019Sales promotion schemes, Clarification on treatment under GST
91/10/201918/02/2019Supply of warehoused goods, Deemed compliance regarding payment of IGST
90/09/201918/02/2019Mentioning of place of supply and State in tax invoices
89/08/201918/02/2019Mentioning details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1
88/07/201901/02/2019Amendments in GST Act effective from 1-2-2019, Consequential amendments in certain circulars
87/61/201801/02/2019Cenvat credit of service tax available as transitional credit under GST
86/60/201801/01/2019Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company, GST liability
85/59/201801/01/2019Supply of food and beverage services by educational institution, GST liability
84/58/201801/01/2019Printing of pictures, Clarification on classification
83/57/201801/01/2019Asian Development Bank and International Finance Corporation, GST liability
82/56/201801/01/2019IIMs, Tax liability on various programs
04/01/201901/02/2019Warehoused goods - Circular No. 3/1/2018-IGST rescinded
81/55/20182018Tax rate for Sprinkler and Drip Irrigation System including laterals, Clarifications
80/54/20182018GST rates and classification of goods, Clarifications
79/53/20182018Refund of GST, Clarifications
78/52/20182018Export of service when part of service outsourced, Tax effect
77/51/20182018Composition scheme, Denial and effective date
76/50/20182018Clarification on certain issues
75/49/20182018Seva Bhoj Yojna of the Ministry of Culture - Guidelines for processing of applications for financial assistance
74/48/201805/11/2018Tea Board liable for TCS
73/47/201805/11/2018Del-credere agent - Scope of principal and agent relationship clarified
72/46/201826/10/2018Clarification of procedure in respect of return of time expired drugs or medicines
71/45/201826/10/2018Issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor- Clarified
70/44/201826/10/2018Refund of ITC and IGST - Clarifications
69/43/201826/10/2018Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
68/42/201805/10/2018Notification issued under CGST act applied to Compensation Cess Act, 2017
67/41/201828/09/2018Guidelines for Deductions and Deposits of TDS by the DDO under GST, Clarified
66/40/201826/09/2018Services of religious and charitable trusts by way of residential programmes-Taxable
65/39/201814/09/2018Procedure for deductions and deposits of TDS made to suppliers under GST by DDO, Notified
64/38/201814/09/2018Interception of conveyance, Penalty under Section 129 not to be imposed in all circumstances
63/37/201814/09/2018Refund filed by UIN entities, Clarification
62/36/201812/09/2018GST on Priority Sector Lending Certificates, Clarified
61/35/201804/09/2018CGST, E-way bill in case of storing of goods in transporter’s godown prior to delivery, Clarification
60/34/201804/09/2018CGST, Filing application for refund by Canteen Stores Department
59/33/201804/09/2018CGST, Refund related issues, Clarification
58/32/201804/09/2018CGST, Form GSTR 3B -Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit
57/31/201804/09/2018CGST, Scope of Principal-agent relationship in the context of Schedule I of the CGST Act
56/30/201824/08/2018Refund of accumulated ITC on fabrics, Clarifications
55/29/201810/08/2018GST on services provided by Industrial Training Institutes
54/28/201809/08/2018Fertilizers supplied for use in the manufacture of other fertilizers - Classification and 5% GST rate
53/27/201809/08/2018GST on the petroleum gases retained for the manufacture of petrochemical and chemical products - Clarification
52/26/201809/08/2018GST on various goods and services - Clarification
51/25/201831/07/2018GST liability on ambulance service provided by PSPs to Government under National Health Mission
50/24/201831/07/2018GST on catering services - Circular No. 28/02/2018 withdrawn
49/23/201821/06/2018Interception of conveyance, Procedure modified
48/22/201808/06/2018SEZ supplies and ITC refund to job workers, Clarifications
47/21/201808/06/2018Clarification on certain issues under GST
46/20/201806/06/2018Priority Sector Lending Certificates and Renewable Energy Certificates classifiable under Heading 4907 taxable @ 12%
45/19/201830/05/2018GST refund - Clarifications
44/18/201802/05/2018Transfer of tenancy right against consideration is a supply of service liable to GST
43/17/201813/04/2018Refund to UIN agencies, Clarifications
42/16/201813/04/2018Recovery of arrears of Central Excise duty /Service Tax and Cenvat credit, and credit carried forward erroneously, Procedure specified
41/15/201813/04/2018Inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, Procedure specified
40/14/201806/04/2018Exports, LUTs deemed to be accepted on generation of acknowledgment bearing ARN
39/13/201803/04/2018IT Grievance Redressal Mechanism set up
38/12/201826/03/2018Job work under GST, Procedures clarified
37/11/201815/03/2018Refund to exporters clarified
36/10/201813/03/2018Refund to UIN entities, Procedure
35/09/201805/03/2018GST liability on service by members of the Joint Venture to JV and vice versa and inter se between members of JV
34/08/201801/03/2018Bus body building, retreading of tyres, taxability of PSLCs, activities carried by DISCOMS, and guarantees by government, Clarifications
33/07/201823/02/2018Directions for non-utilisation of disputed credit and non-transition of blocked credit
32/06/201812/02/2018Clarification for hostel accommodation; fees or penalty payable to CDRC; services of elephant or camel ride, rickshaw ride and boat ride; rental services of self-propelled access equipment; Health care services; and taxability of Cost Petroleum
31/05/201809/02/2018Proper Officer for issuance of SCN and Orders, Monetary limits specified
30/4/201825/01/2018Supplies to Railways, Only goods classifiable under Ch. 86 covered under 5% GST without ITC
29/3/201825/01/2018GST payable on net quantity of polybutylene feedstock and LPG retained for manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol
28/02/201808/01/2018GST on college hostel mess, Clarification
27/01/201804/01/2018GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc., Clarifications
3/1/201825/05/2018Integrated Tax on goods supplied while in Customs bonded warehouse
1102/171802409/08/2017Implementation of e-way bill system in UP from 16 August, 2017
1060/9/2017-CX27/11/2017Budgetary support to units earlier availing area based exemption, Procedure for first quarter prescribed
31T of 201715/07/2017GST migration and new registration, Trade Advisory
26/26/201729/12/2017Filing of Returns under GST, Clarifications
25/25/201721/12/2017Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling, Procedure
24/24/201721/12/2017Manual filing and processing of refund claims, Procedure
23/23/201721/12/2017Maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for auction of tea, coffee, rubber
22/22/201721/12/2017Supply of art work on approval basis by artists through galleries, Clarifications
21/21/201722/11/2017Inter-state movement of rigs, tools and spares, and all goods on wheels, like cranes not liable to IGST
20/20/201722/11/2017Terracota idols covered for exemption as clay idols
19/19/201720/11/2017Milling of paddy into rice on job work basis, liable to GST at 5%
18/18/201716/11/2017Restriction on refund of unutilised ITC not applicable for export of fabrics
17/17/201715/11/2017Refund in respect of zero-rated supplies - Conditions and procedure for manual filing and processing
16/16/201715/11/2017Certain clarifications as recommended by GST Council in its 23rd meeting
15/15/201706/11/2017Due dates for GSTR-2A and GSTR-1A
14/14/201706/11/2017EOU, Procedure for procurement from DTA specified
13/13/201727/10/2017GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene, Clarification
12/12/201726/10/2017Fabrics cut and sold in unstitched state classifiable as fabric
11/11/201720/10/2017GST on printing, Predominant element to be determined
10/10/201718/10/2017Supply on approval basis, Clarification on movement of goods within one State and from one State to another
09/09/201718/10/2017Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner
8/8/201704/10/2017Bond/Letter of Undertaking for exports, Clarification
7/7/201701/09/2017Reconciliation of GST Returns
06/06/201727/08/2017Classification and GST rate on lottery tickets, Clarifications
5/5/201711/08/2017Letter of Undertaking for exports, Clarifications
4/4/201707/07/2017Export without payment of Integrated Tax - Clarifications on bank guarantee and LUT
3/3/201705/07/2017Proper Officers for provisions other than registration and composition levy, assigned
2/2/201704/07/2017Exporters allowed to furnish Bond/LUT before jurisdictional Deputy/Assistant Commissioner manually
2/1/201727/09/2017Supply of satellite launch services by ANTRIX Corporation Ltd., Clarified
1/1/201707/07/2017Inter-state movement of conveyances between distinct persons when not liable to IGST
1/1/201726/06/2017Registration and Composition Levy, Proper officers assigned
1/1/201726/07/2017No Compensation Cess on exports

Part of the GST Law Archive, preserved from gst.lakshmisri.com.