Circulars/Orders/Ordinance/Instructions/Guidelines
| Order No. | English | हिन्दी | Date of issue | Subject |
|---|---|---|---|---|
| Order-01/2022-GST | View (6 KB) | 21-07-2022 | Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 | |
| Order-01/2020-GST | View (248 KB) | 07-02-2020 | 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 | |
| Order-02/2019-GST | View (356 KB) | 12-03-2019 | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 | |
| Order-01/2019-GST | View (83 KB) | 31-01-2019 | 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. | |
| Order-04/2018-Central Tax | View (119 KB) | View (637 KB) | 31-12-2018 | Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019. |
| Order-03/2018-Central Tax | View (119 KB) | View (637 KB) | 31-12-2018 | Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019. |
| Order-02/2018-Central Tax | View (119 KB) | View (637 KB) | 31-12-2018 | Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18. |
| Order-01/2018-GST | View (62 KB) | View (103 KB) | 11-12-2018 | Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 |
| Order-04/2018-GST | View (76 KB) | 17-09-2018 | 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 | |
| Order-03/2018-Central Tax | View (76 KB) | 16-08-2018 | Constitution of Standing Committee for Consumer Welfare Fund under rule 97 (4) of the CGST Rules | |
| 49/23/2018-GST | View (345 KB) | 21-06-2018 | Seeks to modify Circular No. 41/15/2018-GST | |
| Order-01/2018-GST | View (196 KB) | 28-03-2018 | Extension of date for submitting the statement in FORM GST TRAN-2 | |
| Order-11/2017-GST | View (340 KB) | 21-12-2017 | Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 | |
| Order-10/2017-GST | View (7 KB) | 15-11-2017 | Seeks to extend the due date for revision of FORM GST TRAN-1 | |
| Order-09/2017-GST | View (7 KB) | 15-11-2017 | Seeks to extend the due date for submitting FORM GST TRAN-1 | |
| Order-08/2017-GST | View (143 KB) | 28-10-2017 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A | |
| Order-07/2017-GST | View (143 KB) | 28-10-2017 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 | |
| Order-06/2017-GST | View (143 KB) | 28-10-2017 | Extension of time limit for submitting application in FORM GST REG-26 | |
| Order-05/2017-GST | View (143 KB) | 28-10-2017 | Extension of time limit for intimation of details of stock in FORM GST CMP-03 | |
| Order-04/2017-GST | View (143 KB) | 29-09-2017 | Extension of time limit for intimation of details in FORM GST CMP-03 | |
| Order-03/2017 | View (143 KB) | 21-09-2017 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 | |
| Order-02/2017 | View (62 KB) | 18-09-2017 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 | |
| Order-01/2017 | View (6 KB) | 21-07-2017 | Extension of date for filing option for composition scheme |
| Circular No. | English | हिन्दी | Date of issue | Subject | |
|---|---|---|---|---|---|
| 188/20/2022-GST | View (158 KB) | 27-12-2022 | Prescribing manner of filing an application for refund by unregistered persons | ||
| 187/19/2022-GST | View (203 KB) | 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 | ||
| 186/18/2022-GST | View (123 KB) | 27-12-2022 | Clarification on various issue pertaining to GST | ||
| 185/17/2022-GST | View (144 KB) | 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 | ||
| 184/16/2022-GST | View (215 KB) | 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 | ||
| 183/15/2022-GST | View (179 KB) | 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 | ||
| 182/14/2022-GST | View (244 KB) | 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 | ||
| 181/13/2022-GST | View (115 KB) | 10-11-2022 | Clarification on refund related issues | ||
| 180/12/2022-GST | View (412 KB) | 02-09-2022 | 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. -reg. | ||
| 179/11/2022-GST | View (800 KB) | 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 | ||
| 178/10/2022-GST | View (182 KB) | 03-08-2022 | GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law | ||
| 177/09/2022-GST | View (290 KB) | 03-08-2022 | Clarifications regarding applicable GST rates & exemptions on certain services | ||
| 176/08/2022-GST | View (53 KB) | 06-07-2022 | Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. | ||
| 175/07/2022-GST | View (185 KB) | 06-07-2022 | Manner of filing refund of unutilized ITC on account of export of electricity. | ||
| 174/06/2022-GST | View (222 KB) | 06-07-2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. | ||
| 173/05/2022-GST | View (236 KB) | 06-07-2022 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. | ||
| 172/04/2022-GST | View (202 KB) | 06-07-2022 | Clarification on various issue pertaining to GST. | ||
| 171/03/2022-GST | View (169 KB) | 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. | ||
| 170/02/2022-GST | View (215 KB) | 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. | ||
| 169/01/2022-GST | View (316 KB) | 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' | ||
| 168/24/2021-GST | View (115 KB) | 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. | ||
| 167/23/2021-GST | View (141 KB) | 17-12-2021 | GST on service supplied by restaurants through e-commerce operators-reg. | ||
| 166/22/2021-GST | View (118 KB) | 17-11-2021 | Circular on Clarification on refund related issues | ||
| 165/21/2021-GST | View (51 KB) | 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 | ||
| 164/2020/2021-GST | View (529 KB) | 06-10-2021 | Clarifications regarding applicable GST rates & exemptions on certain services. | ||
| 163/19/2021-GST | View (665 KB) | 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. | ||
| 162/18/2021-GST | View (237 KB) | 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. | ||
| 161/17/2021-GST | View (133 KB) | 20-09-2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 | ||
| 160/16/2021-GST |
View (133 KB) Corrigendum (74 KB) |
20-09-2021 | Clarification in respect of certain GST related issues | ||
| 159/15/2021-GST | View (133 KB) | 20-09-2021 | Clarification on doubts related to scope of “Intermediary” | ||
| 158/14/2021-GST | View (133 KB) | 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 | ||
| 157/13/2021-GST | View (363 KB) | 20-07-2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. | ||
| 156/12/2021-GST | View (85 KB) | 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. | ||
| 155/05/2021-GST | View (307 KB) | 17-06-2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System | ||
| 154/05/2021-GST | View (397 KB) | 17-06-2021 | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them | ||
| 153/05/2021-GST | View (409 KB) | 17-06-2021 | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS | ||
| 152/05/2021-GST | View (417 KB) | 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 | ||
| 151/05/2021-GST | View (461 KB) | 17-06-2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) | ||
| 150/05/2021-GST | View (416 KB) | 17-06-2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | ||
| 149/05/2021-GST | View (422 KB) | 17-06-2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | ||
| 148/04/2021-GST | View (383 KB) | 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. | ||
| 147/02/2021-GST | View (448 KB) | 12-03-2021 | seeks to clarify certain refund related issues | ||
| 146/02/2021-GST | View (662 KB) | 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. | ||
| 145/01/2021-GST | View (538 KB) | 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. | ||
| 144/14/2020-GST | View (63 KB) | 15-12-2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. | ||
| 143/13/2020-GST | View (256 KB) | 10-11-2020 | Provisions relating to Quarterly Return Monthly Payment Scheme | ||
| 142/12/2020-GST | View (191 KB) | 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 | ||
| 141/11/2020-GST | View (458 KB) | 10-06-2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 | ||
| 140/10/2020-GST | View (458 KB) | 10-06-2020 | Clarification in respect of levy of GST on Director’s Remuneration | ||
| 139/09/2020-GST | View (646 KB) | 10-06-2020 | Clarification on Refund Related Issues | ||
| 138/08/2020-GST | View (126 KB) | 06-05-2020 | Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg | ||
| 137/07/2020-GST | View (693 KB) | 13-04-2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg | ||
| 136/06/2020-GST | View (693 KB) | 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 | ||
| 135/05/2020-GST | View (693 KB) | 31-03-2020 | Circular on Clarification on refund related issues - Reg | ||
| 134/04/2020-GST | View (106 KB) | 23-03-2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. | ||
| 133/03/2020-GST | View (240 KB) | 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. | ||
| 132/2/2020-GST | View (173 KB) | 18-03-2020 | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. | ||
| 131/1/2020-GST | View (224 KB) | 23-01-2020 | Standard Operating Procedure (SOP) for IGST refunds for exporters issued. | ||
| 129/48/2019-GST | View (300 KB) | 24-12-2019 | Standard Operating Procedure to be followed in case of non-filers of returns – reg. | ||
| 128/47/2019-GST | View (1009 KB) | देखें (484 KB) | 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. Format (2,888 KB) | |
| 127/46/2019-GST | View (102 KB) | 04-12-2019 | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. | ||
| 126/45/2019-GST | View (420 KB) | 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. | ||
| 125/44/2019-GST | View (915 KB) | 18-11-2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | ||
| 124/43/2019-GST | View (619 KB) | 18-11-2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | ||
| 124/43/2019-GST | View (2361 KB) | 18-11-2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | ||
| 123/42/2019-GST | View (2361 KB) | 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. | ||
| 122/41/2019-GST | View (2361 KB) | View (546 KB) | 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. | |
| 121/40/2019-GST | View (118 KB) | 11-10-2019 | Clarification related to supply of grant of alcoholic liquor license. | ||
| 120/39/2019-GST | View (123 KB) | 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). | ||
| 119/38/2019-GST | View (171 KB) | 11-10-2019 | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. | ||
| 118/37/2019-GST | View (127 KB) | 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. | ||
| 117/36/2019-GST | View (105 KB) | 11-10-2019 | Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. | ||
| 116/35/2019-GST | View (122 KB) | 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. | ||
| 115/34/2019-GST | View (132 KB) | 11-10-2019 | Clarification on issue of GST on Airport levies. | ||
| 114/33/2019-GST | View (183 KB) | 11-10-2019 | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. | ||
| 113/32/2019-GST | View (257 KB) | देखें (163 KB) | 11-10-2019 | Clarification regarding GST rates & classification (goods) Circular–reg. | |
| 112/31/2019-GST | View (539 KB) | देखें (110 KB) | 03-10-2019 | Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. | |
| 111/30/2019-GST | View (559 KB) | देखें (101 KB) | 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. | |
| 110/29/2019-GST | View (626 KB) | देखें (99 KB) | 03-10-2019 | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. | |
| 109/28/2019-GST | View (459 KB) | 22-07-2019 | Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. | ||
| 108/27/2019-GST | View (250 KB) | 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. | ||
| 107/26/2019-GST | View (302 KB) | 18-07-2019 | which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). | ||
| 106/25/2019-GST | View (412 KB) | देखें (189 KB) | 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. | |
| 105/24/2019-GST | View (383 KB) | देखें (104 KB) | 28-06-2019 | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. | |
| 104/23/2019-GST | View (207 KB) | देखें (153 KB) | 28-06-2019 | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. | |
| 103/22/2019-GST | View (499 KB) | देखें (15 KB) | 28-06-2019 | Clarification regarding determination of place of supply in certain cases – reg. | |
| 102/21/2019-GST |
View (542 KB) Corrigendum (91 KB) |
देखें (15 KB) | 28-06-2019 | Clarification regarding applicability of GST on additional / penal interest – reg. | |
| 101/20/2019-GST | View (347 KB) | 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. | ||
| 100/19/2019-GST | View (277 KB) | 30-04-2019 | GST Applicability on Seed Certification Tags. | ||
| 99/18/2019-GST | View (361 KB) | देखें (166 KB) | 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 March, 2019. | |
| 98/17/2019-GST | View (380 KB) | देखें (166 KB) | 23-04-2019 | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. | |
| 97/16/2019-GST |
View (367 KB) Corrigendum (396 KB) |
देखें (118 KB) | 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. | |
| 96/15/2019-GST | View (367 KB) | देखें (138 KB) | 28-03-2019 | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor | |
| 95/14/2019-GST | View (365 KB) | देखें (139 KB) | 28-03-2019 | Seeks to clarify verification for grant of new registration | |
| 94/13/2019-GST | View (507 KB) | 28-03-2019 | Seeks to clarify certain refund related issues under GST | ||
| 93/12/2019-GST | View (434 KB) | 08-03-2019 | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding | ||
| 92/11/2019-GST (Central GST) | View (434 KB) | देखें (187 KB) | 07-03-2019 | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | |
| 91/10/2019-GST (Central GST) | View (345 KB) | देखें (104 KB) | 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. | |
| 90/09/2019-GST (Central GST) | View (239 KB) | देखें (104 KB) | 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. | |
| 89/08/2019-GST (Central GST) | View (342 KB) | देखें (103 KB) | 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. | |
| 04/01/2019-GST | View (475 KB) | 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) | ||
| 88/07/2019-GST | View (475 KB) | देखें (166 KB) | 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) | |
| 79/53/2018-GST | View (320 KB) | 31-12-2018 | Clarification on refund related issues | ||
| 78/52/2018-GST | View (113 KB) | देखें (137 KB) | 31-12-2018 | Clarification on export of services under GST | |
| 77/51/2018-GST | View (255 KB) | देखें (156 KB) | 31-12-2018 | Denial of composition option by tax authorities and effective date thereof | |
| 76/50/2018-GST |
View (273 KB)
Corrigendum (257 KB) |
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; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST | ||
| 75/49/2018-GST | View (676 KB) | 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 | ||
| 74/48/2018-GST | View (353 KB) | देखें (112 KB) | 05-11-2018 | Circular clarifying collection of tax at source by Tea Board of India | |
| 73/47/2018-GST | View (278 KB) | देखें (115 KB) | 05-11-2018 | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent | |
| 72/46/2018-GST | View (266 KB) | देखें (135 KB) | 26-10-2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines | |
| 71/45/2018-GST | View (416 KB) | देखें (110 KB) | 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 | |
| 70/44/2018-GST | View (351 KB) | 26-10-2018 | Clarification on certain issues related to refund | ||
| 69/43/2018-GST | View (342 KB) | 26-10-2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 | ||
| 68/42/2018-GST | View (287 KB) | 05-10-2018 | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | ||
| 67/41/2018-DOR | View (97 KB) | 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 | ||
| 65/39/2018-DOR | View (263 KB) | 14-09-2018 | Guidelines for Deductions and Deposits of TDS by the DDO under GST | ||
| 64/38/2018-GST | View (189 KB) | 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 - reg. | ||
| 63/37/2018-GST | View (162 KB) | 14-09-2018 | Clarification regarding processing of refund claims filed by UIN entities - reg. | ||
| 61/35/2018-GST | View (107 KB) | 04-09-2018 | E-way bill in case of storing of goods in godown of transporter - reg. | ||
| 60/34/2018-GST | View (124 KB) | 04-09-2018 | Processing of refund applications filed by Canteen Stores Department (CSD)- reg. | ||
| 59/33/2018-GST | View (152 KB) | 04-09-2018 | Clarification on refund related issues- reg. | ||
| 58/32/2018-GST | View (94 KB) | 04-09-2018 | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit -reg. | ||
| 57/31/2018-GST |
View (456 KB) Corrigendum (250 KB) |
04-09-2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act -reg. Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBIC/20/16/4/2018-GST |
||
| 49/23/2018-GST | View (345 KB) | 21-06-2018 | Seeks to modify Circular No. 41/15/2018-GST | ||
| 48/22/2018-GST | View (335 KB) | 14-06-2018 | Clarifications of certain issues under GST– reg. | ||
| 47/21/2018-GST | View (163 KB) | 08-06-2018 | Clarifications of certain issues under GST - reg. | ||
| 45/19/2018-GST | View (156 KB) | 30-05-2018 | Clarifications on refund related issues - reg. | ||
| 3/1/2018-IGST | View (101 KB) | 25-05-2018 | Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a custom bonded warehouse-reg. | ||
| 44/18/2018-CGST | View (265 KB) | 02-05-2018 | Issue related to taxability of ‘tenancy rights’ under GST- Regarding. | ||
| 43/17/2018-GST | View (80 KB) | 13-04-2018 | clarifying the issues arising in refund to UIN. | ||
| 42/16/2018-GST | View (275 KB) | 13-04-2018 | clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. | ||
| 41/15/2018-GST | View (655 KB) | 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. | ||
| 40/14/2018-GST | View (131 KB) | 06-04-2018 | Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. | ||
| 39/13/2018-GST | View (262 KB) | 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. | ||
| 38/12/2018 | View (404 KB) | 26-03-2018 | Clarifications on issues related to Job Work | ||
| 37/11/2018-GST | View (391 KB) | 15-03-2018 | Clarifications on exports related refund issues | ||
| 36/10/2018-GST | View (318 KB) | 13-03-2018 | Processing of refund application for UIN entities | ||
| 35/9/2018-GST | View (350 KB) | 05-03-2018 | 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 | ||
| 34/8/2018-GST | View (371 KB) | 01-03-2018 | Clarification regarding GST in respect of certain services | ||
| 33/07/2018-GST | View (255 KB) | 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. | ||
| 32/06/2018-GST | View (281 KB) | 12-02-2018 | Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. | ||
| 31/05/2018-GST - Amended vide Circular 169/01/2022 dated 12th march ' 2022 |
View (97 KB) | 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. | ||
| 30/4/2018-GST | View (286 KB) | देखें (704 KB) | 25-01-2018 | GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. | |
| 29/3/2018-GST | View (271 KB) | देखें (721 KB) | 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. | |
| 28/02/2018-GST |
View (383 KB) Corrigendum (383 KB) |
08-01-2018 | Clarifications regarding GST on College Hostel Mess Fees | ||
| 27/01/2018-GST | View (383 KB) | 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. | ||
| 26/26/2017-GST | View (383 KB) | 29-12-2017 | Filing of Returns under GST- regarding | ||
| 25/25/2017-GST | View (217 KB) | 21-12-2017 | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling | ||
| 24/24/2017-GST | View (513 KB) | 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- Reg | ||
| 23/23/2017-GST |
View (276 KB) Corrigendum (383 KB) |
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 te purpose of auction of tea coffee rubber etc. | ||
| 22/22/2017-GST | View (207 KB) | 21-12-2017 | Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg | ||
| 21/21/2017-GST | View (261 KB) | 22-11-2017 | Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. | ||
| 20/20/2017-IGST | View (328 KB) | 22-11-2017 | Issue related to classification and GST rate on Terracotta idols. | ||
| 19/19/2017-GST | View (203 KB) | 20-11-2017 | Clarification on taxability of custom milling of paddy. | ||
| 18/18/2017-GST | View (564 KB) | देखें (598 KB) | 16-11-2017 | Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. | |
| 17/17/2017-GST | View (434 KB) | 15-11-2017 | Manual filing and processing of refund claims in respect of zero-rated supplies. | ||
| 16/16/2017-GST | View (144 KB) | 15-11-2017 | Clarifications regarding applicability of GST and availability of ITC in respect of certain services. | ||
| 15/15/2017-GST | View (144 KB) | 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 | ||
| 14/14/2017-GST | View (144 KB) | 06-11-2017 | Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit | ||
| 13/13/2017-GST | View (144 KB) | 27-10-2017 | Clarification of classification of cut pieces of fabric under GST | ||
| 12/12/2017-GST | View (147 KB) | देखें (40 KB) | 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]. | |
| 11/11/2017-GST | View (147 KB) | 23-10-2017 | Clarification on taxability of printing contracts | ||
| 10/10/2017-GST | View (169 KB) | 18-10-2017 | Clarification on movement of goods on approval basis | ||
| 9/9/2017-GST | View (104 KB) | 18-10-2017 | Authorized officer for enrollment of Goods and Services Tax Practitioner | ||
| 8/8/2017-GST | View (511 KB) | 04-10-2017 | Clarification on issues related to furnishing of Bond/LUT for exports | ||
| 7/7/2017-GST | View (371 KB) | 01-09-2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding | ||
| 6/6/2017-CGST | View (371 KB) | देखें (343 KB) | 27-08-2017 | CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery | |
| 5/5/2017-GST | View (371 KB) | 11-08-2017 | Circular on Bond/LUT in case of exports without payment of integrated tax | ||
| 2/1/2017-IGST | View (157 KB) | 27-09-2017 | Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding | ||
| 1/1/2017-IGST | View (294 KB) | देखें (412 KB) | 07-07-2017 | Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding | |
| 4/4/2017-GST | View (371 KB) | 07-07-2017 | Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg. | ||
| 3/3/2017-GST | View (236 KB) | 05-07-2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg | ||
| 2/2/2017-GST | View (107 KB) | 04-07-2017 | Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg | ||
| 1/1/2017-Compensation Cess | View (294 KB) | देखें (412 KB) | 26-07-2017 | 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. | |
| 1/1/2017 | View (230 KB) | 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 |
| Notification dated 27th June 2020 |
| The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 |
| Seeks to issue notification under "The Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020" to extend due date of compliance under Central Excise Act, Customs Act, Customs Tariff Act and Finance Act, 1994 which falls during the period from "20.03.2020 to 29.09.2020" till 30.09.2020 English देखें |
| CGST |
| IGST |
| Instructions No. | English | हिन्दी | Date of issue | Subject |
|---|---|---|---|---|
| 2022-23 | ||||
| 04/2022-23 [GST-Investigation] | View (1266 KB) | View (7408 KB) | 01-09-2022 | Guidelines for Launching of Prosecution under the Central Goods & Services Tax Act, 2017 - reg. |
| 03/2022-23 [GST-Investigation] | View (3105 KB) | View (2412 KB) | 17-08-2022 | Guidelines on Issuance of Summons Under Section 70 of the Central Goods & Services Tax Act, 2017 - reg. |
| 02/2022-23 [GST-Investigation] | View (2761 KB) | View (4925 KB) | 17-08-2022 | Guidelines for Arrest and Bail in Relation to Offences Punishable under the CGST Act, 2017 - reg. |
| 01/2022-23 [GST-Investigation] | View (6061 KB) | View (1285 KB) | 25-05-2022 | Deposit of tax during the course of search, inspection or investigation - reg. |
| 2021-22 | ||||
| 02/2021-22 [GST-Investigation] | View (893 KB) | View (1875 KB) | 22-09-2021 | Issuance of SCNS in Time Bound Manner– Regarding. |
| 01/2021-22 | View (386 KB) | View (484 KB) | 26-04-2021 | Reporting of major cases of GST evasion. |
| 02/2021-22 | View (1313 KB) | View (743 KB) | 16-08-2021 | Protocal for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau. |
| 2020-21 | ||||
| 01/2020-21 | View (2185 KB) Corrigendum (226 KB) |
View (724 KB) | 02-02-2021 | Instructions/Guidelines regarding procedures to be followed during Search Operation. |
| 2/1/2020-GST | View (87 KB) | 09-04-2020 | Implementation of decision to expedite pending refund claims - reg. | |
| 2019-20 | ||||
| 01/2019-20 | View (643 KB) | View (494 KB) | 29-05-2019 | Arrest under GST- Filing of Caveat in Hon’ble Supreme Court. |
| 02/2019-20 | View (600 KB) | View (567 KB) | 30-05-2019 | Direction of Hon’ble Supreme Court in the matter of SLP No. 4322-4324/2019. |
| 03/2019-20 | View (3009 KB) | View (1050 KB) | 22-11-2019 | Monitoring of Companies under the process of strike off u/s 248 of Companies Act, 2013. |
| 04/2019-20 | View (3009 KB) | View (867 KB) | 09-12-2019 | Judgement of Hon’ble Supreme Court in the case of state of Uttar Pradesh & Ors vs. M/s. Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 & 8944/2019. |
| Order No. | English | हिन्दी | Date of issue | Subject |
|---|---|---|---|---|
| Order No. 01/2020 - Central Tax | View (296 KB) | View (96 KB) | 25-06-2020 | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
| Order No. 10/2019 - Central Tax | View (86 KB) | View (105 KB) | 26-12-2019 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020 |
| Order No. 9/2019 - Central Tax | View (117 KB) | View (456 KB) | 03-12-2019 | Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal |
| Order No. 8/2019 - Central Tax | View (259 KB) | View (266 KB) | 14-11-2019 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 |
| Order No. 7/2019 - Central Tax | View (114 KB) | View (736 KB) | 26-08-2019 | Seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019. |
| Order No. 6/2019 - Central Tax | View (114 KB) | View (414 KB) | 28-06-2019 | Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. |
| Order No. 5/2019 - Central Tax | View (123 KB) | View (130 KB) | 23-04-2019 | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
| Order No. 4/2019 - Central Tax | View (115 KB) | View (513 KB) | 29-03-2019 | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 |
| Order No. 3/2019 - Central Tax | View (62 KB) | View (103 KB) | 08-03-2019 | To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate) |
| Order No. 2/2019 - Central Tax | View (62 KB) | View (103 KB) | 01-02-2019 | Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019 |
| Order No. 1/2019 - Central Tax | View (62 KB) | View (103 KB) | 01-02-2019 | Seeks to supersede Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019 |
| Order No. 1/2019 - Union Territories Tax | View (62 KB) | View (103 KB) | 01-02-2019 | Seeks to supersede Removal of Difficulties Order No. 1/2017 - Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019 |
| Guidelines No. | English | हिन्दी | Date of issue | Subject |
|---|---|---|---|---|
| 04/2022-GST | View (1822 KB) | 28-11-2022 | Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017. - reg. | |
| 03/2022-GST | View (2317 KB) | 14-06-2022 | Procedure relating to sanction, post-audit and review of refund claims - reg. | |
| 02/2022-GST | View (1009 KB) | 22-03-2022 | Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 - reg. | |
| 01/2022-GST | View (968 KB) | 07-01-2022 | Guidelines for recovery proceedings under the provisions ofsection 79 ofthe CGST Act,2017 in casos covered under explanation to sub-section (12) of section 75 of the CGST Act,2017-Reg. | |
| - | View (118 KB) | - | Guidelines for Management and Administration of Consumer Welfare Fund provided to Board under rule 97(7A) of the CGST Rules, 2017 | |
| 20/16/05/2021 - GST | View (2000 KB) | 02-11-2021 | Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017-Reg. | |
| 20/16/05/2021 - GST | View (2000 KB) | 23-02-2021 | Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017-Reg. |
