Circulars

Sr.no

SGST Circulars  

Subject

CGST Circulars

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1

1/2021-22-GST

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 Goa GST Act, 2017 and rule 23 of the CGST Rules, 2017.

148/04/2021-GST

2

2/2021-22-GST

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

149/05/2021-GST

3

3/2021-22-GST

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

150/06/2021-GST

4

4/2021-22-GST

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

151/07/2021-GST

5

5/2021-22- GST

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

152/08/2021-GST

6

6/2021-22-GST

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

153/09/2021-GST

7

7/2021-22- GST

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

154/10/2021-GST

8

8/2021-22- GST

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

155/11/2021-GST

9

9/2021-22- GST/p>

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020-Reg

156/12/2021-GST

10

10/2021-22- GST

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

157/13/2021-GST

11

11/2021-22- GST

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

158/14/2021-GST

12

12/2021-22-GST

Clarification on doubts related to scope of “Intermediary”

159/15/2021-GSTT

13

13/2021-22-GST

Clarification in respect of certain GST related issues

160/16/2021-GST

14

14/2021-22- GST

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

161/17/2021-GST

15

15/2021-22- GST

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

162/18/2021-GST

16

16/2021-22-GST

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.

163/19/2021-GST

17

17/2021-22- GST

Clarifications regarding applicable GST rates & exemptions on certain services.

164/20/2021-GST

18

18/2021-22- GST

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

165/21/2021-GST

19

19/2021-22- GST

Circular on Clarification on refund related issues

166/22/2021-GST

Sr.no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2020-21- GST

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

136/06/2020-GST

2

02/2020-21- GST

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

137/07/2020-GST

3

03/2019-20-GST

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg

138/08/2020-GST

4

04/2020-21- GST

Clarification on Refund Related Issues

139/09/2020-GST

5

05/2020-21- GST

Clarification in respect of levy of GST on Director’s Remuneration

140/10/2020-GST

6

06/2020-21- GST

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

141/11/2020-GST

7

07/2020-21- GST

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

142/12/2020-GST/p>

8

08/2020-21- GST

Provisions relating to Quarterly Return Monthly Payment Scheme

143/13/2020-GST

9

09/2020-21- GST/p>

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

145/01/2021-GST

10

10/2020-21- GST

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no.38/01/20l7-Fin(R&C )(134) dated 30th March, 2020- Reg

146/02/2021-GST

11

11/2020-21- GST

seeks to clarify certain refund related issues

147/02/2021-GST

Sr. no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2019-20-GST

Seeks to clarify certain refund related issues under GST

94/13/2019-GST

2

02/2019-20-GST

Seeks to clarify verification for grant of new registration

95/14/2019-GST

3

03/2019-20-GST

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

96/15/2019-GST

4

04/2019-20-GST

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

97/16/2019-GST

5

05/2019-20-GST

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

98/17/2019-GST

6

NOT ISSUED

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.

99/18/2019-GST

Circular kept on hold as notification referred is yet to be issued

7

06/2019-20-GST

GST Applicability on Seed Certification Tags.

100/19/2019-GST

8

07/2019-20-GST

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.

101/20/2019-GST

9

Corrigendum to Circular No. 04/2019-20-GST

Corrigendum to Circular No.04/2019-20- GST dated 8th April, 2019 issued vide F.no.CCT/ 26-4/2017-2018/C 107

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

10

Corrigendum to Circular No. 04/2019-20-GST

Corrigendum to Circular No. 04/2019-20-GST dated 08/04/2019, issued vide F. No. CCT/26-4/2017-2018/C, as amended vide Corrigendum dated 15.07.2019

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

11

10/2019-20-GST

Clarification regarding applicability of GST on additional / penal interest – reg.

102/21/2019-GST

12

Corrigendum to Circular No. 10/2019-20-GST

Corrigendum to Circular No. 10/2019-20-GST dated 15th July 2019, issued vide F. No. CCT/26-4/2017-2018/C 985

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

13

09/2019-20-GST

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.

23/23/2017-GST

14

11/2019-20-GST

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

103/22/2019-GST

15

12/2019-20-GST

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

104/23/2019-GST

16

13/2019-20-GST

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

105/24/2019-GST

17

14/2019-20-GST

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.

106/25/2019-GST

18

15/2019-20-GST

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

107/26/2019-GST

19

16/2019-20-GST

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.

108/27/2019-GST

20

17/2019-20-GST

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

109/28/2019-GST

21

18/2019-20-GST

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

110/29/2019-GST

22

19/2019-20-GST

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

111/30/2019-GST

23

20/2019-20-GST

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

112/31/2019-GST

24

21/2019-20-GST

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

113/32/2019-GST

25

22/2019-20-GST

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

114/33/2019-GST

26

23/2019-20-GST

Clarification on issue of GST on Airport levies.

115/34/2019-GST

27

24/2019-20-GST

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.

116/35/2019-GST

28

25/2019-20-GST

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

117/36/2019-GST

29

26/2019-20-GST

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

118/37/2019-GST

30

27/2019-20-GST

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

119/38/2019-GST

31

28/2019-20-GST

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

120/39/2019-GST

32

29/2019-20-GST

Clarification related to supply of grant of alcoholic liquor license.

121/40/2019-GST

33

30/2019-20-GST

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

123/42/2019-GST

34

31/2019-20- GST

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

124/43/2019-GST

35

32/2019-20 - GST

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

125/44/2019-GST

36

33/2019-20 - GST

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.

126/45/2019-GST

37

34/2019-20 - GST

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

127/46/2019-GST

38

35/2019-20-GST

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

129/48/2019-GST

39

36/2019-20-GST

Reverse Charge Mechanism (RCM) on renting of motor vehicles

130/49/2019-GST

40

37/2019-20 - GST

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

132/2/2020-GST

41

38/2019-20 - GST

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of Goa GST Act read with rule 41(1) of Goa GST Rules

133 03/2020-GST

42

39/2019-20 - GST

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

134/04/2020-GST

43

40/2019-20 - GST

Circular on Clarification on refund related issues - Reg

135/05/2020-GST

Sr. no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2018-2019-GST

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

32/06/2018-GST

2

02/2018-2019-GST

Clarification regarding GST in respect of certain services

34/8/2018-GST

3

03/2018-2019-GST

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

35/9/2018-GST

4

04/2018-2019-GST

Clarifications on exports related refund issues

37/11/2018-GST

5

05/2018-2019-GST

Clarifications on issues related to Job Work

38/12/2018

6

06/2018-2019-GST

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

39/13/2018-GST

7

07/2018-19-GST

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

40/14/2018-GST

8

09/2018-19-GST

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

41/15/2018-GST

9

08/2018-19-GST

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

42/16/2018-GST

10

10/2018-19-GST

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

44/18/2018-CGST

11

11/2018-19-GST

Clarifications on refund related issues - reg.

45/19/2018-GST

12

12/2018-19-GST

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

46/20/2018-GST

13

13/2018-19-GST

Clarifications of certain issues under GST - reg.

47/21/2018-GST

14

14/2018-19-GST

Clarifications of certain issues under GST– reg.

48/22/2018-GST

15

15/2018-19-GST

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

49/23/2018-GST

16

16/2018-19-GST

Clarification regarding applicability of GST on various goods and services

52/26/2018-GST

17

17/2018-19-GST

" Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding"

53/27/2018-GST

18

18/2018-19-GST

Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate

54/28/2018-GST

19

19/2018-19-GST

Withdrawal of Circular No. 18/2017-2018-GST dated 07.02.2018 Order No 02/2018–Central Tax dated 31.03.2018

50/24/2018-GST

20

20/2018-19-GST

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

51/25/2018-GST

21

21/2018-19-GST

Taxability of services provided by Industrial Training Institute (ITI)

55/29/2018-GST

22

18/2018-19-GST

Clarification regarding removal of restriction of refund of accumulated ITC on fabrics

56/30/2018-GST

23

23/2018-19-GST

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

57/31/2018-GST

24

18/2018-19-GST

Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate

54/28/2018-GST

25

25/2018-19-GST

Clarification on refund related issues- reg.

59/33/2018-GST

26

26/2018-19-GST

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

60/34/2018-GST

27

27/2018-19-GST

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

61/35/2018-GST

28

28/2018-19-GST

Levy of GST on Priority Sector Lending Certificates (PSLC)

62/36/2018-GST

29

29/2018-GST

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.

64/38/2018-GST

30

30/2018-19-GST

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

65/39/2018-DOR

31

31/2018-19-GST

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

66/40/2018-GST

32

32/2018-19-GST

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

69/43/2018-GST

33

33/2018-19-GST

Clarification on certain issues related to refund

70/44/2018-GST

34

34/2018-19-GST

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

71/45/2018-GST

35

35/2018-19-GST

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

72/46/2018-GST

36

36/2018-19-GST

Scope of principal and agent relationship under Schedule I of SGST Act, 2017 in the context of delcredre agent

73/47/2018-GST

37

37/2018-19-GST

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

74/48/2018-GST

38

38/2018-19-GST

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the SGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the SGST 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

76/50/2018-GST

39

39/2018-19-GST

Denial of composition option by tax authorities and effective date thereof

77/51/2018-GST

40

40/2018-19-GST

Clarification on export of services under GST

78/52/2018-GST

41

41/2018-19-GST

Clarification on refund related issues

79/53/2018-GST

42

42/2018-19-GST

Clarification regarding GST rates & classification (goods)

80/54/2018-GST

43

43/2018-19-GST

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals

81/55/2018-GST

44

44/2018-19-GST

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

82/01/2019-GST

45

45/2018-19-GST

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

83/02/2019-GST

46

46/2018-19-GST

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

84/03/2019-GST

47

47/2018-19-GST

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

85/04/2019-GST

48

48/2018-19--GST

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

86/05/2019-GST

49

49/2018-19-GST

seeks to make amendments in the earlier issued circulars in wake of amendments in the SGST Act, 2017 (which shall come into force w.e.f. 01.02.2019)

88/07/2019-GST

50

50/2018-19-GST

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

89/08/2019-GST

51

51/2018-19-GST

Compliance of rule 46(n) of the Goa GST Rules, 2017 while issuing invoices in case of inter- State supply

90/09/2019-GST

52

52/2018-19-GST

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

91/10/2019-GST

53

53/2018-19-GST

Clarification on various doubts related to treatment of sales promotion schemes under GST

92/11/2019-GST

54

54/2018-19-GST

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

93/12/2019-GST

55

Corrigendum to Circular No. 11/2018-19-GST

Corrigendum to Circular No. 11 / 2018-19 – GST dated 05/06/2018 issued vide F. No. CCT/26-4/2017-2018/824

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

Sr. no

SGST Circulars  

Subject

CGST Circulars

View PDF

1

01/2017-18-GST

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

6/6/2017-CGST

2

02/2017-2018-GST

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

7/7/2017-GST

3

03/2017-2018-GST

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

8/8/2017-GST

4

04/2017-2018-GST

Clarification on movement of goods on approval basis

10/10/2017-GST

5

05/2017-2018-GST

Clarification on taxability of printing contracts

11/11/2017-GST

6

06/2017-2018-GST

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

12/12/2017-GST

7

07/2017-2018-GST

Clarification of classification of cut pieces of fabric under GST

13/13/2017-GST

8

08/2017-2018-GST

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

14/14/2017-GST

9

09/2017-2018-GST

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

16/16/2017-GST

10

10/2017-2018-GST

Manual filing and processing of refund claims in respect of zero-rated supplies.

17/17/2017-GST

11

11/2017-2018-GST

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

18/18/2017-GST

12

12/2017-2018-GST

Clarification on taxability of custom milling of paddy.

19/19/2017-GST

13

13/2017-2018-GST

Issue related to classification and GST rate on Terracotta idols

20/20/2017-GST

14

14/2017-2018-GST

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

21/21/2017-GST

15

15/2017-2018-GST

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

22/22/2017-GST

16

16/2017-2018-GST

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg

24/24/2017-GST

17

17/2017-2018-GST

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

25/25/2017-GST

18

18/2017-2018-GST

Clarifications regarding GST on College Hostel Mess Fees

28/02/2018-GST

19

19/2017-2018-GST

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.

29/3/2018-GST

20

20/2017-2018-GST

Filing of Returns under GST- regarding

26/26/2017-GST

21

21/2017-2018-GST

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

30/4/2018-GST