Sr. no
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SGST Circulars
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Subject
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CGST Circulars
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View PDF
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1
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01/2018-2019-GST
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Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
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32/06/2018-GST
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2
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02/2018-2019-GST
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Clarification regarding GST in respect of certain services
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34/8/2018-GST
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3
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03/2018-2019-GST
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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
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35/9/2018-GST
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4
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04/2018-2019-GST
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Clarifications on exports related refund issues
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37/11/2018-GST
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5
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05/2018-2019-GST
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Clarifications on issues related to Job Work
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38/12/2018
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6
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06/2018-2019-GST
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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
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39/13/2018-GST
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7
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07/2018-19-GST
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Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
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40/14/2018-GST
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8
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09/2018-19-GST
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clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
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41/15/2018-GST
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9
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08/2018-19-GST
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clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
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42/16/2018-GST
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10
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10/2018-19-GST
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Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
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44/18/2018-CGST
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11
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11/2018-19-GST
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Clarifications on refund related issues - reg.
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45/19/2018-GST
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12
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12/2018-19-GST
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Applicable GST rate on Priority Sector Lending Certificates (PSLCs) Renewable Energy Certificates (RECs) and other similar scrips
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46/20/2018-GST
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13
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13/2018-19-GST
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Clarifications of certain issues under GST - reg.
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47/21/2018-GST
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14
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14/2018-19-GST
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Clarifications of certain issues under GST– reg.
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48/22/2018-GST
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15
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15/2018-19-GST
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Seeks to modify Circular No. 41/15/2018-GST
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49/23/2018-GST
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16
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16/2018-19-GST
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Clarification regarding applicability of GST on various goods and services
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52/26/2018-GST
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17
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17/2018-19-GST
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"
Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding"
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53/27/2018-GST
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18
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18/2018-19-GST
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Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate
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54/28/2018-GST
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19
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19/2018-19-GST
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Withdrawal of Circular No. 18/2017-2018-GST dated 07.02.2018 Order No 02/2018–Central Tax dated 31.03.2018
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50/24/2018-GST
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20
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20/2018-19-GST
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"Applicability of GST on ambulance services provided to
Government by private service providers under the National Health Mission (NHM)
"
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51/25/2018-GST
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21
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21/2018-19-GST
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Taxability of services provided by Industrial Training Institute (ITI)
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55/29/2018-GST
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22
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18/2018-19-GST
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Clarification regarding removal of restriction of refund of accumulated ITC on fabrics
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56/30/2018-GST
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23
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23/2018-19-GST
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Scope of Principal-agent relationship in the context of Schedule I of the SGST Act.
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57/31/2018-GST
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24
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18/2018-19-GST
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Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate
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54/28/2018-GST
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25
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25/2018-19-GST
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Clarification on refund related issues- reg.
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59/33/2018-GST
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26
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26/2018-19-GST
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Processing of refund applications filed by Canteen Stores Department (CSD)- reg.
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60/34/2018-GST
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27
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27/2018-19-GST
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E-way bill in case of storing of goods in godown of transporter - reg.
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61/35/2018-GST
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28
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28/2018-19-GST
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Levy of GST on Priority Sector Lending Certificates (PSLC)
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62/36/2018-GST
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29
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29/2018-GST
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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.
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64/38/2018-GST
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30
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30/2018-19-GST
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Guidelines for Deductions and Deposits of TDS by the DDO under GST
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65/39/2018-DOR
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31
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31/2018-19-GST
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GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
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66/40/2018-GST
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32
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32/2018-19-GST
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Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
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69/43/2018-GST
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33
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33/2018-19-GST
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Clarification on certain issues related to refund
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70/44/2018-GST
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34
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34/2018-19-GST
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Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
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71/45/2018-GST
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35
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35/2018-19-GST
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Circular to clarify the procedure in respect of return of time expired drugs or medicines
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72/46/2018-GST
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36
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36/2018-19-GST
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Scope of principal and agent relationship under Schedule I of SGST Act, 2017 in the context of delcredre agent
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73/47/2018-GST
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37
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37/2018-19-GST
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Circular clarifying collection of tax at source by Tea Board of India
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74/48/2018-GST
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38
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38/2018-19-GST
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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
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76/50/2018-GST
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39
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39/2018-19-GST
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Denial of composition option by tax authorities and effective date thereof
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77/51/2018-GST
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40
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40/2018-19-GST
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Clarification on export of services under GST
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78/52/2018-GST
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41
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41/2018-19-GST
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Clarification on refund related issues
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79/53/2018-GST
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42
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42/2018-19-GST
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Clarification regarding GST rates & classification (goods)
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80/54/2018-GST
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43
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43/2018-19-GST
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Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals
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81/55/2018-GST
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44
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44/2018-19-GST
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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
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82/01/2019-GST
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45
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45/2018-19-GST
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Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
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83/02/2019-GST
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46
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46/2018-19-GST
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Clarification on issue of classification of service of printing of pictures covered under 998386
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84/03/2019-GST
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47
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47/2018-19-GST
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Clarification on GST rate applicable on supply of food and beverage services by educational institution
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85/04/2019-GST
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48
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48/2018-19--GST
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GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
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86/05/2019-GST
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49
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49/2018-19-GST
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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)
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88/07/2019-GST
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50
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50/2018-19-GST
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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
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89/08/2019-GST
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51
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51/2018-19-GST
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Compliance of rule 46(n) of the Goa GST Rules, 2017 while issuing invoices in case of inter- State supply
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90/09/2019-GST
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52
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52/2018-19-GST
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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
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91/10/2019-GST
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53
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53/2018-19-GST
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Clarification on various doubts related to treatment of sales promotion schemes under GST
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92/11/2019-GST
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54
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54/2018-19-GST
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Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) - regarding
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93/12/2019-GST
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55
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Corrigendum to Circular No. 11/2018-19-GST
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Corrigendum to Circular No. 11 / 2018-19 – GST dated 05/06/2018 issued vide F. No. CCT/26-4/2017-2018/824
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Corrigendum to Circular No. 45/19/2018-GST
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