GST Circulars

Circular No.
File No. Date of Issue  

 

Subject

21/2017 F. No. 354/320/2017- TRU(Pt) 22-11-2017 GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
20/2017 F. No. 354/320/2017- TRU(Pt) 22-11-2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017 F. No. 354/263/2017- TRU 20-11-2017 Clarification on taxability of custom milling of paddy.
18/2017 F. No. 354/320/2017-TRU-Pt.1 16-11-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017 F. No. 349/169/2017-GST 15-11-2017 Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017 F.No. 354/173/2017-TRU 15-11-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017 F.No. 349/164/2017-GST 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
14/2017 F. No. 349/21/2016 GST 06-11-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017 F. No. 354/129/2017-TRU 27-10-2017 Clarification of classification of cut pieces of fabric under GST
12/2017 F.No.354/117/2017-TRU (Pt-III) 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].
11/2017 F. No. 354/263/2017-TRU 20-10-2017 Clarification on taxability of printing contracts
10/2017 CBEC – 20/16/03/2017-GST 18-10-2017 Clarification on movement of goods on approval basis
09/2017 F. No. 349/75/2017-GST 18-10-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017 F. No. 349/74/2017-GST (Pt.) Vol.-II 04-10-2017 Clarification on issues related to furnishing of Bond/LUT for exports
07/2017 F. No. 349/164/2017/-GST 01-09-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
06/2017 F. No. 354/149/2017-TRU 27-08-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017 F. No. 349/82/2017-GST 11-08-2017 Circular on Bond/LUT in case of exports without payment of integrated tax
4/2017 F. No. 349/82/2017-GST 07-07-2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
3/2017 F. No. 349/75/2017-GST 05-07-2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
2/2017 F. No. 349/82/2017-GST 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports
1/2017 F. No. 349/75/2017-GST 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