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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
161 Corrigendum View(256.42 KB pdf) 07-03-2019

Corrigendum to Circular No. 76/50/2018-GST


 

162 75/49/2018-GST View(675.11 KB pdf) 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


 

163 74/48/2018-GST View(352.67 KB pdf), View(352.67 KB pdf) 05-11-2018

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


 

164 74/48/2018-GST View(111.8 KB pdf), View(111.8 KB pdf) 05-11-2018

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


 

165 73/47/2018-GST View(277.22 KB pdf), View(277.22 KB pdf) 05-11-2018

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.


 

166 73/47/2018-GST View(114.02 KB pdf), View(114.02 KB pdf) 05-11-2018

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.


 

167 72/46/2018-GST View(265.67 KB pdf), View(265.67 KB pdf) 26-10-2018

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


 

168 72/46/2018-GST View(134.82 KB pdf), View(134.82 KB pdf) 26-10-2018

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


 

169 71/45/2018-GST View(414.95 KB pdf), View(414.95 KB pdf) 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


 

170 71/45/2018-GST View(109.96 KB pdf), View(109.96 KB pdf) 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