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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
181 61/35/2018-GST View(106.17 KB pdf) 04-09-2018

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


 

182 60/34/2018-GST View(123.53 KB pdf) 04-09-2018

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


 

183 59/33/2018-GST View(151.47 KB pdf) 04-09-2018

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

184 58/32/2018-GST View(93.56 KB pdf) 04-09-2018

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.


 

185 57/31/2018-GST View(455.7 KB pdf) 04-09-2018

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


 

186 Corrigendum View(249.92 KB pdf) 05-11-2018

Corrigendum to Circular No. 57/31/2018-GST


 

187 56/30/2018-GST View(1.08 MB pdf), View(1.08 MB pdf) 24-08-2018

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.


 

188 56/30/2018-GST View(1.26 MB pdf), View(1.26 MB pdf) 24-08-2018

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.


 

189 55/29/2018- GST View(623.85 KB pdf) 10-08-2018

Taxability of services provided by Industrial Training Institutes (ITI) .


 

190 54/28/2018-GST View(118.45 KB pdf), View(118.45 KB pdf) 09-08-2018

Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.