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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
201 46/20/2018-GST View(82.3 KB pdf), View(82.3 KB pdf) 06-06-2018

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


 

202 46/20/2018-GST View(47.24 KB pdf), View(47.24 KB pdf) 06-06-2018

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


 

203 45/19/2018-GST View(155.51 KB pdf) 30-05-2018

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

204 Corrigendum View(329.16 KB pdf) 18-07-2018

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


 

205 44/18/2018-CGST View(264.76 KB pdf) 02-05-2018

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


 

206 43/17/2018-GST View(79.43 KB pdf) 13-04-2018

clarifying the issues arising in refund to UIN.


 

207 42/16/2018-GST View(275.21 KB pdf) 13-04-2018

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


 

208 41/15/2018-GST View(657.53 KB pdf) 13-04-2018

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


 

209 40/14/2018-GST View(130.68 KB pdf) 06-04-2018

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


 

210 39/13/2018-GST View(261.28 KB pdf) 03-04-2018

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