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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
211 38/12/2018-GST View(403.86 KB pdf) 26-03-2018

Clarifications on issues related to Job Work.


 

212 37/11/2018-GST View(390.81 KB pdf) 15-03-2018

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

213 36/10/2018-GST View(317.94 KB pdf) 13-03-2018

Processing of refund application for UIN entities.


 

214 35/9/2018-GST View(349.62 KB pdf) 05-03-2018

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.


 

215 34/8/2018-GST View(95.5 KB pdf) 01-03-2018

Clarification regarding GST in respect of certain services.


 

216 33/07/2018-GST View(254.16 KB pdf) 23-02-2018

Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg..


 

217 32/06/2018-GST View(280.09 KB pdf) 12-02-2018

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.


 

218 31/05/2018 - GST View(96.74 KB pdf) 09-02-2018

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.


 

219 30/4/2018-GST View(285.79 KB pdf), View(285.79 KB pdf) 25-01-2018

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .


 

220 30/4/2018-GST View(703.48 KB pdf), View(703.48 KB pdf) 25-01-2018

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .