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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
221 29/3/2018-GST View(270.94 KB pdf), View(270.94 KB pdf) 25-01-2018

GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.


 

222 29/3/2018-GST View(726.71 KB pdf), View(726.71 KB pdf) 25-01-2018

GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.


 

223 28/02/2018-GST View(235.56 KB pdf) 08-01-2018

Clarifications regarding GST on College Hostel Mess Fees.


 

224 Corrigendum View(76.66 KB pdf) 18-01-2018

Corrigendum to Circular No. 28/02/2018-GST


 

225 27/01/2018-GST View(445.96 KB pdf) 04-01-2018

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.


 

226 26/26/2017-GST View(382.6 KB pdf) 29-12-2017

Filing of returns under GST.


 

227 25/25/2017-GST View(216.7 KB pdf) 21-12-2017

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.


 

228 24/24/2017-GST View(512.78 KB pdf) 21-12-2017

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

229 23/23/2017-GST View(275.88 KB pdf) 21-10-2017

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.


 

230 Corrigendum View(183.06 KB pdf) 04-09-2017

Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding