CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
201 78/52/2018-GST View(136.77 KB pdf), View(136.77 KB pdf) 31-12-2018

Clarification on export of services under GST


 

202 77/51/2018-GST View(254.08 KB pdf), View(254.08 KB pdf) 31-12-2018

Denial of composition option by tax authorities and effective date thereof


 

203 77/51/2018-GST View(155.18 KB pdf), View(155.18 KB pdf) 31-12-2018

Denial of composition option by tax authorities and effective date thereof


 

204 76/50/2018-GST View(272.83 KB pdf) 31-12-2018

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST


 

205 Corrigendum View(256.42 KB pdf) 07-03-2019

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


 

206 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


 

207 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.


 

208 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.


 

209 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.


 

210 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.