CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
221 64/38/2018-GST View(188.02 KB pdf) 14-09-2018

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding


 

222 63/37/2018 - GST View(161.5 KB pdf) 14-09-2018

Clarification regarding processing of refund claims filed by UIN entitles


 

223 Corrigendum View(159.81 KB pdf) 06-09-2018

Corrigendum to Circular No. 63/37/2018-GST


 

224 62/36/2018-GST View(92.2 KB pdf) 12-09-2018

Levy of GST on Priority Sector Lending Certificate-reg.


 

225 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.


 

226 60/34/2018-GST View(123.53 KB pdf) 04-09-2018

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


 

227 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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

228 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.


 

229 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.


 

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

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