CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
181 91/10/2019-GST View(345.76 किलोबाइट pdf), View(345.76 किलोबाइट pdf) 18-02-2019

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.


 

182 91/10/2019-GST View(101.88 किलोबाइट pdf), View(101.88 किलोबाइट pdf) 18-02-2019

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.


 

183 90/09/2019-GST View(239.4 किलोबाइट pdf), View(239.4 किलोबाइट pdf) 18-02-2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.


 

184 90/09/2019-GST View(79.14 किलोबाइट pdf), View(79.14 किलोबाइट pdf) 18-02-2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.


 

185 89/08/2019-GST View(342.96 किलोबाइट pdf), View(342.96 किलोबाइट pdf) 18-02-2019

Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.


 

186 89/08/2019-GST View(102.95 किलोबाइट pdf), View(102.95 किलोबाइट pdf) 18-02-2019

Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.


 

187 88/07/2019-GST View(474.07 किलोबाइट pdf), View(474.07 किलोबाइट pdf) 01-02-2019

Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).


 

188 88/07/2019-GST View(165.75 किलोबाइट pdf), View(165.75 किलोबाइट pdf) 01-02-2019

Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).


 

189 87/06/2019-GST View(135.42 किलोबाइट pdf) 02-01-2019

Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.


 

190 86/05/2019-GST View(259.94 किलोबाइट pdf) 01-01-2019

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.