CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
251 42/16/2018-GST View(275.21 किलोबाइट pdf) 13-04-2018

clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.


 

252 41/15/2018-GST View(657.53 किलोबाइट pdf) 13-04-2018

clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.


 

253 40/14/2018-GST View(130.68 किलोबाइट pdf) 06-04-2018

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg.


 

254 39/13/2018-GST View(261.28 किलोबाइट pdf) 03-04-2018

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.


 

255 38/12/2018-GST View(403.86 किलोबाइट pdf) 26-03-2018

Clarifications on issues related to Job Work.


 

256 37/11/2018-GST View(390.81 किलोबाइट pdf) 15-03-2018

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

257 36/10/2018-GST View(317.94 किलोबाइट pdf) 13-03-2018

Processing of refund application for UIN entities.


 

258 35/9/2018-GST View(349.62 किलोबाइट 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.


 

259 34/8/2018-GST View(95.5 किलोबाइट pdf) 01-03-2018

Clarification regarding GST in respect of certain services.


 

260 33/07/2018-GST View(254.16 किलोबाइट 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..