CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
271 25/25/2017-GST View(216.7 किलोबाइट pdf) 21-12-2017

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


 

272 24/24/2017-GST View(512.78 किलोबाइट 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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

273 23/23/2017-GST View(275.88 किलोबाइट 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.


 

274 Corrigendum View(183.06 किलोबाइट pdf) 04-09-2017

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


 

275 22/22/2017-GST View(206.47 किलोबाइट pdf) 21-12-2017

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.


 

276 21/21/2017-GST View(261 किलोबाइट pdf), View(261 किलोबाइट pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].


 

277 21/21/2017-GST View(325.83 किलोबाइट pdf), View(325.83 किलोबाइट pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].


 

278 20/20/2017-IGST View(327.96 किलोबाइट pdf), View(327.96 किलोबाइट pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.


 

279 20/20/2017-IGST View(266.35 किलोबाइट pdf), View(266.35 किलोबाइट pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.


 

280 19/19/2017-GST View(202.41 किलोबाइट pdf) 20-11-2017

Clarification on taxability of custom milling of paddy.