Circulars/Orders/Ordinance


Order No. English हिन्दी Date of issue Subject
Order-04/2018-GST View (6 KB) 17-09-2018 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Order-03/2018-Central Tax View (76 KB) 16-08-2018 Constitution of Standing Committee for Consumer Welfare Fund under rule 97 (4) of the CGST Rules
Order-01/2018-GST View (196 KB) 28-03-2018 Extension of date for submitting the statement in FORM GST TRAN-2
Order-11/2017-GST View (340 KB) 21-12-2017 Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Order-10/2017-GST View (7 KB) 15-11-2017 Seeks to extend the due date for revision of FORM GST TRAN-1
Order-09/2017-GST View (7 KB) 15-11-2017 Seeks to extend the due date for submitting FORM GST TRAN-1
Order-08/2017-GST View (143 KB) 28-10-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
Order-07/2017-GST View (143 KB) 28-10-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
Order-06/2017-GST View (143 KB) 28-10-2017 Extension of time limit for submitting application in FORM GST REG-26
Order-05/2017-GST View (143 KB) 28-10-2017 Extension of time limit for intimation of details of stock in FORM GST CMP-03
Order-04/2017-GST View (143 KB) 29-09-2017 Extension of time limit for intimation of details in FORM GST CMP-03
Order-03/2017 View (143 KB) 21-09-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1
Order-02/2017 View (62 KB) 18-09-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1
Order-01/2017 View (6 KB) 21-07-2017 Extension of date for filing option for composition scheme

Circular No. English हिन्दी Date of issue Subject
65/39/2018-DOR View (263 KB) 14-09-2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST
64/38/2018-GST View (189 KB) 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 - reg.
63/37/2018-GST View (162 KB) 14-09-2018 Clarification regarding processing of refund claims filed by UIN entities - reg.
61/35/2018-GST View (107 KB) 04-09-2018 E-way bill in case of storing of goods in godown of transporter - reg.
60/34/2018-GST View (124 KB) 04-09-2018 Processing of refund applications filed by Canteen Stores Department (CSD)- reg.
59/33/2018-GST View (152 KB) 04-09-2018 Clarification on refund related issues- reg.
58/32/2018-GST View (94 KB) 04-09-2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit -reg.
57/31/2018-GST View (456 KB) 04-09-2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act -reg.
49/23/2018-GST View (345 KB) 21-06-2018 Seeks to modify Circular No. 41/15/2018-GST
48/22/2018-GST View (335 KB) 14-06-2018 Clarifications of certain issues under GST– reg.
47/21/2018-GST View (163 KB) 08-06-2018 Clarifications of certain issues under GST - reg.
45/19/2018-GST View (156 KB) 30-05-2018 Clarifications on refund related issues - reg.
3/1/2018-IGST View (101 KB) 25-05-2018 Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a custom bonded warehouse-reg.
44/18/2018-CGST View (265 KB) 02-05-2018 Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/17/2018-GST View (80 KB) 13-04-2018 clarifying the issues arising in refund to UIN.
42/16/2018-GST View (275 KB) 13-04-2018 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/15/2018-GST View (655 KB) 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.
40/14/2018-GST View (131 KB) 06-04-2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/13/2018-GST View (262 KB) 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.
38/12/2018 View (404 KB) 26-03-2018 Clarifications on issues related to Job Work
37/11/2018-GST View (391 KB) 15-03-2018 Clarifications on exports related refund issues
36/10/2018-GST View (318 KB) 13-03-2018 Processing of refund application for UIN entities
35/9/2018-GST View (350 KB) 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
34/8/2018-GST View (371 KB) 01-03-2018 Clarification regarding GST in respect of certain services
33/07/2018-GST View (255 KB) 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.
32/06/2018-GST View (281 KB) 12-02-2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/05/2018-GST View (97 KB) 09-02-2018 Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
30/4/2018-GST View (286 KB) देखें (704 KB) 25-01-2018 GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
29/3/2018-GST View (271 KB) देखें (721 KB) 25-01-2018 GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
28/02/2018-GST View (383 KB)
Corrigendum (383 KB)
08-01-2018 Clarifications regarding GST on College Hostel Mess Fees
27/01/2018-GST View (383 KB) 04-01-2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/26/2017-GST View (383 KB) 29-12-2017 Filing of Returns under GST- regarding
25/25/2017-GST View (217 KB) 21-12-2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/24/2017-GST View (513 KB) 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- Reg
23/23/2017-GST View (276 KB)
Corrigendum (383 KB)
21-12-2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for te purpose of auction of tea coffee rubber etc.
22/22/2017-GST View (207 KB) 21-12-2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg
21/21/2017-GST View (261 KB) 22-11-2017 Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
20/20/2017-IGST View (328 KB) 22-11-2017 Issue related to classification and GST rate on Terracotta idols.
19/19/2017-GST View (203 KB) 20-11-2017 Clarification on taxability of custom milling of paddy.
18/18/2017-GST View (564 KB) देखें (598 KB) 16-11-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/17/2017-GST View (434 KB) 15-11-2017 Manual filing and processing of refund claims in respect of zero-rated supplies.
16/16/2017-GST View (144 KB) 15-11-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/15/2017-GST View (144 KB) 06-11-2017 Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
14/14/2017-GST View (144 KB) 06-11-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit
13/13/2017-GST View (144 KB) 27-10-2017 Clarification of classification of cut pieces of fabric under GST
12/12/2017-GST View (147 KB) देखें (40 KB) 26-10-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
11/11/2017-GST View (147 KB) 23-10-2017 Clarification on taxability of printing contracts
10/10/2017-GST View (169 KB) 18-10-2017 Clarification on movement of goods on approval basis
9/9/2017-GST View (104 KB) 18-10-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner
8/8/2017-GST View (511 KB) 04-10-2017 Clarification on issues related to furnishing of Bond/LUT for exports
7/7/2017-GST View (371 KB) 01-09-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
6/6/2017-CGST View (371 KB) देखें (343 KB) 27-08-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
5/5/2017-GST View (371 KB) 11-08-2017 Circular on Bond/LUT in case of exports without payment of integrated tax
2/1/2017-IGST View (157 KB) 27-09-2017 Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding
1/1/2017-IGST View (294 KB) देखें (412 KB) 07-07-2017 Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding
4/4/2017-GST View (371 KB) 07-07-2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
3/3/2017-GST View (236 KB) 05-07-2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
2/2/2017-GST View (107 KB) 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
1/1/2017-Compensation Cess View (294 KB) देखें (412 KB) 26-07-2017 Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.
1/1/2017 View (230 KB) 26-06-2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg