| Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules |
CGST - Circular |
90/2019 |
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. |
CGST - Circular |
89/2019 |
18-02-2019 |
| Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act |
IGST - Circular |
04/01/2019-GST |
01-02-2019 |
| Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act |
CGST - Circular |
88/2019 |
01-02-2019 |
| 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 |
CGST - Order |
Order-01/2019-GST |
31-01-2019 |
| CGST (Amendment) Act, 2018- Clarification on Transitional Credit |
CGST - Circular |
87/2019 |
02-01-2019 |
| GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
CGST - Circular |
86/2019 |
01-01-2019 |
| Clarification on GST rate applicable on supply of food and beverage services by educational institution. |
CGST - Circular |
85/2019 |
01-01-2019 |
| Clarification on issue of classification of service of printing of pictures covered under 998386. |
CGST - Circular |
84/2019 |
01-01-2019 |
| Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
CGST - Circular |
83/2019 |
01-01-2019 |
| Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). |
CGST - Circular |
82/2019 |
01-01-2019 |
| Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. |
CGST - Circular |
81/2018 |
31-12-2018 |
| Clarification regarding GST rates & classification (goods) |
CGST - Circular |
80/2018 |
31-12-2018 |
| Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
CGST - Circular |
79/2018 |
31-12-2018 |
| Clarification on export of services under GST |
CGST - Circular |
78/2018 |
31-12-2018 |
| Denial of composition option by tax authorities and effective date thereof |
CGST - Circular |
77/2018 |
31-12-2018 |
| Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
CGST - Circular |
76/2018 |
31-12-2018 |
| Corrigendum : Circular No. 76/2018 |
CGST - Circular |
76/2018 |
31-12-2018 |
| Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture |
CGST - Circular |
75/2018 |
27-12-2018 |
| Circular clarifying collection of tax at source by Tea Board of India. |
CGST - Circular |
74/2018 |
05-11-2018 |
