CBIC GST Circulars (2017)

List of GST Circulars (2017) issued by CBIC, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. laws, along with pdf copy download link.

CBIC CGST Circulars 2017 (No./ Date/ Particulars)
Circular 26/26/2017 GST dt. 29 Dec. 2017 : CBEC Circular indicating Common Errors in different Stages of GSTR-3B along with required Steps to Rectify the same (in tabular format).
Circular 25/25/2017 GST dt. 21 Dec. 2017 : CBEC Guidelines relating to Manual filing of applications for Advance Ruling and appeals before the Authority/ Appellate Authority for Advance Ruling under GST, issued in view of unavailability of the requisite forms on the common portal.
Circular 24/24/2017 GST dt. 21 Dec. 2017 : CBEC provides guidelines (applications/ documents/ forms) for manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger, in view of non-availability of the refund module on the common GST portal.
Circular 23/23/2017 GST dt. 21 Dec. 2017 : CBEC Clarification on certain issues relating to requirement for maintenance of books of accounts under CGST, at additional place of business, where ITC is claimed, by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber, etc.
Circular 22/22/2017 GST dt. 21 Dec. 2017 : CBEC clarifies that the supplies of the art work from one State to another State will be inter-State supplies and attract IGST. However, in case of supply by artists through galleries/ exhibition, the same shall be considered as supply, only when the buyer selects a particular art work displayed at the gallery, i.e. subject to GST.
Circular 21/21/2017 GST dt. 22 Nov. 2017 : CBEC clarifies that Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] shall not be treated as supply of goods/ service (except in cases where movement of such goods is for further supply of the same goods) and therefore would not attract IGST.
Circular 19/19/2017 GST dt. 19 Nov. 2017 : CBEC clarifies that milling of paddy into rice is not eligible for exemption under CGST, IGST and UTGST Acts. Also, it has been clarified that milling of paddy into rice on job work basis, is liable to GST @5% of the processing charges (i.e. not the entire value of rice).
Circular 18/18/2017 GST dt. 16 Nov. 2017 : CBEC clarification regarding eligibility for refund of unutilised ITC of GST paid by Manufacturer Exporters of Fabrics.
Circular 17/17/2017 GST dt. 15 Nov. 2017 : CBEC Procedure for Manual Filing and processing of Refund Claim Applications in respect of Integrated Tax paid for Zero-rated Supplies.
Circular 16/16/2017 GST dt. 15 Nov. 2017 : CBEC Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
Circular 15/15/2017 GST dt. 7 Nov. 2017 : CBEC Clarification on Due Dates for Generation of FORM GSTR-1A/ GSTR-2A in accordance with the extended Due Dates for filing of FORM GSTR-1/ GSTR-2 for July 2017.
Circular 14/14/2017 GST dt. 7 Nov. 2017 : CBEC Procedure for Procurement of Goods from DTA Units by EOU/ EHTP/ STP/ BTP Units for Deemed Export benefits u/s 147 of CGST Act, 2017.
Circular 13/13/2017 GST dt. 27 Oct. 2017 : CBEC clarification on the issues relating to Taxability/ Classification of Unstitched Salwar Suits, i.e. Cut pieces of Fabrics.
Circular 12/12/2017 GST dt. 26 Oct. 2017 : CBEC Clarification on Taxability of Superior Kerosene Oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] under GST.
Circular 11/11/2017 GST dt. 26 Oct. 2017 : CBEC Clarification on Taxability of Printing Contracts under GST.
Circular 8/8/2017 GST dt. 4 Oct. 2017 : CBEC Master Circular for Clarifications/ Uniformity on Procedures for Furnishing of Bond/ Letter of Undertaking for Exports/ EOU Supplies.
Circular 7/7/2017 GST dt. 2 Sept. 2017 : CBEC Guidelines and Procedure for System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B. Also Procedure for Correction of erroneous details furnished in FORM GSTR-3B explained.
Circular 6/6/2017 GST dt. 27 Aug. 2017 : CBEC Clarification on Classification Issues / GST Rate relating to Lottery Tickets.
Circular 5/5/2017 GST dt. 12 Aug. 2017 : CBEC Clarification on issues related to furnishing of Bond/ Letter of Undertaking (LUT) for Exports.
Circular 4/4/2017 GST dt. 7 Aug. 2017 : CBEC clarifies issues related to Bond/ Letter of Undertaking (LOU) for Exports without payment of IGST.
Circular 3/3/2017 GST dt. 5 Jul. 2017 : CBEC notifies Proper Officer under CGST (other than Registration/ Composition).
Circular 2/2017 GST dt. 4 July 2017 : CBEC clarifies various issues relating to jurisdiction and online furnishing of Bond/ Letter of Undertaking for export of Goods or Services without payment of Integrated Tax.
Circular 1/2017 GST dt. 26 June 2017 : CBEC Notifies Proper Officer for Registration/ Composition under CGST Act/ Rules 2017.
CBIC IGST Circulars 2020 (No./ Date/ Particulars)
CBIC UTGST Circulars 2020 (No./ Date/ Particulars)
CBIC Compensation Cess Circulars 2020 (No./ Date/ Particulars)
CBIC Updates (GST)
For downloading various GST Circulars/ Notifications/ Orders issued by CBIC under various GST  Acts/ Rules, in different years, please refer the following links:
CBIC Circulars (CGST/ IGST/ UTGST): 2020201920182017
CBIC Central Tax (CGST) Notifications: 2020201920182017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020201920182017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020201920182017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020201920182017
CBIC Compensation Cess Rate Notifications: 2020201920182017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
Note: For Official/ updated copy of the relevant GST Circulars/ Notifications/ Orders, please visit the CBIC website.

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