List of GST Circulars (2018) 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 2018 (No./ Date/ Particulars)
CBIC Circular 71/45/2018 GST dt. 26 Oct. 2018: CBIC has issued a circular for Clarifications on certain issues relating to casual taxable person under GST and recovery of excess Input Tax Credit (ITC) distributed by an Input Service Distributor (ISD). Circular 71/45/2018 GST
CBIC Circular 70/44/2018 GST dt. 26 Oct. 2018: CBIC has issued a circular to clarify certain issues relating to refund, like requirement of re-credit in the electronic credit ledger (using FORM GST RFD-01B) where a deficiency memo in FORM GST RFD-03 is issued to taxpayers, IGST refund claims by exporters who have received capital goods under EPCG, etc. Circular 70/44/2018 GST
CBIC Circular 69/43/2018 GST dt. 26 Oct. 2018: CBIC has issued a circular for clarification of various issues relating to procedure for processing of applications of taxpayers in Form GST REG-16 for cancellation of registration under Section 29 of CGST Act 2017 read with Rule 20 of CGST Rules 2017. Circular 69/43/2018 GST
CBIC Circular 68/42/2018 GST dt. 5 Oct. 2018: CBIC has issued clarification circular regarding eligibility of UN/ specified international organizations, foreign diplomatic mission or consular posts, diplomatic agents and consular offices post therein for refund of GST Compensation Cess payable on intra/ inter-State supply of goods and/or services received by them. Circular 68/42/2018 GST
CBIC Circular 67/41/2018 GST dt. 28 Sept. 2018: Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular 65/39/2018 GST dt. 14.09.2018. Circular 67/41/2018 GST | Read More
CBIC Circular 66/40/2018 GST dt. 26 Sept. 2018: CBIC clarifies about applicability of GST on Residential programmes/ camps for advancement of religion, spirituality or yoga by religious and charitable trusts. Circular 66/40/2018 GST
CBIC Circular 65/39/2018 GST dt. 14 Sept. 2018: CBIC Guidelines for Deduction/Deposit of GST TDS by the DDO under Section 51 of the CGST Act, 2017. Circular 65/39/2018 GST | Read More
CBIC Circular 64/38/2018 GST dt. 14 Sept. 2018: CBIC clarifies/ modifies Prescribed Procedure for ‘Interception of Conveyances’, ‘Inspection of Goods’ in Movement, Detention/ Confiscation/ Release of such Conveyances/ Goods, etc. Circular 64/38/2018 GST | Read More
CBIC Circular 63/37/2018 GST dt. 14 Sept. 2018: CBIC has clarified various Queries/ Issues on GST Refund Claims of UIN agencies, relating to compliance with letter of reciprocity, Refund Claim Checklist (certificate/ Undertaking/ Statement of Invoices), Prior Permission letter for purchase of vehicles, Non-availability of refunds to personnel and officials of UN and other International organizations, Waiver from recording UIN in the invoices during April, 2018 to March, 2019, Format of Monthly report, etc. Circular 63/37/2018 GST
CBIC Circular 61/35/2018 GST dt. 4 Sept. 2018: CBIC has issued a Clarification on ‘E-way bill in case of storing of goods in godown of transporter’ by weavers & artisans in the textile sector. Circular 61/35/2018 GST
CBIC Circular 59/33/2018 GST dt. 4 Sept. 2018: CBIC has issued various Clarifications on ‘GST Refund related issues’, like Submission of invoices for processing of claims of refund, System validations in calculating refund amount, Re-credit of electronic credit ledger in case of rejection of refund claim, etc. Circular 59/33/2018 GST
CBIC Circular 58/32/2018 GST dt. 4 Sept. 2018: CBIC has issued Clarification for Uniform Procedure relating to recovery of arrears under the existing law (Central Excise Duty/ Service Tax) and reversal of inadmissible Cenvat credit as Transitional Credit under GST regime, along with applicability of Interest, Penalty or Late Fee under Existing Law/ GST. Circular 58/32/2018 GST
CBIC Circular 57/31/2018 GST dt. 4 Sept. 2018: CBIC has issued a Clarification on ‘Scope of Principal-agent relationship’ vis-a-vis ‘Schedule I of the CGST Act’, i.e. Agent is not covered under CGST ‘Schedule I’ where supply is made on behalf of Principal or title is transferred to the buyer using invoice raised by or on behalf of the Principal, etc. Circular 57/31/2018 GST
CBIC Circular 50/24/2018 GST dt. 31 July 2018: CBIC withdraws clarification Circulars dt. 8 Jan. and 18 Jan. 2018 that supply of food or drink, by an educational institution/ college (through hostel mess or canteen) to staff/ students, is taxable @ 5% under GST (without ITC). Circular 50/24/2018 GST
CBIC Circular 49/23/2018 GST dt. 21 June 2018: Modifications in procedure for interception of conveyances for inspection of goods in movement and detention/ release/ confiscation of goods/ conveyances, as clarified in Circular 41/15/2018 GST dt. 13 Apr. 2018. Circular 49/23/2018 GST | Read More
CBIC Circular 48/22/2018 GST dt. 14 June 2018: The CBIC has issued a set of Clarifications on miscellaneous issues related to SEZ and refund of unutilized ITC for job workers under GST. Circular 48/22/2018 GST
CBIC Circular 47/21/2018 GST dt. 9 June 2018: CBIC clarifies certain Issues under GST. Circular 47/21/2018 GST
CBIC Circular 44/18/2018 CGST dt. 2 May 2018: CBEC (CBIC) has clarified that Transfer of Tenancy Rights to another tenant for consideration/ premium/ pagadi is taxable under GST, even if stamp duty is paid on such transaction. However, grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt. Circular 44/18/2018 CGST
CBIC Circular 43/17/2018 GST dt. 13 April 2018: CBIC has issued Clarifications on Certain Queries/ Issues relating to Procedure of Refunds to UIN agencies under GST, like manual furnishing of Statement of Invoices, waiver for Mention of UINs on Invoices upto March 2018, etc. Circular 43/17/2018 GST
CBIC Circular 42/16/2018 GST dt. 13 April, 2018: CBIC has issued Clarifications for Uniform Procedure relating to recovery of arrears under the existing law (Central Excise Duty/ Service Tax) and reversal of inadmissible Cenvat credit as Input Tax Credit (ITC) under GST regime, along with applicability of Interest, Penalty or Late Fee under Existing Law/ GST. Circular 42/16/2018 GST
CBIC Circular 41/15/2018 GST dt. 13 April 2018: CBIC prescribes Procedure for ‘Interception of Conveyances’ and ‘Inspection of Goods’ in Movement. Also prescribes process for Detention, Confiscation and Release of Conveyances/ Goods, along with requisite formats of FORMS GST MOV-01 to GST MOV-11. Circular 41/15/2018 GST | Read More
CBIC Circular 39/13/2018 GST dt. 3 April, 2018: The CBIC is Setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal, including for Resolution of stuck ‘TRAN-1 and filing of GSTR-3B’. Circular 39/13/2018 GST
CBEC Circular 38/12/2018 GST dt. 26 March 2018: CBEC has clarified various issues relating to Job Work under GST, like Scope of job work, Requirement of registration, Supply of goods by principal from the job worker’s place, Movement of goods, Liability to issue invoice, determination of place of supply/ payment of GST, Availability of input tax credit to the principal/ job worker, etc. Circular 38/12/2018 GST
CBIC Circular 36/10/2018 GST dt. 13 March 2018: CBEC has issued clarifications on the issues relating to procedure for claiming refund of GST paid on inward supply of goods and/ or services, by the entities/ agencies having Unique Identification Number (UIN). Circular 36/10/2018 GST
CBIC Circular 35/09/2018 GST dt. 5 Mar 2018: CBEC has clarified that the charge of GST on Services provided by the Joint Venture members to JV itself or vice-versa or to other JV Members essentially remains the same, as it was under the Service Tax law, and has reiterated that the question whether cash calls are taxable or not will entirely depend on the terms of respective JV agreement, i.e. facts and circumstances of each case. CBIC Circular 35/09/2018 GST
CBEC Circular 34/08/2018 GST dt. 1 Mar 2018: CBEC has issued a Clarification Circular regarding GST on Certain Services as decided by the GST Council, including on issues like bus body building, retreading of tyres, government guarantee commission, DISCOMS recovery charges, trading in PSLCs, etc. CBEC Circular 34/08/2018 GST
CBEC Circular 33/07/2018 GST dt. 23 Feb. 2018: CBEC has issued Directions for Taxpayers on “Non-Transition/ Non-Utilisation of Disputed Cenvat Credit Carried Forward or Blocked Cenvat Credit”, including asking for submission of an Undertaking where such amount exceeds Rs. 10 Lakh to ensure that the same shall not be availed. CBEC Circular 33/07/2018 GST
CBEC Circular 32/06/2018 GST dt. 12 Feb. 2018: CBEC has issued a Clarifications Circular regarding GST on Certain Services as decided in 25th Meeting of the GST Council, including on issues like hostel accommodation provided by charitable trusts, fee paid to consumer disputes redressal commission, rides on elephant/ camel/ rickshaw/ bot, consultancy fee paid by hospitals to senior doctors, retention deposit/ food provision at hospitals, etc. Circular 32/06/2018 GST
CBIC Circular 30/04/2018 GST dt. 25 Jan. 2018: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
CBIC Circular 29/03/2018 GST dt. 25 Jan. 2018: Clarification regarding 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
CBIC Circular 28/02/2018 GST dt. 8 Jan. 2018 : CBEC clarifies that supply of food or drink, by an educational institution/ college (through hostel mess or canteen) to staff/ students, is taxable @ 5%. Circular 28/02/2018 GST | Corrigendum dt. 18 Jan. 2018
CBIC Circular 27/01/2018 GST dt. 4 Jan. 2018 : Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
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 the Central Board of Indirect Taxes & Customs (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
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy of the relevant GST Circulars/ Notifications/ Orders, please visit the CBIC website.