Latest CGST Circulars (2017-2018) issued by CBIC

Latest CGST Circulars issued (during 2017-2018) by the CBIC, under the CGST Act, 2017 and/ or Rules framed there under:

CGST Circular No./ Date/ Particulars
CBIC Circular 68/42/2018 GST dt. 5 Oct. 2018 : CBIC clarifies on eligibility for refund of GST Compensation Cess in the case of UN/ specified international organizations, foreign diplomatic missions, etc. 
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 No. 65/39/2018 GST dt. 14.09.2018
CBIC Circular 66/40/2018 GST dt. 26 Sept. 2018 : CBIC clarification on applicability of GST in the case of Residential programmes/camps for advancement of religion, spirituality or yoga by religious and charitable trusts.
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.
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.
CBIC Circular 63/37/2018 GST dt. 14 Sept. 2018 : CBIC clarifications on various Queries/ Issues on GST Refund Claims of UIN agencies.
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).
CBIC Circular 49/23/2018 GST dt. 21 June 2018Modifications 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.
CBIC Circular 43/17/2018 GST dt. 13 April 2018 : CBIC clarifications on various Queries/ Issues on GST Refund Claims of UIN agencies.
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.
CBIC Circular 36/10/2018 GST dt. 13 March 2018: CBIC clarifications on various Queries/ Issues on GST Refund Claims of UIN agencies.
CBEC Circular 35/09/2018 GST dt. 5 Mar 2018 : CBEC clarifies that GST charge 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.
CBEC Circular 34/08/2018 GST dt. 1 Mar 2018 : CBEC clarifies regarding GST on Certain Services like bus body building, retreading of tyres, government guarantee commission, DISCOMS recovery charges, trading in PSLCs, etc.
CBEC Circular 33/07/2018 GST dt. 23 Feb. 2018 : CBEC issues Directions on “Non-Transition/ Non-Utilisation of Disputed Cenvat Credit Carried Forward or Blocked Cenvat Credit”.
Corrigendum dt. 18 Jan. 2018 to CBEC Circular 28/2/2018 GST dt. 8 Jan. 2018
CBEC 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.
CBEC 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
CBEC 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%.
CBEC 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.
CBEC 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).
CBEC 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.
CBEC 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.
CBEC 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.
CBEC 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.
CBEC 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.
CBEC 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).
CBEC 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.
CBEC 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.
CBEC Circular 16/16/2017 GST dt. 15 Nov. 2017 : CBEC Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
CBEC 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.
CBEC 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.
CBEC 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.
CBEC 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.
CBEC Circular 11/11/2017 GST dt. 26 Oct. 2017 : CBEC Clarification on Taxability of Printing Contracts under GST.
CBEC 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.
CBEC 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.
CBEC Circular 6/6/2017 GST dt. 27 Aug. 2017 : CBEC Clarification on Classification Issues / GST Rate relating to Lottery Tickets.
CBEC Circular 5/5/2017 GST dt. 12 Aug. 2017 : CBEC Clarification on issues related to furnishing of Bond/ Letter of Undertaking (LUT) for Exports.
CBEC 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.
CBEC Circular 3/3/2017 GST dt. 5 Jul. 2017 : CBEC notifies Proper Officer under CGST (other than Registration/ Composition).
CBEC 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.
CBEC Circular 1/2017 GST dt. 26 June 2017 : CBEC Notifies Proper Officer for Registration/ Composition under CGST Act/ Rules 2017.

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