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GST Orders and Circulars

Here are the GST orders and circular as per the Central Board of Indirect Taxes and Customs (CBIC):

Circular No.Circular LinksIssuance DateSubject
134/04/2020-GSTView  & Download(106 KB)23rd March 2020This circular clarifies the issues faced by the companies under GST law for Insolvency and Bankruptcy as per the Insolvency and Bankruptcy Code, 2016.
133/03/2020-GSTView  & Download(240 KB)23rd March 2020This circular clarifies the issues faced by the business reorganization as per Section 18 (3) of CGST Act read along with rule 41(1) of CGST Rules at the time of apportionment of ITC (Input Tax Credit).
132/2/2020-GSTView  & Download(173 KB)18th March 2020This circular clarifies the appeal issue relating to non-constitution of Appellate Tribunal -reg.
131/1/2020-GSTView  & Download(224 KB)23rd January 2020This circular clarifies the SOP (Standard Operating Procedure) for Integrated GST refunds for exporters.
129/48/2019-GSTView  & Download(300 KB)24th December 2019This circular clarifies the SOP (Standard Operating Procedure) for the non-filers of returns and registration.
127/46/2019-GSTView  & Download(102 KB)04th December 2019This circular was passed to withdraw the Circular No. 107/26/2019 passed on 18th July 2019.
126/45/2019-GSTView  & Download(420 KB)22nd November 2019This circular clarifies the scope of item identification regarding job work.
125/44/2019-GSTView  & Download(915 KB)18th November 2019This circular clarifies the e-refund process using GST RFD-01 form and single disbursement.
124/43/2019-GSTView  & Download(619 KB)18th November 2019This circular clarifies optional filing of GSTR-9 as per notification No. 47/2019-Central Tax passed on 9-10-2019.
123/42/2019-GSTView  & Download(2361 KB)11th November 2019This circular clarifies about the Input Tax Credit (ITC)  restrictions in availment as per rule 36(4) of CGST Rules, 2017.
122/41/2019-GSTView  & Download(2361 KB)05th November 2019This circular clarifies about the generation and quoting of DIN (Document Identification Number) on any communication issued by the CBIC officers .
121/40/2019-GSTView  & Download(118 KB)11th October 2019This circular clarifies about the supply of grant of liquor license.
120/39/2019-GSTView  & Download(123 KB)11th October 2019This circular clarifies the effective date of explanation inserted in notification No. 11/2017- CTR dated 28th June 2017.
119/38/2019-GSTView  & Download(171 KB)11th October 2019This circular clarifies about the supply of securities as per the Securities Lending Scheme, 1997.
118/37/2019-GSTView  & Download(127 KB)11th October 2019This circular clarifies about the determination of POS (Place of Supply) for software/design services regarding related to ESDM (Electronics Semi-conductor and Design Manufacturing) industry.
117/36/2019-GSTView  & Download (105 KB)11th October 2019This circular clarifies about the GST exemption to the maritime courses conducted by Maritime Training Institutes of India where DG shipping is approved.
116/35/2019-GSTView  & Download(122 KB)11th October 2019This circular clarifies about the GST levy on the display of name or  name plates of the individual donor in the charitable organizations premises.
115/34/2019-GSTView  & Download(132 KB)11th October 2019This circular clarifies about the GST on Airport levies.
114/33/2019-GSTView  & Download(183 KB)11th October 2019This circular clarifies about the support services used at the time of exploration, mining or drilling of petroleum crude or/and natural gas.
113/32/2019-GSTView  & Download(257 KB)11th October 2019This circular clarifies about the GST rates & classification  of goods.
112/31/2019-GSTView  & Download(539 KB)03rd October 2019This circular was passed to withdraw Circular No. 105/24/2019-GST dated 28th June 2019.
111/30/2019-GSTView  & Download(559 KB)03rd October 2019This circular clarifies about the refund procedures in GST RFD-01 form after receiving favorable  appeal or order from the appellate or court or any other forum.
110/29/2019-GSTView  & Download(626 KB)03rd October 2019This circular clarifies about the eligibility criteria for the refund application in GST RFD-01 Form.
109/28/2019-GSTView  & Download(459 KB)22nd July 2019This circular clarifies about the issues regarding GST on the monthly contribution taken by the RWA from the members.
108/27/2019-GSTView  & Download(250 KB)18th July 2019This circular clarifies about the issues related to SOP that need to be followed at the time of taking goods out of India for exhibition export promotion.
107/26/2019-GSTView  & Download(302 KB)18th July 2019This circular clarifies the doubts regarding supply of ITeS
106/25/2019-GSTView  & Download(412 KB)29th June 2019This circular clarifies about the Refund of GST that has been paid on purchase of indigenous goods by retail stores present at International airport departure area but beyond immigration counters.
105/24/2019-GSTView  & Download(383 KB)28th June 2019This circular clarifies about doubts regarding the post-sales discounts under GST – reg.
104/23/2019-GSTView  & Download(207 KB)28th June 2019This circular clarifies about the refund applications in GST RFD-01A Form mapped wrongly on the GST Portal by the taxpayer.
103/22/2019-GSTView  & Download(499 KB)28th June 2019This circular clarifies about the determination of place of supply in certain cases.
102/21/2019-GSTView  & Download(542 KB)28th June 2019This circular clarifies about the applicability of GST on additional interest.
101/20/2019-GSTView  & Download(347 KB)30th April 2019This circular clarifies about the GST exemption on installments payable on the long term lease of plots.
100/19/2019-GSTView  & Download(277 KB)30th April 2019This circular clarifies about the applicability of GST on the Seed Certification Tags.
99/18/2019-GSTView  & Download(361 KB)23rd April 2019This circular clarifies about the Seeks to clarify the extension in time to apply for revocation of GST registration cancellation on or before the 22-06-2019 for whom the cancellation order has been passed.
98/17/2019-GSTView  & Download(380 KB)23rd April 2019This circular clarifies about the manner of utilization of ITC after the insertion of the rule 88A of the CGST Rules.
97/16/2019-GSTView  & Download(367 KB)05th April 2019This circular clarifies about the issues regarding paying GST under notification No. 2/2019- CT(R) issued on 07th March 2019.
96/15/2019-GSTView  & Download(367 KB)28th March 2019This circular clarifies about the issues regarding transfer of ITC in case if sole proprietor dies.
95/14/2019-GSTView  & Download(365 KB)28th March 2019This circular clarifies about the validation for new registration grant.
94/13/2019-GSTView  & Download(507 KB)28th March 2019This circular clarifies some refund related issues under GST
93/12/2019-GSTView  & Download(434 KB)08th March 2019This circular clarifies about the nature of supply for PSLC (Priority Sector Lending Certificates).
92/11/2019-GST (Central GST)View  & Download(434 KB)07th March 2019This circular clarifies about the treatment of sales promotion scheme under GST
91/10/2019-GST (Central GST)View  & Download(345 KB)18th February 2019This circular clarifies about the GST that has to be paid at the time of supply of warehoused goods present in a customs bonded warehouse during July 2017 – March 2018.
90/09/2019-GST (Central GST)View  & Download(239 KB)18th February 2019This circular clarifies about the compliance related to the rule 46(n) of the CGST Rules, at the time of issuing invoices for inter-state supply.
89/08/2019-GST (Central GST)View  & Download(342 KB)18th February 2019This circular clarifies about the details that has to be mentioned for the inter-State supplies made to unregistered taxable persons in GSTR-1 and GSTR-3B.
04/01/2019-GSTView  & Download(475 KB)01st February 2019This circular shows all the amendments that will come into effect from 01st February 2019.
79/53/2018-GSTView  & Download(320 KB)31st December 2018This circular clarifies about the issues related to the refund.
78/52/2018-GSTView  & Download(113 KB)31st December 2018This circular clarifies about the export of services.
77/51/2018-GSTView  & Download(255 KB)31st December 2018This circular shows the refusal of composition scheme option by the GST authorities & effective date thereof.
76/50/2018-GSTView  & Download(273 KB)31st December 2018This circular clarifies about the certain issues relating to the sale made by the government to UTP (Unregistered Taxable Person) and penalty applicable thereof. Moreover, this GST Circular also includes GST rate in case of CDN (Credit and Debit Notes) issued and method of valuation in case of TCS under Income Tax Act including the definition of owner of goods.
75/49/2018-GSTView  & Download(676 KB)27th December 2018This circular clarifies about the SOP (Standard Operating Procedure) for financial assistance application under the scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
74/48/2018-GSTView  & Download(353 KB)05th November 2018This circular clarifies about the collection of TCS by TBI (Tea Board of India).
73/47/2018-GSTView  & Download(278 KB)05th November 2018This circular clarifies about the principal and agent relationship in the context of del-credre agent mentioned under Schedule 1 of CGST Act.
72/46/2018-GSTView  & Download(266 KB)26th October 2018This circular clarifies about the SOP (Standard Operating Procedure) in respect of return of expired medicines or drugs.
71/45/2018-GSTView  & Download(416 KB)26th October 2018Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
70/44/2018-GSTView  & Download(351 KB)26th October 2018This circular clarifies about the Clarification on certain issues related to refund
69/43/2018-GSTView  & Download(342 KB)26th October 2018This circular clarifies about the SOP for Processing of Registration cancellation Applications submitted in GST REG-16 Form.
68/42/2018-GSTView  & Download(287 KB)05th October 2018This circular clarifies about the issued notification under CGST Act, 2017 applicable to GST for the compensation paid to states.
67/41/2018-DORView  & Download(97 KB)28th September 2018This circular clarifies about the amendment in the Deductions and Deposits guidelines of TDS by the DDO under GST as notified in Circular No. 65/39/2018-DOR dated 14th September 2018.
65/39/2018-DORView  & Download(263 KB)14th September 2018This circular clarifies about the amendment in the Deductions and Deposits guidelines of TDS by the DDO under GST.
64/38/2018-GSTView  & Download(189 KB)14th September 2018This circular clarifies about the amendment in the interception procedure of conveyances for inspection of goods in transit, and detention, seizure and confiscation of such goods and conveyances, as notified in Circular Nos. 41/15/2018-GST dated 13th April 2018 and 49/23/2018-GST dated 21st June 2018.
63/37/2018-GSTView  & Download(162 KB)14th September 2018This circular clarifies about the refund claims processing furnished by UIN entities.
61/35/2018-GSTView  & Download(107 KB)04th September 2018This circular clarifies about the e-way bill in case when the goods are stored in godown of the transporter.
60/34/2018-GSTView  & Download(124 KB)04th September 2018This circular clarifies about the process of refund applications furnished by the CSD (Canteen Stores Department).
59/33/2018-GSTView  & Download(152 KB)04th September 2018This circular clarifies the issues related to the refund.
58/32/2018-GSTView  & Download(94 KB)04th September2018This circular clarifies about the process on how to  recover the arrears those who have taken ineligible transitional credit and wrongly availed CENVAT credit.
57/31/2018-GSTView  & Download(456 KB)04th September 2018This circular clarifies about the principal and agent relationship in the context of Schedule I of the CGST Act.
49/23/2018-GSTView  & Download(345 KB)21st July 2018This circular is passed to amend the Circular No. 41/15/2018-GST
48/22/2018-GSTView  & Download(335 KB)14th July 2018This circular clarifies about the certain issues under GST.
47/21/2018-GSTView  & Download(163 KB)08th July 2018This circular clarifies about the certain issues under GST.
45/19/2018-GSTView  & Download(156 KB)30th June 2018This circular clarifies about the issues related to the refund.
3/1/2018-IGSTView  & Download(101 KB)25th June 2018This circular clarifies about the IGST applicability on goods supplied while being stored in a custom bonded warehouse.
44/18/2018-CGSTView  & Download(265 KB)02nd June 2018This circular clarifies about the issue regarding the taxability of tenancy rights under GST.
43/17/2018-GSTView  & Download(80 KB)13th April 2018This circular clarifies about the issues related to refund to UIN.
42/16/2018-GSTView  & Download(275 KB)13th April 2018This circular clarifies about the the recovery procedure of arrears and reversal of ineligible ITC.
41/15/2018-GSTView  & Download(655 KB)13th April 2018This circular clarifies about the interception procedure of conveyances for inspection of goods in transit, and detention, seizure and confiscation of such goods and conveyances.
40/14/2018-GSTView  & Download(131 KB)06th April 2018This circular clarifies about the issues that are related to the furnishing of Bonds  or Letter of Undertaking for exports.
39/13/2018-GSTView  & Download(262 KB)03-04-2018This circular is passed to set up IT Grievance Redressal Mechanism to solve the technical glitches on the gst portal.
38/12/2018View  & Download(404 KB)26th March 2018This circular clarifies about the issues related to Job Work.
37/11/2018-GSTView  & Download(391 KB)15th March 2018This circular clarifies about the issues related to the exports refund.
36/10/2018-GSTView  & Download(318 KB)13th March 2018This circular clarifies about the refund application process for UIN entities
35/9/2018-GSTView  & Download(350 KB)05th March 2018This circular clarifies about the services that are taxable provided by the Joint Venture member to the JV.
34/8/2018-GSTView  & Download(371 KB)01st March 2018This circular clarifies about the applicability of GST on certain services
33/07/2018-GSTView  & Download(255 KB)23rd February 2018This circular clarifies about the non-transition of CENVAT credit U/s 140 of CGST Act or non-utilization thereof in certain cases.
32/06/2018-GSTView  & Download(281 KB)12th February 2018This circular clarifies about the applicability of GST in respect of certain services as decided by the GST Council in the 25th GST Council meeting.
31/05/2018-GSTView  & Download(97 KB)09th February 2018This circular clarifies about the Proper officer u/s 73 and 74 of the CGST Act, 2017 and under the IGST Act, 2017.
30/4/2018-GSTView  & Download(286 KB)25th January 2018This circular clarifies about the  supplies made to the Indian Railways that can be classified under any chapter excluding Chapter 86.
29/3/2018-GSTView  & Download(271 KB)25th January 2018This circular clarifies about the GST on Polybutylene feedstock and LPG kept for the manufacturing of Polyisobutylene and polypropylene or Di-butyl para Cresol.
28/02/2018-GSTView  & Download(383 KB)08th January 2018This circular clarifies about the GST on College Hostel Mess Fees.
27/01/2018-GSTView  & Download(383 KB)04th January 2018This circular clarifies about the GST applicability on accommodation services, betting and gambling, horse racing, admission to cinema,  printing, home-stays, legal services and so forth.
26/26/2017-GSTView  & Download(383 KB)29th December 2017This circular clarifies about the return filing under GST.
25/25/2017-GSTView  & Download(217 KB)21st December 2017This circular clarifies about the filing of advance ruling applications manually before Advance Ruling Appellate Authority.
24/24/2017-GSTView  & Download(513 KB)21st December 2017This circular clarifies about the filing and processing manual refund claims for inverted duty structure, deemed exports and excess balance in e-cash ledger.
23/23/2017-GSTView  & Download(276 KB)21st December 2017This circular clarifies about the issues regarding the maintenance of books of accounts by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber and so forth.
22/22/2017-GSTView  & Download(207 KB)21st December 2017This circular clarifies about the  issues related to the treatment of supply by an artist in various States and supply of goods by artists from galleries.
21/21/2017-GSTView  & Download(261 KB)22nd November 2017This circular clarifies about the on inter-state transit of rigs, tools, spares, and goods on wheels.
20/20/2017-IGSTView  & Download(328 KB)22nd November 2017This circular clarifies about the issues regarding the Terracotta idols GST rate and its classification under GST.
19/19/2017-GSTView  & Download(203 KB)20th November 2017This circular clarifies about the taxability of custom milling of paddy.
18/18/2017-GSTView  & Download(564 KB)16th November 2017This circular clarifies about the refund of unutilized ITC in respect of exporters of fabrics.
17/17/2017-GSTView  & Download(434 KB)15th November 2017This circular clarifies about the refund claims manual filing and processing for zero-rated supplies.
16/16/2017-GSTView  & Download(144 KB)15th November 2017This circular clarifies about the GST applicability  and ITC eligibility for certain services.
15/15/2017-GSTView  & Download(144 KB)06th November 2017This circular clarifies about the due date for generation of FORM GSTR-2A and FORM GSTR-1A respectively.
14/14/2017-GSTView  & Download(144 KB)06th November 2017This circular clarifies about the Standard Operating Procedure (SOP) related to the procurement of supplies of goods from DTA by export oriented units.
13/13/2017-GSTView  & Download(144 KB)27th October 2017This circular clarifies about the cut pieces of fabric classification under GST.
12/12/2017-GSTView  & Download(147 KB)26th October 2017This circular clarifies about the GST applicability on the Superior Kerosene Oil [SKO] kept for manufacturing the LAB (Linear Alkyl Benzene).
11/11/2017-GSTView  & Download(147 KB)23rd October 2017This circular clarifies about the printed contracts taxability.
10/10/2017-GSTView  & Download(169 KB)18th October 2017This circular clarifies about the movement of consignment on approval basis
9/9/2017-GSTView  & Download(104 KB)18th October 2017This circular indicates the Proper officer authorized for enrolling GST Practitioner.
8/8/2017-GSTView  & Download(511 KB)04th October 2017This circular clarifies about the issues that are related to the furnishing of Letter of undertaking or bonds for exports.
7/7/2017-GSTView  & Download(371 KB)01st September 2017This circular clarifies about the reconciliation of data furnished in GST Returns.
6/6/2017-CGSTView  & Download(371 KB)27th August 2017This circular clarifies about the GST rate on lottery and its classification.
5/5/2017-GSTView  & Download(371 KB)11th August 2017This circular clarifies about the Bond or Letter of Undertaking in case of exports without payment of IGST.
1/1/2017-IGSTView  & Download(294 KB)07th July 2017This circular clarifies about the Inter-state movement of  different modes of conveyance for carrying goods, passengers or for repairs and maintenance.
4/4/2017-GSTView  & Download(371 KB)07th July 2017This circular clarifies about the issues related to Bond or Letter of Undertaking for exports without payment of IGST.
3/3/2017-GSTView  & Download(236 KB)05th July 2017This circular clarifies about the proper officer assigned relating to provisions other than Registration and Composition under the CGST Act, 2017.
2/2/2017-GSTView  & Download(107 KB)04th July 2017This circular clarifies about the issues related to furnishing of Bond or LUT for Exports.
1/1/2017-Compensation CessView  & Download(294 KB)26th July 2017This circular clarifies about the applicability of GST regarding the zero rated supply for the Compensation CESS on exports.
1/1/2017-GSTView  & Download(230 KB)26th June 2017This circular clarifies about the proper officer authorized for provisions regarding the registration and composition levy under the Central CGST Act, 2017.

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