| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 76/2018 F. No. CBEC-20/16/04/2018-GST | 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 | 2018-12-31 00:00:00 |
| 2 | 77/2018 F. No. CBEC-20/16/04/2018-GST | 31/12/2018 | Denial of composition option by tax authorities and effective date thereof | 2018-12-31 00:00:00 |
| 3 | 78/2018 F. No. CBEC-20/16/04/2018-GST | 31/12/2018 | Clarification on export of services under GST | 2018-12-31 00:00:00 |
| 4 | 79/2018 F. No. CBEC-20/16/04/2018 – GST | 31/12/2018 | Clarification on refund related issues | 2018-12-31 00:00:00 |
| 5 | 80/2018 F. No.354/432/2018-TRU | 31/12/2018 | Clarification regarding GST rates & classification (goods) | 2018-12-31 00:00:00 |
| 6 | 81/2018 F.No.354/408/2018-TRU | 31/12/2018 | seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. | 2018-12-31 00:00:00 |
| 7 | 75/2018 F. No. CBEC-20/16/05/2018 – GST | 27/12/2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture | 2018-12-27 00:00:00 |
| 8 | 73/2018 F. No. 20/16/04/2018- GST | 05/11/2018 | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent – Reg. | 2018-11-05 00:00:00 |
| 9 | 74/2018 F. No. 20/16/04/2018- GST | 05/11/2018 | Collection of tax at source by Tea Board of India – Reg. | 2018-11-05 00:00:00 |
| 10 | 69/2018 F. No. CBEC/20/16/04/2018-GST | 26/10/2018 | Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 – Reg. | 2018-10-26 00:00:00 |
| 11 | 70/2018 F. No. CBEC/20/16/04/2018-GST | 26/10/2018 | Clarification on certain issues related to refund – Reg. | 2018-10-26 00:00:00 |
| 12 | 71/2018 F. No. CBEC/20/16/04/2018-GST | 26/10/2018 | Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Reg. | 2018-10-26 00:00:00 |
| 13 | 72/2018 F. No. CBEC/20/16/04/2018-GST | 26/10/2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines – Reg. | 2018-10-26 00:00:00 |
| 14 | 68/2018 F. No. 354/360/2018-TRU | 05/10/2018 | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | 2018-10-05 00:00:00 |
| 15 | 67/2018 F.No.S.31011/11/2018-ST-I-DoR | 28/09/2018 | Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 – reg | 2018-09-28 00:00:00 |
| 16 | 66/2018 F. No. 354/314/2017-TRU | 26/09/2018 | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts | 2018-09-26 00:00:00 |
| 17 | 63/2018 F. No. 349/48/2017-GST | 14/09/2018 | Clarification regarding processing of refund claims filed by UIN entitles | 2018-09-14 00:00:00 |
| 18 | 64/2018 CBEC/20/16/03/2017-GST | 14/09/2018 | Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding | 2018-09-14 00:00:00 |
| 19 | 65/2018 F.No.S.31011/11/2018-ST-I-DoR | 14/09/2018 | Guidelines for Deductions and Deposits of TDS by the DDO under GST | 2018-09-14 00:00:00 |
| 20 | 62/2018 F. No. 354/124/2018-TRU | 12/09/2018 | Levy of GST on Priority Sector Lending Certificate-reg. | 2018-09-12 00:00:00 |
| 21 | 57/2018 CBEC-20/16/4/2018-GST | 04/09/2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. | 2018-09-04 00:00:00 |
| 22 | 58/2018 CBEC-20/16/4/2018-GST | 04/09/2018 | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. | 2018-09-04 00:00:00 |
| 23 | 59/2018 F. No. 349/21/2016-GST | 04/09/2018 | Clarification on refund related issues. | 2018-09-04 00:00:00 |
| 24 | 60/2018 CBEC-20/16/10/2018-GST (CBEC) | 04/09/2018 | Processing of refund applications filed by Canteen Stores Department (CSD) | 2018-09-04 00:00:00 |
| 25 | 61/2018 CBEC-20/13/01/2018-GST | 04/09/2018 | E-way bill in case of storing of goods in godown of transporter. | 2018-09-04 00:00:00 |
| 26 | 56/2018 F. No. 354/290/2018- TRU | 24/08/2018 | Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics | 2018-08-24 00:00:00 |
| 27 | 55/2018 F. No. 354/159/2018- TRU | 10/08/2018 | Taxability of services provided by Industrial Training Institutes (ITI) . | 2018-08-10 00:00:00 |
| 28 | 52/2018F.No.354/255/2018-TRU (Part-2) | 09/08/2018 | Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. | 2018-08-09 00:00:00 |
| 29 | 53/2018F.No.354/255/2018-TRU (Part-2) | 09/08/2018 | Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products | 2018-08-09 00:00:00 |
| 30 | 54/2018 F.No.354/255/2018-TRU (Part-2) | 09/08/2018 | Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. | 2018-08-09 00:00:00 |
| 31 | 50/2018F. No. 354/03/2018-TRU | 31/07/2018 | Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. | 2018-07-31 00:00:00 |
| 32 | 51/2018F. No. 354/220/2018 – TRU | 31/07/2018 | Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) | 2018-07-31 00:00:00 |
| 33 | 49/2018F. No. CBEC/20/16/03/2017-GST | 21/06/2018 | Seeks to modify Circular No. 41/15/2018-GST | 2018-06-21 00:00:00 |
| 34 | 48/2018F.No. CBEC/20/16/03/2017-GST | 14/06/2018 | Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers | 2018-06-14 00:00:00 |
| 35 | 47/2018F.No. CBEC- 20/16/03/2017-GST | 08/06/2018 | Clarifications of certain issues under GST | 2018-06-08 00:00:00 |
| 36 | 46/2018F.No. 354/149/2017–TRU | 06/06/2018 | Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding | 2018-06-06 00:00:00 |
| 37 | 45/2018F.No. /20/16/4/2018-GST | 30/05/2018 | Clarification on refund related issues | 2018-05-30 00:00:00 |
| 38 | 44/2018F.No. 341/28/2017-TRU | 02/05/2018 | Issue related to taxability of ‘tenancy rights’ under GST- Regarding. | 2018-05-02 00:00:00 |
| 39 | 43/2018F. No. 349/48/2017-GST | 13/04/2018 | clarifying the issues arising in refund to UIN. | 2018-04-13 00:03:00 |
| 40 | 42/2018CBEC 20/16/03/2017-GST | 13/04/2018 | clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. | 2018-04-13 00:02:00 |
| 41 | 41/2018CBEC-20/16/03/2017-GST | 13/04/2018 | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. | 2018-04-13 00:01:00 |
| 42 | 40/2018F. No. 349/82//2017-GST | 06/04/2018 | Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. | 2018-04-06 00:00:00 |
| 43 | 39/2018F. No. 267/7/2018-CX.8 | 03/04/2018 | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. | 2018-04-03 00:00:00 |
