CGST (Circulars)

Index Subject Date View Download
1/1/2017-GST Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.
26-06-2017
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2/2/2017-GST Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.
04-07-2017
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3/3/2017 - GST Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.
05-07-2017
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4/4/2017-GST Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg.
07-07-2017
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5/5/2017-GST Circular on Bond/LUT in case of exports without payment of integrated tax.
11-08-2017
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6/6/2017-GST CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.
27-08-2017
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7/7/2017-GST System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding.
01-09-2017
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8/8/2017-GST Clarification on issues related to furnishing of Bond/LUT for exports.
04-10-2017
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9/9/2017-GST Authorized officer for enrollment of Goods and Services Tax Practitioner.
18-10-2017
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10/10/2017-GST Clarification on movement of goods on approval basis.
18-10-2017
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11/11/2017-GST Clarification on taxability of printing contracts.
20-10-2017
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12/12/2017-GST Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
26-10-2017
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14/14 /2017 - GST Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.
06-11-2017
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15 /15/2017 - GST Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively.
06-11-2017
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16/16/2017-GST Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15-11-2017
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17/17/2017 - GST Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
15-11-2017
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18/1 8 /2017-GST Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
16-11-2017
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19/19/2017-GST Clarification on taxability of custom milling of paddy.
20-11-2017
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20/20/2017-IGST GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
22-11-2017
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21/21/2017-GST GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
22-11-2017
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22/22/2017-GST Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.
21-12-2017
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Corrigendum Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding
04-09-2018
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23/23/2017-GST Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.
21-12-2017
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24/24/2017-GST Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
21-12-2017
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25/25/2017-GST Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.
21-12-2017
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26/26/2017-GST Filing of returns under GST.
29-12-2017
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13/13/2017-GST Clarification of classification of cut pieces of fabric under GST.
27-10-2017
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