GST Circulars/Orders: Latest Official Updates Over GST Portal India

GST Circulars/Orders

Latest GST Circulars/orders from the official head office of CBIC and commissioner GST is available up to date for the notification purpose of GST India. The Goods and service tax is the biggest reform by the Indian government to tackle the complex tax rate structure that was followed until now. It has been assumed that the prevailing GST tax rate structure was creating a cascading effect of the transactions thus making unnecessary inflation in the economy.

The central board of excise and customs has a major role in implementing the Goods and service tax as it has provided the resources and assistance through its majority of tax officials into training and development of tax plethora. There were numerous programs being conducted by the CBIC department to facilitate the proper functioning of GST into the market while the issues were resolved every time. The department is also active issuing any latest circular for the proper following of rules and regulations provided under the GST.

Latest CGST, IGST & UTGST Circulars by the CBIC Department

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  • Removal of Difficulty Orders
  • Latest GST Notifications with PDF File

Latest CGST Circulars/Orders by the Indian Government

“Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg..”

Notification DatePDF in EnglishPDF in HindiType Circular or OrderTopic
04/12/2019CheckCir.“seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.”
22/11/2019CheckCir.“Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg”
18/11/2019CheckCir.“Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019”
11/11/2019CheckCir.“Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017”
05/11/2019CheckCir.“Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.”
11/10/2019CheckCir.“Clarification related to supply of grant of alcoholic liquor license.”
11/10/2019CheckCir.“Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).”
11/10/2019CheckCir.“Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.”
11/10/2019CheckCir.“Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.”
11/10/2019CheckCir.“Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.”
11/10/2019CheckCir.“Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.”
11/10/2019CheckCir.“Clarification on issue of GST on Airport levies.”
11/10/2019CheckCir.“Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.”
11/10/2019CheckCheckCir.“Clarification regarding GST rates & classification (goods) Circular–reg.”
03/10/2019CheckCir.“Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.”
03/10/2019CheckCir.“Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.”
22/07/2019CheckCir.“Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.”
18/07/2019CheckCir.“which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.”
18/07/2019CheckCir.“which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).”
29/06/2019CheckCir.Tax paid refund on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg.
28/06/2019CheckCir.Doubts clarification considered to treatment of secondary or post-sales discounts under GST – reg.
28/06/2019CheckCir.Refund applications process in FORM GST RFD-01A given by taxpayers incorrectly mapped on the common portal – reg.
28/06/2019CheckCir.Determination of place clarification of supply in various cases – reg.
28/06/2019CheckCir.Applicability of GST clarification on additional / penal interest – reg. Corrigendum
30/04/2019CheckCir.Applicability of GST on Seed Certification Tags
23/04/2019CheckCir.Clarification on the extension in time under sub-section (1) of section 30 of the Act to offer a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
23/04/2019CheckCir.Clarification on Utilization of input tax credit process after the input of the rule 88A of the CGST Rules.
05/04/2019CheckCir.Issued the Circular explaining details in relation to option for paying tax under notification No. 2/2019- CT(R) dt 07.03.2019
Corrigendum | Corrigendum 2
28/03/2019CheckCir.Issue clarification on input tax credit transfer in case of the sole proprietor death
28/03/2019CheckCir.Clarification regarding verification for grant of new registration.
28/03/2019CheckCir.Clarify certain refund related issues under GST.
12/03/2019CheckOrdCommon authority appointment for the means of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
08/03/2019CheckCir.Clarification regarding the nature of the supply of Priority Sector Lending Certificates (PSLC)
07/03/2019CheckCir.Clarification circular over doubts related to the treatment of sales promotion scheme under GST
18/02/2019CheckCir.Situation clarifying concerned with tax payment done for the supply of warehoused goods while being deposited in a customs bonded warehouse for the period July 2017 to March 2018
18/02/2019CheckCir.Situation clarifying over compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply
18/02/2019CheckCir.Situation clarifying over mentioned details of inter-State supplies done towards unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1
01/02/2019CheckCir.Amendments in the previously issued circulars in consideration of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
31/01/2019CheckOrdTime Limit Extension for submitting the declaration in GST TRAN-1 Form under 117(1A) of the CGST Rules, 2017 in certain cases
02/01/2019CheckCir.CGST Amendment Act 2018 clarification on section 140(1) of the CGST Act, 2017-reg
01/01/2019CheckCir.GST applicability on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
01/01/2019CheckCir.GST rate clarification on the applicability of GST on the supply of food and beverage services by educational institutions
01/01/2019CheckCir.Issue clarification of service of printing of pictures covered under 998386
01/01/2019CheckCir.GST applicability on Asian Development Bank (ADB) and International Finance Corporation (IFC)
01/01/2019CheckCir.GST applicability on multiple programmes conducted by the Indian Institutes of Management (IIMs)
31/12/2018CheckCheckCir.Clarification of GST rate on Sprinkler and Drip irrigation System including laterals
31/12/2018CheckCheckCir.Provides explanations for GST rates & classification (goods)
31/12/2018CheckCheckCir.Seeks to clarify issues on refund
31/12/2018CheckCir.Seeks to clarify GST on the export of services
31/12/2018CheckCir.The effective date of denial of composition request by tax authorities
31/12/2018CheckCir.It aims to clarify certain GST related issues such as sale by government departments to unregistered person, rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act, valuation methodology in case of TCS under Income Tax Act and definition of owner of goods, leviability of penalty under section 73(11) of the CGST Act, applicability of notification No. 50/2018-Central Tax, etc.
27/12/2018CheckCir.Application processing guidelines for the Central govt Scheme termed as ‘Seva Bhoj Yojna’ under the Ministry of Culture through financial assistance
05/11/2018CheckCir.Information regarding TCS collection by Tea Board of India.
05/11/2018CheckCir.Explains principal and agent relationship scope in the context of a del-credre agent of Schedule I of CGST Act, 2017.
26/10/2018CheckCir.Procedure clarification in respect of the return of time expired drugs or medicines
26/10/2018CheckCir.Registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor issues clarification
26/10/2018CheckCir.Refund related clarification
26/10/2018CheckCir.Standard Operating Procedure circular for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
05/10/2018CheckCir.Issuance of notification regarding the CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
28/09/2018CheckCir.Guidelines modification for the Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 – reg
26/09/2018CheckCir.Residential programme under GST applicable to camps organized for the advancement of religion, spirituality or yoga by religious and charitable trusts
17/09/2018CheckOrdTime limit extended for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in various cases
14/09/2018CheckCir.Deductions and Deposits guidelines of TDS by the DDO under GST
14/09/2018CheckCir.Procedure modification for interception of vehicles 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
14/09/2018CheckCir.Details based on the processing of refund claims filed by UIN entitles
12/09/2018CheckCir.Levy of GST on Priority Sector Lending Certificate-reg.
04/09/2018CheckCir.E waybill for storing of goods in the godown of a transporter
04/09/2018CheckCir.Refund applications processing filed by Canteen Stores Department (CSD).
04/09/2018CheckCir.Refund related issues clarifications
04/09/2018CheckCir.Wrongly availed arrears recovery for CENVAT credit under the existing law and inadmissible transitional credit.
04/09/2018CheckCir.Details on Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
24/08/2018CheckCheckCir.Explanation on Removal of restriction on refund of accumulated Input Tax Credit on fabrics
16/08/2018CheckOrdStanding Committee constitution under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
10/08/2018CheckCir.Tax scenario on services offered by Industrial Training Institutes (ITI)
09/08/2018CheckCheckCir.Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate with Circular No. 54/28/2018-GST dated 09.08.2018
09/08/2018CheckCheckCir.Clarification concerning applicability GST on petroleum gases retained for the manufacture of petrochemical and chemical products Circular No. 53/27/2018-GST dated 09.08.2018
09/08/2018CheckCheckCir.Clarification concerning the applicability of GST rates on various goods and services in Circular No. 52/26/2018-GST dated 09.08.2018
31/07/2018CheckCir.GST applicable on ambulance services offered to Government by private service providers under the National Health Mission (NHM)
31/07/2018CheckCir.Withdrawing of circular No. 28/02/2018-GST dated 08.01.2018 as amendment done vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
21/06/2018CheckCir.Circular No. 41/15/2018-GST  modifications
14/06/2018CheckCir.Circular regarding varied issues pertaining to SEZ & refund of unused ITC for job workers
08/06/2018CheckCir.Clarifications For Certain Issues under Goods and Services Tax
06/06/2018CheckCheckCir.GST rates applicable accordingly on the Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and similarly concerned scrips
30/05/2018CheckCir.Refund Issues Clarification
02/05/2018CheckCir.Clarifications for taxability of ‘tenancy rights’ under Goods & services tax
13/04/2018CheckCir.Issues clarification over the refund to UIN
13/04/2018CheckCir.Procedural clarification for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
13/04/2018CheckCir.Procedural clarification for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances.
06/04/2018CheckCir.Clarification on issues related to the furnishing of Bond/Letter of Undertaking for exports – Reg.
03/04/2018CheckCir.Enforcement of IT Grievance Redressal Mechanism For Grievances Due GSTN Tech Glitches
31/03/2018CheckOrdThe incidence of GST on providing catering services in train – Regarding.
28/03/2018CheckOrdDate extension for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
26/03/2018CheckCir.Clarification on Job Work Related Issues
15/03/2018CheckCir.Clarifications Related to Refund Issues for Exports
13/03/2018CheckCir.Refund Application Processing for UIN Entities
05/03/2018CheckCir.Notification over taxable services given by the member of the Joint Venture(JV) to Joint Venture and vice versa and inter se among the members of the JV
01/03/2018CheckCir.Clarifications on various services under GST
23/02/2018CheckCir.Notification regarding CGST Act for non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg as under Section 168
12/02/2018CheckCir.Discussions on services made in 25th GST Council meeting clarified
09/02/2018CheckCir.Proper officer under sections 73 a cases-reg.e Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
25/01/2018CheckCheckCir.Clarification over supplies done towards Indian Railways classifiable under any chapter, other than Chapter 86
25/01/2018CheckCheckCir.Clarification related to the 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
08/01/2018CheckCir.GST Clarifications on College Hostel Mess Fees
04/01/2018CheckCir.Clarifications regarding levy of GST on accommodation services, homestays, printing, legal services etc.
29/12/2017CheckCir.Returns Filing under GST
21/12/2017CheckOrdTime limit extension for intimation in FORM GST CMP-03
21/12/2017CheckCir.Circular on the manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
21/12/2017CheckCir.Circular on manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
21/12/2017CheckCir.Issues regarding the maintenance of books of accounts relating to an additional place of business by a principal or an auctioneer for the purpose of an auction of tea, coffee, rubber etc
21/12/2017CheckCir.Issues Clarification on the treatment of supply by an artist in various States and supply of goods by artists from galleries
22/11/2017CheckCir.Provides clarification of the Inter-state movement of rigs,  spares and tools, and all products on wheels [such as cranes].
22/11/2017CheckCir.The section contains the clarification relating to the classification of the GST tax rate on Terracotta idols.
20/11/2017CheckCir.It mentions details about tax applicability of custom milling of paddy.
16/11/2017CheckCheckCir.How the unutilized ITC of the GST paid by exporters of fabrics on their inputs will be returned back
15/11/2017CheckCir.Circular on manual filing and processing of refund claims in respect of zero-rated supplies
15/11/2017CheckCir.Applicability clarification of GST and availability of ITC in respect of certain services
15/11/2017CheckOrdDue date extension for revision of FORM GST TRAN-1
15/11/2017CheckOrdDue date extension for submitting FORM GST TRAN-1
06/11/2017CheckCir.FORM GSTR-2A and FORM GSTR-1A generation due date inline with an extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
06/11/2017CheckCir.Process concerned with acquiring supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit1/01/20
28/10/2017CheckOrdTime limit extension for submitting the declaration in FORM GST TRAN-1 under Rule 120AAmendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019
28/10/2017CheckOrdTime limit extension for submitting the declaration in FORM GST TRAN-1 under rule 117
28/10/2017CheckOrdTime limit extension for submitting an application in FORM GST REG-26
28/10/2017CheckOrdTime limit extension for intimate details of stock in FORM GST CMP-03
27/10/2017CheckCir.Classification of cut pieces of fabric under GST clarification
26/10/2017CheckCheckCir.Clarification on the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
20/10/2017CheckCir.Taxability of printing contracts clarification
18/10/2017CheckCir.Explanation over the movement of goods based on approval
18/10/2017CheckCir.Officer for enrollment authorization of GST practitioner
13/10/2017CheckCheckOrdSolution over Issues regarding the provision of composition scheme
04/10/2017CheckCir.Clarification on Issues Related to Furnishing of Bond/LUT for Exports
29/09/2017Check OrdTime limit Extension for intimation details in FORM GST CMP-03
21/09/2017CheckOrdTime limit Extension for the declaration submission in FORM GST TRAN-1
18/09/2017CheckOrdTime limit Extension for the declaration submission in FORM GST TRAN-1
01/09/2017CheckCir.Reconciliation based on details furnished in the FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
27/08/2017CheckCheckCir.Notification Regarding GST Rate on Lottery and Its Classification
11/08/2017CheckCir.Without Integrated tax payment exports Bond/LUT Circular
21/07/2017CheckOrdLast date extension for GST Composition Scheme
07/07/2017CheckCir.Issues concerning Bond/Letter of undertaking for exports without integrated tax payment – Reg.
05/07/2017CheckCir.Officer in proper related to Provision apart from the registration and composition under CGST Act 2017
04/07/2017CheckCir.The matter concerning the furnishing of bond/letter undertaking for the purpose of exports – Reg.
26/06/2017CheckCir.Officer proper for the provision concerning with registration and composition duty under the CGST Act 2017 also the rules under it. – Reg

Amendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019

Latest IGST Circulars/Orders by the Indian Government

Notification DatePDF in EnglishPDF in HindiTypeTopic
01/02/2018CheckCir.Amendments seeking in the previously issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
25/05/2017CheckCir.Integrated GST (integrated tax) applicable on goods supplied in between being deposited in a customs bonded warehouse-reg.
27/09/2017CheckCir.Clarification on satellite launch service supply by ANTRIX Corporation Ltd
07/07/2017CheckCheckCir.Clear notification on interstate movement of multiple modes of carrying goods or passenger vehicles or for the purpose of maintenance & repairs

Latest UTGST Circulars/Orders by the Indian Government

Notification DatePDF in EnglishPDF in HindiTypeTopic
13/10/2017CheckCheckOrdSolution over Issues regarding the provision of composition scheme

The latest circular was issued by the commissioner of GST in order to apply additional officers for servicing the after GST issues into the regions of highly majority trade oriented.

Recommended: GST Notifications on Tax and Rate: Central, Integrated, Union Territory, Compensation Cess

Latest Removal of Difficulty Orders By the Indian Government

Notification DatePDF in EnglishPDF in HindiTypeTopic
03/12/2019CheckCheckROD CGST“Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal”
14/11/2019CheckCheckROD CGST“Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020”
     
26/08/2019CheckCheckROD CGST“Seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.”
28/06/2019CheckCheckROD CGSTDue date extension for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.”
23/04/2019CheckCheckROD CGSTTime limit extended for filing an application for revocation of cancellation of registration for specified taxpayers.
29/03/2019CheckCheckROD CGST“To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017”
29/03/2019CheckCheckROD UTGST“To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017”
08/03/2019CheckCheckROD CGSTRemoval of difficulty order in the implementation of Notification No. 2/2019- Central Tax (Rate)
08/03/2019CheckCheckROD UTGSTRemoval of difficulty in the implementation of Notification No. 2/2019- Union Territory Tax (Rate)
01/02/2019CheckCheckROD UTGSTSuperseding the Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in consideration of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019
01/02/2019CheckCheckROD CGSTAmendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019
01/02/2019CheckCheckROD CGST“Seeks to supersede Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019”
31/12/2018CheckCheckOrdThe due date for furnishing GSTR-8 statement by e-commerce companies to be extended till 31.01.2019 for the months of October to December.
31/12/2018CheckCheckOrdAmendment of Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so that the due date for furnishing of GSTR-9, GSTR-9A, and GSTR-9C (reconciliation statement) Annual returns be extended till 30.06.2019 for the FY 2017-2018.
31/12/2018CheckCheckOrdExtension of due date for ITC availment on invoices and debit notes in relation to the invoices issued during the 2017-18 financial year
11/12/2018CheckCheckOrdOrder concerning the extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A, and GSTR-9C) for FY 2017-18 till 31st March 2019

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