| List of CBEC CGST Circulars 2017 (No./ Date/ Particulars) |
| CBEC GST Circular 26/26/2017 dt. 29/12/2017: CBEC Circular indicating Common Errors in different Stages of GSTR-3B along with required Steps to Rectify the same (in tabular format). Read More… |
| CBEC GST Circular 25/25/2017 dt. 21/12/2017: 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 GST Circular 24/24/2017 dt. 21/12/2017: 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 GST Circular 23/23/2017 dt. 21/12/2017: 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 GST Circular 22/22/2017 dt. 21/12/2017: 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 GST Circular 21/21/2017 dt. 22/11/2017: 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 GST Circular 20/20/2017 dt. 22/11/2017: CBEC clarifies issues related to classification and GST rate on Terracotta idols.
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| CBEC GST Circular 19/19/2017 dt. 19/11/2017: 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 GST Circular 18/18/2017 dt. 16/11/2017: CBEC clarification regarding eligibility for refund of unutilised ITC of GST paid by Manufacturer Exporters of Fabrics. |
| CBEC GST Circular 17/17/2017 dt. 15/11/2017: Due to the non-availability of the refund module on the common portal, CBEC issues instructions/ procedure for manual processing of refund claim applications for integrated tax paid on account of zero-rated supplies/ exports, along with detailed guidelines thereon pertaining to required application forms, documentation, etc., as per recommendations of the GST Council. |
| CBEC GST Circular 16/16/2017 dt. 15/11/2017: CBEC Clarifications regarding applicability of GST and availability of ITC in respect of certain services. |
| CBEC GST Circular 15/15/2017 dt. 07/11/2017: CBEC has issued Clarification on Due Dates for Generation of FORM GSTR-1A (1 Dec to 6 Dec. 2017)/ GSTR-2A (11 Oct. 2017 to 30 Nov. 2017), in accordance with the extended Due Dates for filing of FORM GSTR-1/ GSTR-2 respectively, for the month of July 2017. |
| CBEC GST Circular 14/14/2017 dt. 07/11/2017: CBEC has prescribed procedure regarding procurement of goods from DTA units by Export Oriented Unit (EOU)/ Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/ Bio-Technology Parks (BTP) Unit for deemed export benefits under section 147 of CGST Act, 2017. |
| CBEC GST Circular 13/13/2017 dt. 27/10/2017: CBEC clarification on the issues relating to Taxability/ Classification of Unstitched Salwar Suits, i.e. Cut pieces of Fabrics. |
| CBEC GST Circular 12/12/2017 dt. 26/10/2017: CBEC Clarification on Taxability of Superior Kerosene Oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] under GST. |
| CBEC GST Circular 11/11/2017 dt. 26/10/2017: CBEC has issued clarifications on the issues relating to Taxability of Printing Contracts under GST, i.e. whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods/ services. |
CBEC GST Circular 10/10/2017 dt. 18/10/2017: CBEC clarification on issues wherein the goods, like jewelry, are moved within the State or from the State of registration to another State for supply on approval basis.
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CBEC GST Circular 9/9/2017 dt. 18/10/2017: CBEC specifies ‘Officers authorized for enrolling or rejecting application for Goods and Services Tax Practitioner (GSTP)’.
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| CBEC GST Circular 8/8/2017 dt. 04/10/2017: CBEC Master Circular for Clarifications/ Uniformity on Procedures for Furnishing of Bond/ Letter of Undertaking for Exports/ EOU Supplies. Read More… |
| CBEC GST Circular 7/7/2017 dt. 01/09/2017: 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 GST Circular 6/6/2017 dt. 27/08/2017: CBEC has clarified issues relating to Taxability of Lottery Tickets under GST, i.e. classification for lottery in respective notifications shall be ‘Any Chapter’ of the First Schedule to the Customs Tariff Act, 1975 and tax on lottery should be paid accordingly at prescribed rates, 12% or 28%, as the case may be. |
| CBEC GST Circular 5/5/2017 dt. 11/08/2017: CBEC Clarification on issues related to furnishing of Bond/ Letter of Undertaking (LUT) for Exports. Read More… |
| CBEC GST Circular 4/4/2017 dt. 07/07/2017: CBEC clarifies issues related to Bond/ Letter of Undertaking (LOU) for Exports without payment of IGST. Read More… |
| CBEC GST Circular 3/3/2017 dt. 05/07/2017: CBEC notifies Proper Officer under CGST (other than Registration/ Composition). |
| CBEC GST Circular 2/2/2017 dt. 04/07/2017: 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. Read More… |
| CBEC GST Circular 1/1/2017 dt. 26/06/2017: CBEC Notifies Proper Officer for Registration/ Composition under CGST Act/ Rules 2017. |