| List of CBIC/CBEC CGST Circulars 2018 (No./ Date/ Particulars) |
| CBIC GST Circular 71/45/2018 dt. 26/10/2018: CBIC has issued a circular for Clarifications on certain issues relating to casual taxable person under GST and recovery of excess Input Tax Credit (ITC) distributed by an Input Service Distributor (ISD). |
| CBIC GST Circular 70/44/2018 dt. 26/10/2018: CBIC has issued a circular to clarify certain issues relating to refund, like requirement of re-credit in the electronic credit ledger (using FORM GST RFD-01B) where a deficiency memo in FORM GST RFD-03 is issued to taxpayers, IGST refund claims by exporters who have received capital goods under EPCG, etc. |
| CBIC GST Circular 69/43/2018 dt. 26/10/2018: CBIC has issued a circular for clarification of various issues relating to procedure for processing of applications of taxpayers in Form GST REG-16 for cancellation of registration under Section 29 of CGST Act 2017 read with Rule 20 of CGST Rules 2017. Read More… |
CBIC GST Circular 68/42/2018 dt. 05/10/2018: CBIC has issued clarification circular regarding eligibility of UN/ specified international organizations, foreign diplomatic mission or consular posts, diplomatic agents and consular offices post therein for refund of GST Compensation Cess payable on intra/ inter-State supply of goods and/or services received by them.
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| CBIC GST Circular 67/41/2018 dt. 28/09/2018: Modification to the CBIC Guidelines for Deduction/Deposit of GST TDS by the DDO under Section 51 of the CGST Act, 2017, as clarified in GST Circular 65/39/2018 dt. 14/09/2018. |
| CBIC GST Circular 66/40/2018 dt. 26/09/2018: CBIC clarifies about applicability of GST on Residential programmes/ camps for advancement of religion, spirituality or yoga by religious and charitable trusts. |
| CBIC GST Circular 65/39/2018 dt. 14/09/2018: CBIC Guidelines for Deduction/Deposit of GST TDS by the DDO under Section 51 of the CGST Act, 2017, from the payments made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. |
| CBIC GST Circular 64/38/2018 dt. 14/09/2018: CBIC clarifies/ modifies Prescribed Procedure for ‘Interception of Conveyances’, ‘Inspection of Goods’ in Movement, Detention/ Confiscation/ Release of such Conveyances/ Goods, etc. Read More… |
| CBIC GST Circular 63/37/2018 dt. 14/09/2018: CBIC has clarified various Queries/ Issues on GST Refund Claims of UIN agencies, relating to compliance with letter of reciprocity, Refund Claim Checklist (certificate/ Undertaking/ Statement of Invoices), Prior Permission letter for purchase of vehicles, Non-availability of refunds to personnel and officials of UN and other International organizations, Waiver from recording UIN in the invoices during April, 2018 to March, 2019, Format of Monthly report, etc. |
CBIC GST Circular 61/35/2018 dt. 04/09/2018: CBIC has issued a Clarification on ‘E-way bill in case of storing of goods in godown of transporter’ by weavers & artisans in the textile sector.
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| CBIC GST Circular 60/34/2018 dt. 04/09/2018: CBIC clarifies various issues related with filing and processing of refund applications in the case of ‘Canteen Stores Department (CSD)’. Read More… |
CBIC GST Circular 59/33/2018 dt. 04/09/2018: CBIC has issued various Clarifications on ‘GST Refund related issues’, like Submission of invoices for processing of claims of refund, System validations in calculating refund amount, Re-credit of electronic credit ledger in case of rejection of refund claim, etc.
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CBIC GST Circular 58/32/2018 dt. 04/09/2018: CBIC has issued Clarification for Uniform Procedure relating to recovery of arrears under the existing law (Central Excise Duty/ Service Tax) and reversal of inadmissible Cenvat credit as Transitional Credit under GST regime, along with applicability of Interest, Penalty or Late Fee under Existing Law/ GST.
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CBIC GST Circular 57/31/2018 dt. 04/09/2018: CBIC has issued a Clarification on ‘Scope of Principal-agent relationship’ vis-a-vis ‘Schedule I of the CGST Act’, i.e. Agent is not covered under CGST ‘Schedule I’ where supply is made on behalf of Principal or title is transferred to the buyer using invoice raised by or on behalf of the Principal, etc.
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CBIC GST Circular 56/30/2018 dt. 24/08/2018: CBIC clarifies that ITC accumulated due to inverted duty structure shall lapse, however in the case of ‘zero’ rated supplies, accumulated ITC shall not lapse and is refundable. Read More…
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CBIC GST Circular 51/25/2018 dt. 31/07/2018: CBIC Clarification on GST Exemption for Ambulance Service provided by PSPs to Govt. under NHM. Read More…
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CBIC GST Circular 50/24/2018 dt. 31/07/2018: CBIC withdraws clarification Circulars 28/02/2018 dt. 08/01/2018 as amended vide Corrigendum dt. 18/01/2018 and Central Tax Order 2/2018 dt. 31/03/2018 that supply of food or drink, by an educational institution/ college (through hostel mess or canteen) to staff/ students, is taxable @ 5% under GST (without ITC).
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| CBIC GST Circular 49/23/2018 dt. 21/06/2018: Modifications in procedure for interception of conveyances for inspection of goods in movement and detention/ release/ confiscation of goods/ conveyances, as clarified in Circular 41/15/2018 GST dt. 13/04/2018. Read More… |
| CBIC GST Circular 48/22/2018 dt. 14/06/2018: CBIC clarifies miscellaneous issues related to SEZ and refund of unutilized ITC for job workers under GST. |
| CBIC GST Circular 47/21/2018 dt. 08/06/2018: CBIC clarifies certain Issues under GST. |
| CBIC GST Circular 44/18/2018 dt. 02/05/2018: CBEC (CBIC) has clarified that Transfer of Tenancy Rights to another tenant for consideration/ premium/ pagadi is taxable under GST, even if stamp duty is paid on such transaction. However, grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt. |
| CBIC GST Circular 43/17/2018 dt. 13/04/2018: CBIC has issued Clarifications on Certain Queries/ Issues relating to Procedure of Refunds to UIN agencies under GST, like manual furnishing of Statement of Invoices, waiver for Mention of UINs on Invoices upto March 2018, etc. |
CBIC GST Circular 42/16/2018 dt. 13/04/2018: CBIC has issued Clarifications for Uniform Procedure relating to recovery of arrears under the existing law (Central Excise Duty/ Service Tax) and reversal of inadmissible Cenvat credit as Input Tax Credit (ITC) under GST regime, along with applicability of Interest, Penalty or Late Fee under Existing Law/ GST.
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| CBIC GST Circular 41/15/2018 dt. 13/04/2018: CBIC prescribes Procedure for ‘Interception of Conveyances’ and ‘Inspection of Goods’ in Movement. Also prescribes process for Detention, Confiscation and Release of Conveyances/ Goods, along with requisite formats of FORMS GST MOV-01 to GST MOV-11. Read More… |
CBIC GST Circular 40/14/2018 dt. 06/04/2018: Clarifications on Furnishing of Bond/ LUT for Exports. Read More…
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| CBIC GST Circular 39/13/2018 dt. 03/04/2018: CBIC is Setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal, including for Resolution of stuck ‘TRAN-1 and filing of GSTR-3B’. |
| CBEC GST Circular 38/12/2018 dt. 26/03/2018: CBEC has clarified various issues relating to Job Work under GST, like Scope of job work, Requirement of registration, Supply of goods by principal from the job worker’s place, Movement of goods, Liability to issue invoice, determination of place of supply/ payment of GST, Availability of input tax credit to the principal/ job worker, etc. |
CBEC GST Circular 37/11/2018 dt. 15/03/2018: Clarifications on IGST Refund issues relating to Exports. Read More…
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| CBEC GST Circular 36/10/2018 dt. 13/03/2018: CBEC has issued clarifications on the issues relating to procedure for claiming refund of GST paid on inward supply of goods and/ or services, by the entities/ agencies having Unique Identification Number (UIN). |
| CBEC GST Circular 35/09/2018 dt. 05/03/2018: CBEC has clarified that the charge of GST on Services provided by the Joint Venture members to JV itself or vice-versa or to other JV Members essentially remains the same, as it was under the Service Tax law, and has reiterated that the question whether cash calls are taxable or not will entirely depend on the terms of respective JV agreement, i.e. facts and circumstances of each case. |
| CBEC GST Circular 34/08/2018 dt. 01/03/2018: CBEC has issued a Clarification Circular regarding GST on Certain Services as decided by the GST Council, including on issues like bus body building, retreading of tyres, government guarantee commission, DISCOMS recovery charges, trading in PSLCs, etc. |
| CBEC GST Circular 33/07/2018 dt. 23/02/2018: CBEC has issued Directions for Taxpayers on “Non-Transition/ Non-Utilisation of Disputed Cenvat Credit Carried Forward or Blocked Cenvat Credit”, including asking for submission of an Undertaking where such amount exceeds Rs. 10 Lakh to ensure that the same shall not be availed. |
CBEC GST Circular 32/06/2018 dt. 12/02/2018: CBEC has issued a Clarifications Circular regarding GST on Certain Services as decided in 25th Meeting of the GST Council, including on issues like hostel accommodation provided by charitable trusts, fee paid to consumer disputes redressal commission, rides on elephant/ camel/ rickshaw/ bot, consultancy fee paid by hospitals to senior doctors, retention deposit/ food provision at hospitals, etc.
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CBEC GST Circular 30/04/2018 dt. 25/01/2018: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
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CBEC GST Circular 29/03/2018 dt. 25/01/2018: Clarification regarding 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.
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| CBEC GST Circular 28/02/2018 dt. 08/01/2018: CBEC clarifies that supply of food or drink, by an educational institution/ college (through hostel mess or canteen) to staff/ students, is taxable @ 5%. Corrigendum dt. 18/01/2018 |
CBEC GST Circular 27/01/2018 dt. 04/01/2018: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
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