Index
GST Circulars and Orders Summary
Updated on: Feb 13th, 2023
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28 min read
GST circulars are issued by the department to provide a large number of people any clarifications needed or communicate decisions taken. Whereas, orders are issued for an immediate effect of compliance regarding any matter that needs attention.
Now, you can stay updated and read on here about the most recent circulars and orders of all years since the inception of GST.
Central Tax Circulars
| Circular Number | Date | Subject | Description |
|---|---|---|---|
| 190/2023 | 13/01/2023 | Clarification regarding GST rates and classification of certain services | This circular clarifies the applicability of GST on accommodation services supplied by an Air Force Mess to its personnel and on incentives paid by the Ministry of Electronics and Informaiton Technology to acquiring banks under an incentive scheme for the promotion of RuPay debit cards and low-value BHIM-UPI transactions. |
| 189/2023 | 13/01/2023 | Clarification regarding GST rates and classification of certain goods. | This Circular clarifies the GST rates and classification of certain goods based on the recommendations of the 48th GST Council meeting, such as rab, chilka, churi, carbonated beverages, etc. |
| 188/2022 | 27/12/2022 | Prescribing the manner of filing an application for refund by unregistered persons | The Circular lays down the rules for unregistered persons to file a refund application under GST, in the case of cancellation of construction contracts or long-term insurance policies. |
| 187/2022 | 27/12/2022 | Clarification regarding the treatment of statutory dues under GST by taxpayers for whom the proceedings have been finalised under the Insolvency and Bankruptcy Code, 2016 | The Circular clarifies doubts regarding the implementation of the order of the adjudicating authority under the Insolvency and Bankruptcy Code, 2016 with respect to demand for recovery against such corporate debtors under the CGST Act. |
| 186/2022 | 27/12/2022 | Clarification on various issue pertaining to GST | The Circular clarifies matters regarding the taxability of 'No Claim Bonus' offered by insurance companies, and the applicability of e-invoicing with regard to an entity. |
| 185/2022 | 27/12/2022 | Clarification with regard to the applicability of the provisions of Section 75(2) of the Central Goods and Services Tax Act, 2017 and its effect on limitation | The Circular clarifies doubts that were raised regarding the time limit within which the proper officer is required to re-determine the amount of tax payable as per a notice issued under Section 73(1) of the CGST Act. This is specially with regard to cases where the time limit for issuance of the order as per Section 73(1) is over. The Circular also clarifies doubts expressed regarding the method of calculation of such amount payable. |
| 184/2022 | 27/12/2022 | Clarification on the entitlement of input tax credit where the place of supply is determined as per the proviso to Section 12(8) of the Integrated Goods and Services Tax Act, 2017 | The Circular provides clarification on the place of supply of services for transport of goods, including by mail or courier, to a place outside India, and where both the supplier and recipient are located in India. |
| 183/2022 | 27/12/2022 | Clarification to deal with differences in Input Tax Credit (ITC) availed in Form GSTR-3B compared to Form GSTR-2A for FY 2017-18 and 2018-19 | The Circular provides clarification where ITC is claimed in the GSTR-3B without the same appearing in the GSTR-2A for FY 2017-18 and 2018-19, due to- -The vendor not filing GSTR-1 but only filing GSTR-3B. -The vendor filing GSTR-1 and GSTR-3B but not showing a particular invoice in the GSTR-1. -The vendor wrongly recording a B2B invoice as a B2C invoice in the GSTR-1. -The vendor filing GSTR-1 and mentioning the wrong GSTIN |
| 182/2022 | 10/11/2022 | Guidelines for verifying the Transitional Credit under GST filed or revised from 1st Oct 2022 up to 30th Nov 2022 | Following are some of the highlights from the Circular- (1) Verification will be carried out in 90 days, i.e., from 1st December 2022 to 28th February 2023 of filing the TRAN form. (2) Such verification starts earlier of two dates- the date the filed or revised TRAN forms are available on the back office system or the date of receipt of a self-certified downloaded copy. (3) The applicant should also submit a self-certified downloaded copy of submitted or revised TRAN-1 or TRAN-2 along with the declaration in Annexure-A to the jurisdictional tax officer (Central or State). (4) Such jurisdictional officer can always refer to state officer if there are both CGST and SGST components in TRAN form. (5) The officer may reject the TRAN application if no changes are found compared to earlier filed TRAN, if any. (6) Annexure-I of the guidelines is applicable to CGST Tran credit. (7) The jurisdictional officer who finishes verification must report it in the format in Annexure II of the guidelines. (8) Complete verification checklist, Annexure-I and II are provided in this Circular. |
| 181/2022 | 10/11/2022 | Clarification on refund related notifications' applicability-whether retrospective or prospective | The following are clarified on refund related to inverted tax structure- (1) New Formula under Rule 89(5) for calculation of refund amount of unutilised ITC in case of inverted tax structure is applicable prospectively on or after 5th July 2022. (2) Refund restrictions for items under chapter 15 and 27 shall apply prospectively on or after 18th July 2022. |
| 180/2022 | 09/09/2022 | Guidelines to file/revise TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd | The Circular has provided guidelines for migrated taxpayers to report their pre-GST ITC if they previously missed it, between 1st Oct 2022 to 30th Nov 2022. |
| 179/2022 | 03/08/2022 | Clarifying GST rates & classification (goods) based on the GST Council's recommendations in its 47th meeting. | The Circular clarified the following aspects- -Classify electrically operated vehicles and charge 5% GST under HSN 8703 even if battery is not fitted to the vehicle upon sale. -HSN code 2515 – Caussine and other calcareous monumental or building stones; alabaster (except for marble and travertine), excluding ready-to-use, mirror-polished stone attracts a 5% concessional GST rate. It includes Napa stones that are brittle and hence, cannot rigorously be mirror polished, to be referred to as minor polished stones. -Fresh mangoes fall under HSN code 0804 and are exempt, whereas sliced and dried mangoes attract a 5% GST. Other forms of dried mango and mango pulp attract 12% GST. -Treated sewage water is not considered as purified. Entry HSN 2201 was recently amended and has exempted the treated sewage water. -Nicotine Polacrilex gum used orally and meant to discontinue the use of tobacco comes under tariff item 2404 91 00 with 18% GST. -The condition of 90% or more fly ash content applies to only fly ash aggregates and not to bricks and blocks. It has been removed from 18th July 2022. -GST rate was clarified on various by-products of pulses and dal such as chilka, khanda, and churi under HSN code 2302. Aquatic and poultry feed, including the husk, hay, wheat bran, and others excluding rice bran, are exempted. Whereas bran and residues from sifting or milling of cereals, including rice bran, attract 5% GST. The department may regularise any interpretation otherwise than this in the previous tax periods on a case-to-case basis. However, henceforth, cattle feed ingredient attracts 5% GST under HSN code 2302. |
| 178/2022 | 03/08/2022 | GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law | There is a need for independent agreements between the parties with both obligation and consideration. It covers the following listed scenarios- -Payment of liquidated damages -Payment of bond or notice amount by employees -A fine collection for cheque dishonor -Penalty collection for law contravention -Compensation paid for canceling coal blocks -Late payment charges for delay in bill payment -Toll charges collection -Fixed and variable electricity charges collection by power generating companies from the State Electricity Board (SEB) or DISCOMS or, in turn, from the consumers. -Rail or airway ticket or hotel booking cancellation charges from the passenger or tourists. |
| 177/2022 | 03/08/2022 | Clarifications regarding applicable GST rates & exemptions on certain services | The Circular clarifies the following aspects- -From 6th October 2021, the ice cream parlors must be paying GST on its sale at 18% with the provision of Input Tax Credit (ITC) claims. So, in the past, if ice cream parlors settled GST AT 5% without ITC, it would be considered legally valid to avoid any litigation. -The amount or fee charged from future students seeking entrance or admission or for eligibility or migration certificate to ex-students stands exempted. -No more exemption available for storing or warehousing ginned or baled cotton. -An exemption is given to transit services of cargo to and from Nepal and Bhutan, including any empty containers. -No exemption from GST for any sanitation and conservancy services to the Indian Army or other government departments or ministries if they do not adhere to general public functions listed in the 11th and 12th Schedule. -The sale of space in souvenir book for advertisement attract a 5% GST. -Any mineral transportation from a mining pit to railway siding or a beneficiation plant by vehicles with a driver's help in a specific period falls under HSN code 9966 and attracts 12% GST (recently reduced if the fuel cost is included in consideration) or 18% GST (rest of the cases) without exemption. -An exemption is given to location charges or Preferential Location Charges (PLC) received over and above the lease premium for long-term lease of land. It forms part of the upfront amount charged for a long-term lease of land. -Services by the guest anchors attract 18% GST if they are subject to GST registration upon turnover exceeding the threshold limit. -Additional toll fee from vehicles not having Fastags is toll payment for giving access to bridges or roads and hence, exempted from GST. -Health care services include Assisted Reproductive Technology (ART)/In vitro fertilisation (IVF) do not attract GST. -Service supplied for land development, such as leveling or laying drainage lines, attract GST. -If companies hire any passenger vehicle for a fixed duration at their disposal, it falls under the HSN code 9966 and pay GST on a reverse charge basis. But if the companies use the passenger transport service for particular journeys or voyages but do not rent the vehicle for a fixed duration, it would fall under HSN code 9964 not attracting GST under the reverse charge mechanism. The same treatment applies to transporting employees to and from work in non-AC vehicles. -Contract for construction, installation, and commissioning of a dairy plant is the sale of works contract and attract 18% GST from 18th July 2022. -No GST on tickets purchased for public transportation from one place to another whether or not the ferry is publicly or privately owned or operated, excluding cases where it promotes tourism. |
| 176/2022 | 06/07/2022 | Withdrawal of CGST Circular 106/25/2019 issued on 29th June 2019. | The Circular withdraws previously issued Circular that clarified refund of taxes paid on sale of goods by retail outlets established at departure area of the international airport. |
| 175/2022 | 06/07/2022 | Procedure to file refund application to claim unutilised ITC for export of electricity. | 'Any other' category must be selected in RFD-01 while filing an online application for refund. Further, taxpayer must submit copy of statement of scheduled energy for electricity exported by the Generation Plants. The relevant date to compute period eligible for refund shall be the last date of the month, in which the electricity has been exported as per monthly Regional Energy Account (REA) issued by the Regional Power Committee Secretariat under regulation 2(1)(nnn) of the CERC (Indian Electricity Grid Code) Regulations, 2010 |
| 174/2022 | 06/07/2022 | Procedure to get re-credit of ITC refunded back into the electronic credit ledger using GST PMT-03A. | The Circular details out the procedure for re-credit and the form to be used. Further, it lists down the refund categories using the form PMT-03A. |
| 173/2022 | 06/07/2022 | Issue of refund claims under the inverted duty structure where the seller sells goods under a few concessional notifications. | Where input and output supplies are the same, then no accumulated ITC refund is allowed. Further clarifications on some matters are provided in this Circular. |
| 172/2022 | 06/07/2022 | Various issues regarding GST treatment | Following are the main areas that were clarified- 1. Refund claimed by the recipients of deemed export supplies 2. Ineligible ITC in Section 17(5) of the CGST Act 3. Perquisites provided by employer to the employees under employment agreement 4. ITC utilisation from the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. |
| 171/2022 | 06/07/2022 | Issues regarding applicability of demand and penalty provisions under the CGST Act for transactions with fake invoices. | Three scenarios have been outlined and treatment under the GST law have been explained in this Circular |
| 170/2022 | 06/07/2022 | Compulsory reporting of correct information of interstate supplies and ineligible/ blocked ITC and reversal thereof in GSTR-3B and GSTR-1 | Details about how certain tables of GSTR-3B must be reported despite auto-population of details from GSTR-1/2B is laid down in this Circular, especially for B2C supplies and interstate supplies |
| 169/2022 | 12/03/2022 | Amendment to Circular No. 31/05/2018-GST issued on 9th February 2018 regarding 'Proper officer under sections 73 and 74 of the CGST Act and IGST Act | Addt Commissioner/Jt Commissioner have been given All-India jurisdiction in certain matters for issue of show cause notice. |
| 168/2021 | 30/12/2021 | Refund filing mechanism by the taxpayers of the U.T. of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. | The following are the clarifications given- 1. Apply for refund using the new GSTIN. 2. No debit from electronic credit ledger needed 3. Tax officer calculates the ideal refund claim admissible 4. For refunds other than ITC, the taxpayer must select as 'Any other' with reasons along with supporting documents. 5. Old GSTIN prior to merger must not be used for any refund claims or re-credit. |
| 167/2021 | 17/12/2021 | Clarification given for charging GST on service by restaurants through e-commerce operators | Following are the clarifications: 1. e-commerce operators falling under Section 9(5) will neither collect TCS under Section 52 nor file GSTR-8. But others should continue to collect TCS and file GSTR-8. 2. No separate GST registration required for already registered e-commerce operators for supply of restaurant services under Section 9(5). 3. e-commerce operators will be liable under Section 9(5) whether or not unregistered businesses are selling services through them. 4. Aggregate turnover for e-commerce operators will be as per Section 2(6) and include sale value of restaurant service made through them. 5. The restaurant services supplied through e-commerce operator will not be considered as inward supplies subject to RCM. 6. For the restaurant service, e-commerce operator shall pay the whole GST liability in cash. No ITC can be used for this purpose. However, an e-commerce operator need not reverse the ITC on account of restaurant services liable for GST under Section 9(5). 7. For supplies on own account, other than restaurant services made by e-commerce operator, tax will continue to be charged at normal rates notified along with TCS. 8. Separate bills must be raised by e-commerce operator for restaurant services and other than restaurant services. e-commerce operator will issue invoices for restaurant service supplied through it. 9. For the purpose of reporting, the e-commerce operator shall report such supplies in Table 7A(1) or Table 4A of GSTR-1 as well as GSTR-3B. Whereas, the restaurant providing service via an e-commerce operator shall report these supplies in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B. |
| 166/2021 | 17/11/2021 | Circular on clarification related to refund related issues | Following are the clarifications: 1. Time limit of 2 years applicable to most types of refund applications, does not apply to case where taxpayers are claiming refund of excess balance in the electronic cash ledger. 2. For same type of refund given above, the certificate of not passing tax incidence and declaration of not causing unjust enrichment are not required. 3. Taxpayers can claim refund of TDS/TCS credited or deposited into their electronic cash ledger which remains unutilised. 4. In case of claiming refunds for deemed exports by recipients, relevant date is date of filing returns by supplier, related to such supplies. |
| 165/2021 | 17/11/2021 | Clarification regarding the applicability of Dynamic Quick Response (QR) Code on the B2C invoices. | For a recipient outside India, if the payment is received in RBI approved modes, other than foreign exchange, then relaxation from generating B2C dynamic QR code is available. These include convertible foreign exchange or in Indian rupees. |
| 164/2021 | 06/10/2021 | Clarification regarding GST rates & classification of services | GST rate and applicability of provisions are clarified on the following items of services: 1. Cloud kitchens 2. Ice cream sold in parlours 3. Private coaching under the "Scholarships for students with Disabilities" scheme 4. NSIL's satellite launch services 5. Toll plaza's overloading charges 6. Treatment followed by the State Transport Undertakings and Local Authorities when they take vehicles on rent 7. Grant of mineral exploration and mining rights 8. Admission into amusement parks 9. Contractual manufacturing services related to alcoholic liquor for human consumption |
| 163/2021 | 06/10/2021 | Clarification regarding GST rates & classification of goods | GST rate and applicability of provisions are clarified on the following items: 1. Fresh fruits versus dry fruits 2. GST rate on tamarind seeds 3. Coconut versus copra 4. Pure henna powder and leaves 5. Supari and coated illaichi 6. Brewers' Spent Grain (BSG) and Dried Distillers’ Grains with Soluble (DDGS) 7. Certain pharmaceutical products 8. Laboratory reagents 9. Issue of original/ import Essentiality certificate 10. Sale of external battery with UPS system 11. Specified Renewable Energy Projects 12. Corrugated or non-corrugated fiber drums |
| 162/2021 | 25/09/2021 | Clarification on refund of tax specified in Section 77(1) of the CGST Act and Section 19(1) of the IGST Act. | Following has been clarified: 1. The phrase ‘subsequently held’ used in Section 77 is clarified. The refund benefit is also available if the same is discovered subsequently by the taxpayers themselves, not only the tax authorities. 2. No refund allowed if credit note is used to adjust wrongful tax payment. 3. Relevant date is clarified with illustrations for fixing the time limit for the refund application which is two years from issue of CGST Notification 35/2021 on 24th September 2021, if paid before this date or is two years from date of paying tax under the correct tax head, if paid after that date. |
| 161/2021 | 20/09/2021 | Clarification on export of services- Section 2(6)(v) condition of the IGST Act 2017 | 1. Company incorporated in India and the one incorporated outside India, i.e., foreign company are distinct persons. 2. Services supplied by foreign companies in India to their establishments outside India is not barred by Sec 2(6)(v) condition as not be treated as it is not a supply between merely establishments of distinct persons. These will be classified as export of services. |
| 160/2021 | 20/09/2021 | Clarification on GST related issues | Following are the clarifications issued: 1. Date of issuance of debit note and not the underlying invoice is important for reckoning timelimit for reporting for a relevant financial year under section 16(4) of the CGST Act. 2. For ITC on debit notes after 1st January 2021, amended rules apply. 3. No need to use the physical copy of tax invoice in cases where invoice has been generated by the supplier under rule 48(4) of the CGST Rules with QR code. 4. Goods covered by the export duty, other than nil rate, are only covered by the restriction imposed u/s 54(3) from availing refund of unutilised ITC due to export. |
| 159/2021 | 20/09/2021 | Clarification on the scope of “Intermediary” under GST | The Circular clarifies the following: 1. Definition of intermediary. 2. Exclusion of supplier of goods, services or securities on own account. 3. Sub-contracting is not an intermediary service. 4. Section 13 of the IGST Act (Export) gets attracted if either the intermediary or his recipient is located outside India. |
| 158/2021 | 06/09/2021 | Clarification on the extension of time limit to apply for revocation of cancellation of GST registration regarding the CGST Notification No. 34/2021 dated 29th August 2021 | The detailed clarification gives various scenarios on revocation application status. For details, read our article here. |
| 157/2021 | 20/07/2021 | Clarification on the extension of limitation under the GST Law as per the Hon’ble Supreme Court’s Order dated 27th April 2021 | The CBIC has given a few clarifications for limitation period in different types of cases. |
| 156/2021 | 21/06/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.. | This circular clarifies the applicability of dynamic QR code provisions on B2C invoices, in order to ensure uniformity in the implementation of the provisions of the law. |
| 155/2021 | 17/06/2021 | Clarification regarding GST rate on laterals/parts of sprinklers or drip irrigation system. | This circular clarifies that laterals/parts to be used solely or principally with sprinklers or a drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately. However, any part of general use, which gets classified in a heading other than 8424, in terms of Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading. |
| 154/2021 | 17/06/2021 | GST on service supplied by a state govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. | On the recommendation of the GST Council, it has been clarified that the guaranteeing of loans by the central or state government for their undertaking or PSU is specifically exempt under the said entry No. 34A. |
| 153/2021 | 17/06/2021 | GST on milling of wheat into flour or paddy into rice for distribution by state governments under PDS. | The circular clarifies that In case the supply of services by way of milling of wheat into flour or of paddy into rice is not eligible for exemption under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) for the reason that the value of goods supplied in such a composite supply exceeds 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service (Entry No. 26 of Notification No. 11/2017- Central Tax (Rate). A combined reading of the definition of job work makes it clear that a person registered only for the purpose of deduction of tax under Section 51 of the CGST Act is also a registered person for the purposes of the said entry No. 26, and thus the said supply to such person is also entitled for a 5% rate. |
| 152/2021 | 17/06/2021 | Clarification regarding rate of tax applicable on construction services provided to a government entity, in relation to construction such as of a ropeway on turnkey basis. | The circular clarifies that works contract service provided by way of construction such as of a ropeway shall fall under entry at Sl. No. 3(xii) of Notification 11/2017-Central Tax (Rate) and will attract GST at the rate of 18%. |
| 151/2021 | 17/06/2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination). | This circular clarifies the applicability of GST on the supply of various services by the Central and State Boards. The GST Council has recommended, to clarify the following: (i) GST is exempt on services provided by Central or State Boards (including boards such as NBE) by way of conducting examinations, including conduct of entrance examinations, under S. No. 66 (aa) of Notification No. 12/2017-CT(R)]. (ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards, under S. No. 66 (b) (iv) of Notification No. 12/2017- CT(R)]. (iii) GST at the rate of 18% applies to other services provided by such Boards. |
| 150/2021 | 17/06/2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | On the recommendation of the GST Council in its 43rd meeting, it was clarified that Entry 23A of Notification No. 12/2017-Central Tax (Rate) does not exempt GST on the annuity (deferred payments) paid for the construction of roads. |
| 149/2021 | 17/06/2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | As per recommendations of the GST Council in its 43rd meeting, it was clarified that the services provided to an educational institution by way of serving of food ( catering including mid- day meals) is exempt from the levy of GST, irrespective of its mode of funding, under entry 66 (b)(ii)] of Notification 12/2017-Central Tax (Rate). Educational institutions include aganwadis. |
| 148/2021 | 18/05/2021 | Seeks to prescribe the SOP for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. | This notification prescribes the Standard Operating Procedure (SOP) with regard to the implementation of the provision of extension of the time limit to apply for the revocation of cancellation of registration under Section 30 of the CGST Act, 2017 and Rule 23 of the CGST Rules, 2017. The circular shall cease to have effect once the independent functionality for extension of time limit for applying in Form GST REG-21 is developed on the GSTN portal. |
| 147/2021 | 12/03/2021 | Seeks to clarify certain refund related issues | Clarification has been issued with respect to the following: Refund claim by the recipient of the deemed export supply: The para 41 of earlier Circular No. 125/2019 dated 18th Nov 2019 has been modified. It now removes the restriction on the recipient to avail ITC on invoices under deemed export supplies for which refund has been claimed by such recipient. However, whenever the recipient files a refund application, the portal requires a debit of the same amount from the electronic credit ledger of the claimant. Refund claims where zero-rated supplies has been wrongly declared in Table 3.1(a): There is an extension provided till 31st March 2021 for filing the refund application in form RFD-01 on a condition that the maximum amount of IGST refund is up to the total of IGST in tables 3.1(a), 3.1(b) and 3.1(c) of GSTR-3B for the same tax period. Manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017: The value of export/ zero-rated supply of goods included while calculating “adjusted total turnover” will be the same as per the amended definition of “Turnover of zero-rated supply of goods”. |
| 146/2021 | 23/02/2021 | Clarification on Dynamic Quick Response (QR) Code for B2C invoices and compliance of CGST notification 14/2020 | The circular clarifies various aspects of the applicability and implementation of dynamic QR code on all the B2C invoices for certain taxpayers. The complete circular is decoded here. |
| 145/2021 | 11/02/2021 | Standard Operating Procedure (SOP) for implementing rule on the suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 | Till the CGST Rule 21A(2A) can be implemented on the GST portal, a temporary setup has been arranged for the tax authorities and taxpayers to comply with the Rule. The summary of the Circular is as follows: 1. A notice in form REG-17 shall take the place of form REG-31, till such time the rule gets implemented on the GST portal 2. The taxpayer receiving the notice must reply within 30 days in form REG-18 3. Forms REG-20 or REG-19 may be used respectively for either dropping the proceedings or cancellation of registration. |
| 144/2020 | 15-12-2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. | The department has decided to give a waiver from recording of UIN on the invoices issued by retailers/suppliers, pertaining to refund claims from April 2020 to March 2021. This is subject to the condition that the copies of such invoices are attested by the authorized representative of the UIN entity and the same is submitted to the jurisdictional officer. |
| 143/2020 | 10-11-2020 | Provisions relating to Quarterly Return Monthly Payment Scheme. | This circular lays down the provisions of the newly introduced Quarterly Return Filing along with Monthly payment of Taxes (QRMP) scheme for small taxpayers under GST. The circular covers eligibilty to opt in to the scheme, furnishing of outward supplies under section 37 of the CGST Act, monthly payments of taxes, applicabiliuty of interest and applicability of late fees. |
| 142/2020 | 09-10-2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020. | This circular prescribes the process for claiming ITC as per the condition made under sub-rule (4) of rule 36 of the CGST Rules (relating to provisional ITC), for the tax periods of February, March, April, May, June, July and August 2020. It specifies that in the FORM GSTR-3B for the tax period of September 2020, ITC can be adjusted cumulatively for the afore-mentioned months. |
| 141/2020 | 24-06-2020 | Circular further clarifying the COVID-19 induced relief measures newly notified in June 2020 | The clarifications given are as follows: |
| Interest calculation for taxpayers with an aggregate turnover above Rs 5 crore | |||
| Interest calculation for taxpayers with an aggregate turnover equal to or below Rs 5 crore | |||
| Late fee computation | |||
| 140/2020 | 10-06-2020 | Circular clarifying the levy of GST on Directors Remuneration | It must be analysed if the director is an employee of the company or not. If such director is employee of the company, GST will not apply as per schedule III of the CGST Act. In other cases, GST will be charged and the company must be depositing it with the government. Further, various parameters have been given to decide whether a director is the employee of the company. One of them is the section under which TDS is levied under the Income Tax Act. If it is section 194J, then GST will apply on such remuneration to director. If it is section 192, then GST will not apply as director is considered as the employee. Another check can be whether the activities performed by the director is classified as contract of service or contract for service. In case of the latter, GST will apply. |
| 139/2020 | 10-06-2020 | Circular further clarifying refund related issue- Claiming refund of accumulated ITC not reflecting in GSTR-2A | Exceptions have been listed out allowing the refund of accumualted ITC even if the invoices thereof are not getting reflected on GSTR-2A. |
| Imports | |||
| ISD invoices | |||
| Inward supplies subject to reverse charge | |||
| Refund is not allowed in the rest of the cases if they are not appearing in GSTR-2A. | |||
| 138/2020 | 06-05-2020 | Circular further clarifying issues in respect of challenges faced by registered persons in implementation of notifications issued on 3rd April 2020 | A three-point clarification is issued for compliance during the COVID-19 led lockdown. These are with respect to the following: |
| GST registration requirements for an Interim Resolution Professional towards a entity under Insolvency and Bankruptcy Code | |||
| Extension of ITC-04 for Jan-March 2020 quarter till 30th June 2020 | |||
| Time limit for exporting by merchant exporters extended up to 30th June 2020 or expiry of 90-day period, whichever later, for the suppliers to charge concessional GST rate of 0.1% to such merchant exporters. | |||
| 137/2020 | 14-04-2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued | A six-point clarification is issued for specific business transactions and tax compliance during the COVID-19 led lockdown. These are as follows: |
| Where invoice is issued towards advance received for a future service but later cancelled | |||
| Where receipt voucher is issued towards advance received for a future service but later cancelled | |||
| LUT reference number to be used while submitting the export documents | |||
| Goods returned later towards invoice issued | |||
| Extension of timeline for depositing TDS under GST | |||
| Time limit for application of GST refund extended | |||
| 136/2020 | 03-04-2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19). | Eleven FAQs have been answered in the circular regarding the applicability of the CGST notifications dated 3rd April 2020 around the due date extensions on account of COVID-19 pandemic, cumulative adjustment of provisional ITC, interest on delayed GST payments, etc. |
| 135/2020 | 31-03-2020 | Circular on Clarification on refund related issues. | Certain clarifications have been provided for GST refund, on the following issues: |
| Bunching of refund claims across Financial Years | |||
| Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate | |||
| Change in manner of refund of tax paid on supplies other than zero rated supplies | |||
| Guidelines for refunds of Input Tax Credit under Section 54(3) | |||
| New Requirement to mention HSN/SAC in Annexure B | |||
| Read our article that explains this circular on GST Refund clarifications for more details. | |||
| 134/2020 | 23-03-2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. | An insolvency resolution professional (IRP/RP) runs the business of company during the Corporate Insolvency Resolution Process (CIRP). Certain clarifications were given regarding the GST compliances. Our article will explain more about the clarification for companies undergoing the CIRP. |
| 133/2020 | 23-03-2020 | Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganisation under section 18(3) of CGST Act read with rule 41(1) of CGST Rules. | The clarification covers apportionment and transfer of ITC in the event of merger, demerger, amalgamation or change in the constitution/ownership of business, as follows: |
| The said registered person shall be allowed to transfer the input tax credit which remains unutilized in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in ITC-02 on the GST portal with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee. In case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme. | |||
| For the purpose of apportionment of ITC pursuant to a demerger under subrule (1) of rule 41 of the CGST Rules, the value of assets of the new units is to be taken at the State level (at the level of distinct person) and not at the all-India level. | |||
| The transferor is required to file FORM GST ITC-02 only in those States where both transferor and transferee are registered. | |||
| The formula for apportionment of ITC, as prescribed under proviso to sub-rule (1) of rule 41 of the CGST Rules, shall be applicable for all forms of business re-organization that results in partial transfer of business assets along with liabilities. | |||
| the ratio of value of assets shall be applied to the total amount of unutilized input tax credit (ITC) of the transferor i.e. sum of CGST, SGST/UTGST and IGST credit. The said formula need not be applied separately in respect of each heads of ITC (CGST/SGST/IGST). | |||
| 132/2020 | 18-03-2020 | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. | The appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their Order-in-Appeal, such appeals cannot be disposed. The following are the clarifications issued: |
| If the order has been passed by Deputy or Assistant Commissioner or Superintendent, appeal has to be made to the appellate authority appointed who would not be an officer below the rank of Joint Commissioner. Further, if the order has been passed by Additional or Joint Commissioner, appeal has to be made to the Commissioner (Appeal) appointed for the same. | |||
| The appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later. | |||
| Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. | |||
| Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal. | |||
| 131/2020 | 23-01-2020 | Standard Operating Procedure (SOP) to be followed by exporters -reg. | The following have been specified in the SOP: |
| Risk parameters-based checks driven by rigorous data analytics and artificial intelligence tools through which certain exporters are taken up for further verification. | |||
| The export consignments/shipments of concerned exporters will undergo a 100 % examination at the customs port. | |||
| To fasten the process of verification, the exporters must fill in information in Annexure A and submit the same to their jurisdictional CGST authorities for their verification. | |||
| CGST officer must complete the verification in a period of 14 days. | |||
| The exporter may also escalate the matter to the Jurisdictional Principal Chief Commissioner/Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned. | |||
| The Jurisdictional Principal Chief Commissioner/Chief Commissioner of Central Tax should take appropriate action to get the verification completed within next 7 working days. | |||
| 130/2019 | 31-12-2019 | Reverse Charge Mechanism on renting of motor vehicles notified. | RCM now applies to the corporate recipient for a motor car renting service provided by a non-corporate person, where the GST charged is at 5% with input tax credit only of input service in the same line of business. |
| 129/2019 | 24-12-2019 | Standard Operating Procedure to be followed in case of non-filers of returns. | The following have been specified in the circular: |
| A system-generated reminder message is sent three days before the due date of GST returns. | |||
| All the non-filers of the GST returns will get a system-generated message a day after the due date. | |||
| GSTR-3A GST notice is issued five days after the due date, if the GST returns is still not filed. | |||
| Fifteen days later, the tax officer issues an assessment order demanding the tax liability to be paid, if the GST return is not filed. | |||
| Thirty days from the issuance of the order, if the taxpayer does not furnish GST return, recovery proceedings shall be initiated. If the taxpayer responds by filing a valid GST return, the assessment order is deemed to have been withdrawn. | |||
| 128/2019 | 23-12-2019 | Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to taxpayers and other concerned persons. | The following decisions were taken with respect to the use of DIN: |
| With effect from 24th December 2019 onwards, all email communications sent by the CBIC office to the taxpayers or other concerned persons will bear DIN of the proper officer. | |||
| DIN can be generated on the cbicddm.gov.in by the respective officers for every document issued to the taxpayer. | |||
| A committee has been constituted to standardise the formats of all the documents to bear the DIN that is pre-populated and shall be in use from 1st January 2020. | |||
| 127/2019 | 04-12-2019 | Seeks to withdraw the Circular No. 107/26/2019 dated 18.07.2019 from the beginning. | Earlier, certain clarifications were given for issues related to supply of Information Technology enabled Services (ITeS services) under GST. The same has been withdrawn and will no longer be valid. |
| 126/2019 | 22-11-2019 | Clarification on scope of Job work under GST | A clear demarcation between scope of the entries at item (id) and item (iv) under heading 9988 of Notification No. 11/2017 of the Central Tax Rate. The item (id) refers to services carried out on goods belonging to registered persons under GST. Whereas the item (iv) refers to the services carried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act. |
| 125/2019 | 18-11-2019 | Clarification about fully electronic refund process through FORM GST RFD-01 and single disbursement | The entire process of refund claim has been shifted to online mode with RFD-01. The circular gives a detailed picture of the entire flow. |
| 124/2019 | 18-11-2019 | Clarification on optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019 | Despite the option available not to file GSTR-9A(Composition dealers) and GSTR-9(Annual aggregate turnover below Rs 2 crore) for FY 2017-18 and FY 2018-19, it has been clarified that such taxpayers who wish to file can do so only before the designated due dates. The GST portal shall not allow the filing thereafter. |
| 123/2019 | 11-11-2019 | Clarification on restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of the CGST Rules, 2017. | The conditions and eligibility for the ITC that may be availed by the recipient as per the new sub-rule (4) to rule 36 of the CGST Rules, 2017 have been clarified. |
| 122/2019 | 05-11-2019 | Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons. | The CBIC has implemented a system for the electronic generation of a Document Identification Number (DIN) to be mandatorily quoted on communication sent out to taxpayers and other persons, such as search authorizations, summons, arrest memos, inspection notices and letters issued in the course of any enquiry. |
| 121/2019 | 11-10-2019 | Clarification related to supply of grant of alcoholic liquor license. | The GST Council in its 37th meeting has recommended that the decision of the 26th GST Council meeting be implemented, by notifying services by way of grant of alcoholic liquor licence against consideration, by the State Government, as neither a supply of goods nor a supply of service, and GST would not be leviable. |
| 120/2019 | 11-10-2019 | Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). | The CBIC has clarified the effective date of the explanation that was inserted in notification no.11/2017 CTR dated 28.06.2017. |
| 119/2019 | 11-10-2019 | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. | The CBIC has released a clarification on whether the supply of securities under the Securities Lending Scheme, 1997, by the lender is taxable under GST. |
| 118/2019 | 11-10-2019 | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. | The circular clarifies the place of supply in relation to Electronics Semi-conductor and Design Manufacturing (ESDM) industries, where the supply of software/design services by a supplier located in taxable territory is provided to a service recipient located in nontaxable territory, by using the sample hardware kits provided by the service recipient. |
| 117/2019 | 11-10-2019 | Clarification on the applicability of GST exemption to the DG Shipping approved maritime courses conducted by the Maritime Training Institutes of India. | The circular clarifies that Maritime Institutes are educational institutions under GST Law and the courses conducted by them are exempt from levy of GST. |
| 116/2019 | 11-10-2019 | 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. | There is no supply of service for a consideration when individual donors provide financial help in the form of a donation or gift, and the recipient institution displays their name or other similar acknowledgement. There is no obligation on part of recipient of the donation or gift to do anything when such name plate is displayed. Therefore, there is no GST liability on such consideration. |
| 115/2019 | 11-10-2019 | Clarification on issue of GST on Airport levies. | Clarification on issues relating to GST on Airport levies such as Passenger Service Fee (PSF) and User Development Fee (UDF). |
| 114/2019 | 11-10-2019 | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. | Support services relating to the exploration, mining or drilling of petroleum crude and natural gas have been classified, with necessary explanatory notes. |
| 113/2019 | 11-10-2019 | Clarification regarding GST rates & classification (goods). | The classification of certain goods under GST such as leguminous vegetables, almond milk, mechanical sprayers, imported stores by the Indian Navy, goods imported under lease, parts for the manufacture of solar water heaters and systems and parts and accessories suitable for use solely or principally with a medical device, along with the applicable GST rates have been clarified. |
| 112/2019 | 03-10-2019 | Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019. | Circular No. 105/24/2019-GST dated 28.06.2019 where certain clarifications had been given in relation to doubts related to the treatment of secondary or post-sales discounts under GST stands withdrawn. |
| 111/2019 | 03-10-2019 | Clarification on procedure to claim refund in FORM GST RFD-01 subsequent to a favourable order in appeal or any other forum. | Clarification on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum, against rejection of a refund claim in FORM GST RFD-06. |
| 110/2019 | 03-10-2019 | Clarification on the eligibility to file a refund application in FORM GST RFD-01. | Clarifications relating to filing of a refund application in FORM GST RFD-01 for a selected period, in cases where a taxpayer has already filed a Nil refund application. |
| 109/2019 | 22-07-2019 | Clarification on issues related to GST on monthly subscription/contribution charged by a RWA from its members. | Clarifications relating to a Resident Welfare Association (RWA) on registration, maintenance charges, availability of input tax credit, etc. |
| 108/2019 | 18-07-2019 | 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 | Clarifications on issues regarding procedure to be followed in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion such as certain definitions, documentation to be maintained, etc. |
| 107/2019 | 18-07-2019 | Seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). | Clarifications on various doubts and definitions relating to the supply of Information Technology enabled Services (ITeS services). |
| 106/2019 | 29-06-2019 | Clarifications GST refund | Refund of taxes paid 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. |
| 105/2019 | 28-06-2019 | Clarifications on treatment of post-sales discount | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST. |
| 104/2019 | 28-06-2019 | Clarifications on GST refund application | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. |
| 103/2019 | 28-06-2019 | Clarifications on place of supply | Clarification regarding determination of place of supply in certain cases. |
| 102/2019 | 28-06-2019 | Clarifications on GST applicability | Clarification regarding applicability of GST on additional / penal interest. |
| 101/2019 | 30-04-2019 | Clarifications on GST exemption | GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. |
| 100/2019 | 30-04-2019 | Clarifications on applicability of GST | GST Applicability on Seed Certification Tags. |
| 99/2019 | 23-04-2019 | Clarifications on extension given for revocation of GST registration cancellation | Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide 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. |
| 98/2019 | 23-04-2019 | Clarifications on ITC utilisation | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
| 97/2019 | 05-04-2019 | Clarifications for service providers desirous of opting for composition scheme under notification 2/2019-CT(R) | Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
| 96/2019 | 28-03-2019 | Clarifications on ITC transfer | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. |
| 95/2019 | 28-03-2019 | Clarifications on GST registration | Seeks to clarify verification for grant of new registration. |
| 94/2019 | 28-03-2019 | Clarifications on GST refund | Seeks to clarify certain refund related issues under GST. |
| 93/2019 | 08-03-2019 | Clarifications on PSLC | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) regarding |
| 92/2019 | Clarifications on treatment of sales promotion | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | |
| 91/2019 | 18-02-2019 | Clarifications on Tax payment for certain supplies | Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. |
| 90/2019 | 18-02-2019 | Clarifications on situations of invoice issuing in case of inter-state supply | Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. |
| 89/2019 | 18-02-2019 | Clarifications on details to be mentioned as inter state supplies to unregistered persons | Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. |
| 88/2019 | 01-02-2019 | Amendment to earlier clarifications | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| 87/2019 | 02-01-2019 | Clarification regarding Central Goods and Services Tax (Amendment) Act, 2018- cenvat credit of service tax | clarification to confirm allowability for transition of CENVAT credit under the existing law viz. Central Excise and Service Tax law, only in respect of eligible duties to include service tax. |
| 86/2019 | 01-01-2019 | Clarification regarding services by BC/BF to Banking company | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
| 85/2019 | Clarification regarding services by educational institution | Clarification on GST rate applicable on supply of food and beverage services by educational institution. | |
| 84/2019 | 01-01-2019 | Clarification regarding services of printing pictures | Clarification on issue of classification of service of printing of pictures covered under 998386. |
| 83/2019 | 01-01-2019 | Clarification regarding services by ADB and IFC | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
| 82/2019 | 01-01-2019 | Clarification regarding services provided by IIM | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). |
| 81/2018 | 31-12-2018 | Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System | To clarify that laterals of sprinklers and sprinklers irrigation system is also covered by the HSN 8424 under sl no 195B and taxed at 12% GST. |
| 80/2018 | 31-12-2018 | Clarification regarding GST rates & classification (goods) | A detailed clarification is given for various items of goods that have been multiple trade concerns for quite some time. |
| 79/2018 | 31-12-2018 | Clarification on refund related issues | A detailed clarification is given for cases of Physical submission of refund claims with jurisdictional proper officer |
| 78/2018 | 31-12-2018 | Clarification on export of services under GST | A clarification is given for cases when exporter outsources portion of services contract to a vendor outside India. |
| 77/2018 | 31-12-2018 | Denial of composition option by tax authorities and effective date thereof | It is clarified through the circular that the effective date of cancellation of registration under Composition scheme will depend on Form filed -CMP-04(Application for opting out of scheme) or CMP-06(Reply to show cause notice on why not to opt out). |
| 76/2018 | 31-12-2018 | Clarification of certain issues related to GST | Certain specific issues related to various provisions such as TDS, TCS, Penalty and supply by Government has been clarified. |
| 75/2018 | 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 | The procedure for reimbursement of central tax and the Central Governments share of integrated tax paid on purchase of certain raw food items for distributing free food to general public by charitable/religious institutions is detailed in the circular. |
| 74/2018 | 05-11-2018 | Circular clarifying collection of tax at source by Tea Board of India. | Tea board of India is the e-commerce operator collecting TCS at the notified rate from (a) sellers on net value of goods supplied and (b) auctioneers on the net value of supply (i.e brokerage). Further clarification is given for this. |
| 73/2018 | 05-11-2018 | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 | In the context of del-credere agent, He will be classifed as agent under para 3 of schedule I of CGST Act or not, depending on whether the invoice is issued by DCA himself or by the supplier. Further clarification is given regarding this. |
| 72/2018 | 26-10-2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines | Return of time expired goods to be treated as fresh supply and be doen by issue of credit note- This law must be applied in the specific case of time expired drugs. |
| 72/2018 | 26-10-2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines | Return of time expired goods to be treated as fresh supply- This must be applied to the specific case of time expired drugs. |
| 71/2018 | 26-10-2018 | Clarifications of issues under GST related to casual taxable person and Input service distributor. | Action to be taken when excesss credit is distributed by ISD and the amount to be deposited as advance tax by casual taxable person is clarified. |
| 71/2018 | 26-10-2018 | Clarifications of issues under GST related to casual taxable person and Input service distributor. | Action to be taken when excesss credit is distributed by ISD and the amount to be deposited as advance tax by casual taxable person is clarified. |
| 70/2018 | 26-10-2018 | Clarification on GST refund issues | Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger, GST refund in case of exporters receiving captial goods under EPCG has been clarified. |
| 69/2018 | 26-10-2018 | Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 | A clarification is issued regarding the procedure to follow while applying in REG-16 for cancellation of GST registration by a taxpayer- cases when form can be used, time period and GSTR-10. |
| 68/2018 | 05-10-2018 | Notification issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | A clarification was issued stating that, the UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein, having being specified under section 55 of the CGST Act, 2017, are entitled to a refund of Compensation Cess payable on intra and inter-state supply of goods or services or both received by them. |
| 67/2018 | 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 dated 14.09.2018 reg | Guidelines for deductions and deposits of TDS by the DDO under GST have been modified. DDOs can now account TDS bunched together below the Head 8658.00.101-PAO where a suspense account has been opened. |
| 66/2018 | 26-09-2018 | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts | It is clarified that residential programmes or camps,where a fee is charged includes cost of lodging and boarding are exempt under GST, as long as the primary and predominant activity, objective of such programmes and camps are advancement of religion, spirituality or yoga by religious and charitable trusts. If the charitable or religious trust merely provides accomodation or food service against consideration including donation, such activities will be taxable under GST. |
| 65/2018 | 14-09-2018 | Guidelines for Deductions and Deposits of TDS by the DDO under GST | For the process of deduction and deposit of TDS, the DDO can follow any of the following two options : i. Individual Bill-wise deduction and its deposit to the Government by DDO ii. Bunching of deductions and its deposit by DDO The DDO has to file GSTR -7 by 10th of next month and must generate TDS certificate through the GSTN portal in GSTR-7A. |
| 64/2018 | 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 | It has been clarified that if a consignment of goods is accompanied with an invoice or any other specified document and an e-way bill then the proceedings may not be initiated in the following situations : 1. Spelling mistakes in the name of the consignor or the consignee but the GSTIN, whichever is applicable, is correct. 2. Error in the address of the consignee to the extent that the locality and other details of the consignee are correct. 3. Error in one or two digits of the document number mentioned in the e-way bill. 4. Error in one or two digits of the vehicle number. 5. Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct 6. Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way billA penalty of Rs. 1000 under IGST act will be levied in Form GST DRC -07 for every consignment which is incomplete or erroneous in above terms. Also, a record of all these consignments will have to be sent to the proper officer to his controlling officer on a weekly basis. |
| 63/2018 | 14-09-2018 | Clarification regarding processing of refund claims filed by UIN entitles | The delay in the refund claims filed by the UIN entities i.e Embassy/Mission/Consulate/UNO has been clarified. Refund processing officers can ask for the statement of invoices and hard copies of those in order to determine the eligibility for grant of refund in accordance with the reciprocity letter issued by MEA. Also, the following provisions are clarified : 1.UIN entities must submit the copy of the Prior Permission letter and mention the same in the covering letter while applying for GST refund on purchase of vehicles to avoid delay in processing of refunds. 2. The eligibility of refund for the personnel and officials posted in the Embassy/Mission/Consulate shall be determined based on the principle of reciprocity. 3. A one-time waiver is hereby given from recording the UIN on the invoices issued by the suppliers pertaining to the refund claims filed for the quarters from April, 2018 to March, 2019, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer. 4. A monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. Also, a checklist for processing UIN refunds is provided. |
| 62/2018 | 12-09-2018 | Levy of GST on Priority Sector Lending Certificate-reg. | GST will be levied on the Priority Sector Lending Certificates (PSLCs) for the period of 1st Jul 2017 to 27th May 2018 at the rate of 18%. This is will be paid by the seller bank on the forward charge basis. |
| 61/2018 | 04-09-2018 | E-way bill in case of storing of goods in the godown of a transporter. | 1. Place of business now also includes a warehouse, a godown, or any other place where a taxable person stores in goods, supplies or receives goods or services or both. 2. In case, the goods have reached the transporter's godown i.e additional place of business then the transportation under the e-way bill will be deemed to be concluded. There will be no need of an extension of e-way bills validity. 3. The recipient will be required to maintain books of accounts in relation to the goods stored at the godown of the transporters. |
| 60/2018 | 04-09-2018 | Processing of refund applications filed by Canteen Stores Department (CSD). | 1. It is clarified that CSD will apply for the refund with the central/ state authorities to whom CSD has been assigned. The payment of the sanctioned amount under central and state tax will be made by the central tax authority and state tax authorities respectively. 2. It is necessary to produce the refund order issued by the proper officer to the concerned authority within 7 days for the payment of the sanctioned amount. |
| 59/2018 | 04-09-2018 | Clarification on refund related issues. | This circular clarifies all the provisions of GST law related to refund of taxes like submission of invoices of refund, system validations for refund processing etc. |
| 58/2018 | 04-09-2018 | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. | It is clarified that the taxpayers will reverse the wrongly availed CENVAT credit under the existing law and inadmissible credit through table 4(B)(2) of GSTR 3B. Interest and penalty will be applicable thereof. |
| 57/2018 | 04-09-2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act | Clarifying the scope and ambit of agent-principal relationship under GST |
| 56/2018 | 24-08-2018 | Clarification on the removal of the restriction on refund of accumulated Input Tax Credit on fabrics | 1. It is clarified that the restriction on refund of accumulated ITC on account of inverted duty structure will not be allowed on inputs. But there is no restriction on the refund of the ITC on input services and capital goods. It is only on the accumulated ITC on inputs. 2. The input tax credit on account of inverted duty structure lying in the balance after payment of GST for the month of July (on the purchases made on or before the 31st July, 2018) shall lapse. 3. Adding to it, the ITC on the zero rated supplies will shall not lapse. |
| 55/2018 | 10-08-2018 | Taxability of services provided by Industrial Training Institutes (ITI) . | 1. Services provided by the private ITIs in respect of designated trades notified under apprenticeship act, 1961 are exempt. These services also include the conduct of examination against entrance fee and also, admission to or conduct of the examination. 2. Services provided by the private ITIs in respect of other than designated trades are not exempt and are liable to GST. 3. Services provided by the government ITIs to individual trainees/ students are exempt. These services cover vocational training as well as the conduct of the examination. |
| 54/2018 | 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. | Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% IGST. |
| 53/2018 | 09-08-2018 | Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding the applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products | GST will be payable by the oil refineries on the value of net quantity of petroleum gases retained for the manufacture of petrochemical and chemical products. Similarly in other cases of supply of goods, where feedstock is retained by the recipient and remaining residual material is returned back to the supplier, then the net quantity retained by the recipient will be liable to GST. |
| 52/2018 | 09-08-2018 | Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding the applicability of GST rates on various goods and services. | 1. Fortified toned milk attracts NIL rate of GST. 2. Refined beet and cane sugar attract 5 % of GST . 3. Treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder both attracts 5% GST. 4. Supply of safe drinking water for public purposes, if it is not supplied in a sealed container is exempt from GST. 5. Normal human plasma attracts 5 % GST whereas plasma products would attract 12% GST. 6. Wipes of various kinds attract 18% of GST. 7. Imitation zari thread or yarn is known as 'Kasab' attract 12% GST. 8. Supply of bus body will be taxed @ 28% and any job work services of bus body building will attract 18% of GST. 9. Disc Brake pad for automobiles will attract 28% of GST. |
| 51/2018 | 31-07-2018 | Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) | Services provided by PSPs to the state governments by way of transportation of patients against consideration in the form of the fee is exempt if : a. It is provided as a pure service, and b. It is provided as a composite supply of goods and services in which value of the goods does not exceed 25% of the value of composite supply. |
| 50/2018 | 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 02/2018CT dated 31.03.2018 reg. | |
| 49/2018 | 06/21/2018 | Seeks to modify Circular No. 41/15/2018-GST | 1. The hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 2. Only such goods or conveyances will be confiscated or detained where there will be violation of the GST laws. |
| 48/2018 | 06/14/2018 | Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers | |
| 47/2018 | 06-08-2018 | Clarifications of certain issues under GST | |
| 46/2018 | 06-06-2018 | Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding | 1. Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs) and other similar documents attract 12% GST. 2. The duty credit scrips attract Nil GST |
| 45/2018 | 05/30/2018 | Clarification on refund related issues | 1. In case of a claim for refund of balance in the electronic cash ledger filed by an ISD or a composition taxpayer; and the claim for refund of balance in the electronic cash and/or credit ledger by a non-resident taxable person, the filing of the details in FORM GSTR-1 and the return in FORM GSTR-3B is not mandatory. The return in FORM GSTR-4 filed by a composition taxpayer, the details in FORM GSTR-6 filed by an ISD and the return in FORM GSTR-5 filed by a non-resident taxable person shall be sufficient for claiming the said refund. 2. In cases of export of services and supplies made to a Special Economic Zone developer or a Special Economic Zone unit, commencing from 01.07.2017 to 31.03.2018, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A. This is subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in FORM GSTR-3B. 3. Credit of input tax may be availed for making zero-rated supplies. 4. If capital goods are imported by availing the benefit of Notification No. 78/2017-Customs dated 13.10.2017 or 79/2017-Customs dated 13.10.2017 and the goods are manufactured and supplied to an Exporter, the restriction of not availing the benefit of the notifications does not apply to such inward supplies of an exporter. |
| 44/2018 | 05-02-2018 | Issue related to taxability of tenancy rights under GST- Regarding. | 1. Transfer of tenancy rights will be considered as supply under GST and consideration for this will be taxable. 2. Renting of residential dwelling will still be exempt. 3. Services by outgoing tenant by way of surrendering the tenancy rights against consideration in form of tenancy premium is liable to GST |
| 43/2018 | 04/13/2018 | Clarifying the issues arising in the refund to UIN. | 1. Filing of refund by UIN agencies on a quarterly basis will be in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. This will have to be manually filled in the printable version unless notified otherwise. 2. Recording of UIN on the invoice is a necessary condition 3. One time waiver and related guidelines in cases where UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July September 2017, October December 2017 and January March 2018 |
| 42/2018 | 04/13/2018 | Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit | 1. If CENVAT credit is claimed wrongly or carried forward wrongly and no recovery is done so far under the existing law, the same shall be recovered as an arrear of tax under the CGST act. 2. Any dues in form of tax, interest, penalty, output duty or any amounts arising due to the revision of returns that are recoverable, if not recovered under the existing law shall be recovered as an arrear of tax under the CGST act. 3.Wrong transitional credit and interest, penalty, late fee connected to this shall be recovered from the balance in the electronic credit ledger or electronic cash ledger of the registered person. 4. From 1st of April, 2018, the return filing shall continue on www.aces.gov.in but the payment shall be made through the ICEGATE portal. 5. When arrears have to be recovered from persons who are not registered under the CGST act, this shall be recovered in cash. |
| 41/2018 | 04/13/2018 | Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances. | The government has notified the following forms with regard to Inspection, Verification and Detention of goods in transit. Form Name Purpose GST MOV-01 Statement of owner, driver or person in charge of the vehicle GST MOV-02 Order for physical verification and inspection of goods, conveyance or documents GST MOV-03 Order for extension of time beyond 3 days for inspection GST MOV-04 Physical verification report GST MOV-05 Release order GST MOV-06 Order of detention GST MOV-07 Notice specifying tax and penalty amount GST MOV-08 Bond for provisional release of goods/ conveyance GST MOV-09 Order of demand of tax and penalty GST MOV-10 Notice for the confiscation of goods GST MOV-11 Order of confiscation of goods and conveyance and demand of tax, fine and penalty. Read more here. |
| 40/2018 | 04-06-2018 | Clarification on issues related to the furnishing of Bond/Letter of Undertaking for exports Reg. | 1. Form FORM GST RFD-11 (form for LUT) has to be filled by the registered person (exporters). 2. LUT shall be said to have been accepted as soon as an acknowledgement for the same is received. 3. The acknowledgment shall show the Application Reference Number (ARN). This is generated automatically online. |
| 39/2018 | 04-03-2018 | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. | 1. Taxpayers who have faced IT related issues while filing returns on the GST portal are supposed to make an application with evidence to the field officers or the nodal officers. 2. When the taxpayer makes a genuine attempt to file any returns and cannot complete the filing due to an IT related problem, IT Grievance Redressal Committee has now got the right to approve and recommend the GSTN the steps to be taken to redress the problem and state the procedures to be followed. 3. For issues such as non-availability of internet connectivity or failure of power supply, this mechanism will not be available. 4. If due to the non-filing of returns because of the IT problem, fees and penalty arise, the GST Council with the recommendation of the IT-Grievance Redressal Committee may waive it off. 5. Taxpayers who couldn't file their TRAN-1 on or before 27.12.2017 due to IT-glitch, can now complete TRAN-1 filing by 30th April 2018. (The time limit in general for non-effected taxpayers is not extended.) The amount of credit cannot be modified now. 5. For the above taxpayers, GSTR 3B has to be filled by 31st May 2018. |
| 38/2018 | 03/26/2018 | Clarifications on issues related to Job Work | 1. When goods are sent (i) by the principal to the job worker, (ii) from one job worker to another job worker; and (iii) from the job worker back to the principal., the principal is required to file FORM GST ITC-04 every quarter with the movement details. This form shall be filled by the 25th day of the month immediately after the quarter. 2. FORM GST ITC-04 is the intimation under the CGST act. 3. Job worker is liable to pay GST on the supply of job work services. If he is not registered, RCM will apply. 4. Any amount that the supplier has to pay in relation to the supply but which has been incurred by the job worker will form part of the valuation for that particular supply. 5. A registered Job Worker is eligible to avail ITC on inputs, etc. used by him in supplying the job work services. |
| 37/2018 | 03/15/2018 | Clarifications on exports related refund issues | 1. No refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails any drawback in respect of the central tax. 2. A rectification of details of an invoice / shipping bill / bill of export in Table 6A or Table 6B of FORM GSTR-1, can be done in Table 9 of FORM GSTR-1. 3. when a fresh refund application has to be made, it will have to be made in FORM GST RFD-01A. 4. Refund claims can be made for sucessive months or quarters. However, clubbing refund for different financail years is not possible. 5. When exports are made at concessional rates, the exporter can take credit of the tax @ 0.05% / 0.1% paid by him |
| 36/2018 | 03/13/2018 | Processing of refund application for UIN entities | 1. Eligible persons can apply for the grant of the Unique Identification number (UIN) electronically by filling FORM GST REG-13. Multiple UIN is possible. 2. These entities are required to file details of inward supplies in FORM GSTR-11. 3. These entities can apply for refund on the quarterly basis in FORM RFD-10. |
| 35/2018 | 03-05-2018 | Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV | It is clarified that an unincorporated association or a body of persons, and a member are distinct persons.Thus GST will be applicable on services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV. |
| 34/2018 | 03-01-2018 | Clarification regarding GST in respect of certain services. | 1. Bus body building activity is a composite supply and the classification of it as goods or service will depend on what is the principal activity. 2. Retreading of tyres, being a composite supply, will be the supply of service. However, where the old tyres belong to the supplier of retreaded tyres, it will be the supply of goods. 3. Priority Sector Lending Certificates re taxable as goods at the GST rate of 18%. ITC to the bank buying the certificates will be available. 4. Only transmission or distribution of electricity by an electricity transmission or distribution utility is exempt from GST. Any connected services will be taxable. 5. Gurantee commission is taxable. (For guarantee provided by Government to business entities) |
| 33/2018 | 02/23/2018 | 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.. | 1. In cases where show cause notice has been issued in relation to CENVAT credit/blocked credit and such credit is not available as per an order, this credit cannot be utilized by a registered taxable person to pay tax. 2. If this credit is utilized it shall be recovered from the taxpayer, with interest and penalty. 3. If this credit is more than Rs. 10 Lakhs the taxpayers should submit an undertaking to the jurisdictional officer of the Central Government that such credit will not be utilized or has not been availed as transitional credit so far. |
| 31/2018 | 02-12-2018 | Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. | 1. Hostel accommodation services do not fall within the ambit of charitable activities and hence are taxable. (If the declared tariff is less than Rs. 1000/-day, it is exempt. 2.Any fee/penalty paid by in the Consumer Disputes Redressal Commissions will not attract GST. 3. Elephant/ camel joy rides are not transportation services and will attract GST @ 18% with threshold exemption being available to small service providers. 4. Any Leasing or rental services, with or without the operator, will be taxed at 28%. 5. Services provided by senior doctors/ consultants/ technicians hired by the hospitals, whether they are employees or not, is exempt. 6. The entire amount charged by hospitals, including food from the patients is exempt. However, food provided not as apart of treatment, to relatives, visitors etc will be taxable. 7. Cost of exploration, development, production royalty charged for providing petroleum to GOI is not consideration for service and is not taxable. |
| 31/2018 | 02-09-2018 | Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. | 1. Superintendents of Central Tax can issue show cause notices and orders. 2. All officers up to the rank of Additional/Joint Commissioner of Central Tax are to be considered as the proper officer for issuance of show cause notices and orders. 3. Monetary limits to issue notices and orders are notified. |
| 30/2018 | 01/25/2018 | GST dated 25.01.2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. | Goods supplied as per this list to railways will be taxed at 5% GST with no refund of unutilized input tax credit. Other goods will attract the general GST rate even if supplied to the railways. |
| 29/2018 | 01/25/2018 | GST dated 25.01.2018 seeks to clarify 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. | GST will be payable by the refinery on the value of the net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol. |
| 29/2018 | 01-08-2018 | Clarifications regarding GST on College Hostel Mess Fees | Services provided by an educational institution by themselves or through others in connection to supply of food or drink in a mess or canteen to its students or staff will be taxable at 5% without Input Tax Credit. |
| 28/2018 | 01-04-2018 | Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. | 1. In cases of accommodation services, GST will be payable on the actual amount charged and not on declared/published tariff. Thie highest declared/published tariff is used only to determine the GST rate. The declared/published tariff does not include taxes. 2. Room rent in hospitals is exempt. 3. Services by way of admission to entertainment events or access to amusement facilities including the exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go-rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian PremierLeague and the like and gambling will be taxed at 14 %. 4. In case of betting GST would be on the entire bet value (Total bets). 5. When accommodation services are provided by hotels, inns guest houses or other commercial places meant for residential or lodging purposes through E-Commerce operators, registration under GST is not required if their turnover per anum is below Rs. 20 lakhs (Rs. 10 lakhs in special category states). 6. The supply of books shall be treated as the supply of goods when such books are sold by the supplier has his own right to them. 7. Legal services including representational services provided by an advocate including a senior advocate to a business entity will attract GST. RCM will be applicable here. (Business entity has to pay the tax) |
Integrated Tax Circulars
| Circular Number | Date | Subject | Description |
| 04/2019 | 02/01/2019 | Amendment of earlier circular due to the 2st Feb 2019 amendment of IGST Act | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| 3/2018 | 05/25/2018 | Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg. | 1. Clarified that the supply of goods imported into the territory of India, until they cross the customs borders of India, is treated as inter-State trade or commerce. 2. In case of supply of the warehoused goods, the point of the levy would be the point at which the duty is collected as per customs act. The duty is paid at the time of clearance of such goods. 3. Integrated tax on warehoused imported goods at the time of clearance for home consumption would be either the transaction value or the value at the time of filing the into-bond bill of entry – Whichever is higher. The supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse. This Circular would be applicable for the supply of warehoused goods, while being deposited in a customs bonded warehouse, on or after the 1st of April, 2018. |
Central Tax Orders
| Order Number | Date | Subject | Description |
| 01/2020 | 02/07/2020 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 | The timelimit for filing TRAN-01 by registered persons who could not earlier submit the form on the GST portal due to technical issues can do so till 31st March 2020. |
| 02/2019 | 03/12/2019 | Adjudicating authority appointment | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 |
| 01/2019 | 01/31/2019 | Time limit for TRAN-1 is further extended for certain taxpayers | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 |
| 4/2018-GST | 09/17/2018 | Time limit for TRAN-1 is extended for certain taxpayers | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 |
| 3/2018-GST | 08/16/2018 | Standing committee formed | Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 |
| 2/2018-GST | 03/31/2018 | Incidence of GST on providing catering services in train | The Rate of GST on supply of food and drinks by the Indian railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5%. Input Tax Credit will not be available. |
| 01/2018-GST | 03/28/2018 | Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 | The period for furnishing the statement in Form GST TRAN-2 extended to 30th June 2018. |
CGST Removal of Difficulty orders
| Order Number | Date | Subject | Description |
| 1/2020 | 25/06/2020 | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. | Where cancellation orders have been passed up to 12th June 2020 by officers in case of composition dealers or other registered persons who have not filed GST returns for six consecutive tax periods, the date of expiry of thirty days allowed for revoking the cancellation of such registration is extended to later of the below dates: Date of service of the said cancellation order, OR 31st August 2020 |
| 10/2019 | 26/12/2019 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C | GSTR-9 and GSTR-9C for FY 2017-18 has been extended from 31st December 2019 till 31st January 2020. |
| 09/2019 | 03/12/2019 | Order 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. | For the purpose of calculating the timelimit to file appeals, the three months/six months (under sub-sections (1) and (3) of Section 112 respectively) from the date on which the order sought to be appealed against is communicated to the person, shall begin later of the following dates: Date of communication of order Date on which President/State President of the appellate tribunal enters the office after its constitution. |
| 08/2019 | 14/11/2019 | Extension of the due date for filing Annual Returns/Reconciliation Statement for the FY 2017-18 and FY 2018-19 | Seeks to extend the due date for filing Annual Returns/Reconciliation Statement for the Financial year 2017-18 and 2018-19 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 31st December 2019 and 31st March 2020 respectively. |
| 07/2019 | 26/08/2019 | Extension of the due date for filing Annual Returns/Reconciliation Statement for the Financial year 2017-18 | Seeks to extend the due date for filing Annual Returns/Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November 2019 |
| 06/2019 | 28/06/2019 | Extension of due date of filing GST Annual returns | The due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C for FY 2017-18 under section 44 of the Central Goods and Services Tax Act, 2017 has been extended from 30th June 2019 till 31st August 2019. |
| 05/2019 | 23/04/2019 | Extension of time limit for revocation of GST registration cancellation | The time limit for filing an application for revocation of cancellation of registration for specified taxpayers who have not commenced business after voluntary registration or not filed GST returns for six consecutive tax periods and an order is passed up to 31st March 2019, is 22nd July 2019. |
| 4/2019 | 29/03/2019 | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 | In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, the amount of credit attributable to the taxable supplies including zero-rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. |
| 3/2019 | 08/03/2019 | To remove the difficulty in implementation of Notification No. 2/2019- Central Tax (Rate) | Bill of supply shall apply to the persons opting for composition scheme specified under Notification number 2/2019 dated 7/3/2019 |
| 2/2019 | 01/02/2019 | Seeks to amend 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. | The due date for filing GSTR-8 for the months Oct, Nov and Dec 2018 is extended to 7th February 2019 |
| 1/2019 | 01/02/2019 | 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. | Such persons can supply services of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. |
| 4/2018 | 31/12/2018 | Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies | GSTR-8 for the months of October 2018 to December, 2018 can be filed before 31.01.2019 by e-commerce companies |
| 3/2018 | 31/12/2018 | Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019. | It may likely to take some more time for being made operational as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, and hence, the due date is further extended up to 30th June 2019 for filing of Annual returns in GSTR-9, GSTR-9A and GSTR-9C for the period 1st July 2017 to 31st March 2018 |
| 2/2018 | 31/12/2018 | Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 | Time limit has been extended upto 20th April 2019 to take following actions: 1. Claim Input tax credit pertaining to invoice raised in the period FY 2017-18 in GSTR-3B. Further, the corresponding supplier is also given time to report such invoices in GSTR-1, up to 20th April 2019 for the tax period (Quarter/month) ending in March 2019 2. Rectify errors or report omitted entries for FY 2017-18 in GSTR-1. |
| 1/2018 | 11/12/2018 | Removal of difficulty order regarding 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 | The electronic system to be developed is at the advanced stage and is likely to be made operational by the 31st January, 2019 as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, it is therefore declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019 |
| 1/2017 | 13/10/2017 | To remove difficulties in implementing provisions of composition scheme. | 1. A person can opt into composition scheme for the Catering services (supply of food, drinks ) if he also supplies any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. 2. Aggregate turnover to reckon the limit for opting into the scheme, th value of such exempt service cannot be taken. |
UTGST- Removal of Difficulty orders
| Order Number | Date | Subject | Description |
| 3/2019 | 29/03/2019 | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017. | The amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. It will apply from 1st April 2019. |
| 2/2019 | 08/03/2019 | To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate) | It is clarified that provisions of clause (c) of subsection (3) of section 31 of the said Act read with clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall apply to a person paying tax under Notification No. 2/2019-Union Territory Tax (Rate) dated 7th March 2019 (Bill of supply shall apply to the service provider opting for the special composition scheme). |
| 1/2019 | 01/02/2019 | Removal of Difficulties Order No. 1/2017 – Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 has been superceeded. | A supplier of goods and services who had opted for the composition scheme under section 10 may provide services to an extent of value not exceeding ten per cent of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. It is clarified that the value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the eligibility and the annual aggregate turnover. |
Quick Summary
GST circulars provide clarifications and decisions, while orders ensure immediate compliance. The circulars cover various subjects, from refund guidelines to clarifying applicable GST rates and exemptions on services and goods. They clarify GST rates for accommodation services, 'No Claim Bonus' taxability, and place of supply for transport of goods outside India. Orders deal with compliance. The circulars and orders of all years since the inception of GST are detailed.
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