1. Central Tax Circulars
|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
|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 Government’s 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||5/11/2018||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||5/11/2018||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 bill’s 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 02/2018–CT 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). Ths 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)
2. Integrated Tax Circulars
|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.
3. Central Tax Orders
|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.|
4. Removal of Difficulty orders
|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||Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017|
|05/2019||23/04/2019||Extension of time limit for revocation of GST registration cancellation||Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.|
|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.