CGST/SGST CIRCULARS
Select:

SI.NoSubjectCentralAndhra Pradesh
 Circular No.Date of IssueDocumentsCircular No.Date of IssueDocuments
1 APGST Act, 2017 – Notifcations , Circulars , Orders, Advance Rulings Not Required Circular No. 03/14/2022 07/02/2022
2 From the regular meetings conducted and out of the various video conferences & monthly conferences conducted and also based on the field level working of the department, various lacunae while carrying out various enforcement activities by the field level functionaries are observed. Some observations on the insufficiencies/lacunae in performing enforcement activities are Not Required Circular No. 3/2022 01/08/2022
3 Generation and quoting of document identification number (DIN) on any communication issued by the officers/staff of the Commercial Taxes Department-regarding Not Required Circular No. 2/2022 01/08/2022
4 AP Commercial taxes Department- Registration under Post registrations site visits Certain GST Act guidelines issued - regarding Not Required Circular No. 1/2022 01/08/2022
5 Withdrawal of Circular No. CCW/GST/74/2015, dated 05.09.2019 – Reg. 176/08/2022 06/07/2022 Circular No. 12039/132/2022 29/07/2022
6 Manner of fling refund of unutilized ITC on account of export of electricity - reg. 175/07/2022 06/07/2022 Circular No. 12039/131/2022 29/07/2022
7 Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A – regarding 174/06/2022 06/07/2022 Circular No. 12039/130/2022 29/07/2022
8 Clarifcatioo oo issue of claimiog refuod uoder ioverted duty structure where the supplier is supplyiog goods uoder some coocessiooal ootifcatioo – reg. 173/05/2022 06/07/2022 Circular No. 12039/129/2022 29/07/2022
9 Clarification on various issue pertaining to GST- reg. 172/04/2022 06/07/2022 Circular No. 12039/128/2022 29/07/2022
10 Clarification on various issues relatint to appliicabiliti of demand and penalti provisions under the Andhra Pradesh Goods and Serviices Tax Aict, 2017 in respeict of transaictions involvint fake invoiices–Ret. 171/03/2022 06/07/2022 Circular No. 12039/106/2022 22/07/2022
11 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 – reg. 170/02/2022 06/07/2022 Circular No. 12039/127/2022 29/07/2022
12 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘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–reg. 169/01/2022 12/03/2022 Not Required
13 Mechanism for filing of refund claim by the taxpayers registered 168/24/2021 30/12/2021 This is relating to issues of refund claim by the tax payers in the Union Territory of Daman and Diu and Dadra Nagar Haveli. Hence it is not required to issue.
14 GST on service supplied by restaurants through e- commerce operators - reg. 167/23/2021 17/12/2021 Circular No. 12039/5/2022 07/02/2022
15 Clarification on certain refund related issues- reg. 166/22/2021 17/11/2021 Circular No. 12039/154/2021 07/02/2022
16 Clarifcation in reseect of aeelicaiility of yynamic Quick Reseonse (QR) Code on B2C invoices and comeliance of orders issued in Go.Ms.No.142, Revenue (CT-II) yeeartment, dated 15.05.2020 - Reg. 165/21/2021 17/11/2021 Circular No. 12039/150/2021 17/12/2021
17 Clarifications regarding applicable GST rates & exemptions on certain services–reg. 164/20/2021 06/10/2021 Circular No. 12039/101/2021 16/11/2021
18 Clarification in respect of Certain Goods and Services Tax related issues – reg. 163/19/2021 06/09/2021 Circular No. 12039/76/2021 20/10/2021
19 Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act –Reg 162/18/2021 25/09/2021 Circular No. 12039/8/2022 07/02/2022
20 Clarification in respect of Certain Goods and Services Tax related issues – reg. 161/17/2021 20/07/2021 Circular No. 12039/74/2021 11/10/2021
21 Clarification in respect of Certain Goods and Services Tax related issues – reg. 160/16/2021 20/07/2021 Circular No. 12039/73/2021 11/10/2021
22 Clarification on doubts related to scope of “Intermediary”–reg. 159/15/2021 20/07/2021 Circular No. 12039/72/2021 11/10/2021
23 Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Orders issued vide Go.Ms.No.333, Revenue (CT-II)Department, dated 25.11.2021- Reg. 158/14/2021 06/09/2021 Circular No. 12039/144/2021 10/12/2021
24 Clarification regarding extension of limitation under GST La in terms of Hon’ble Supreme Court’s Order dated 27.04.2021 – Reg. 157/13/2021 20/07/2021 Circular No. 12039/71/2021 11/10/2021
25 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification issued in the G O Ms No.142, Revenue (CT-II) Department, dated 15-5-2020. 156/12/2021 21/06/2021 CIRCULAR No. 11/2021 30/06/2021
26 Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System – regd. 155/11/2021 17/06/2021 CIRCULAR No. 10/2021 02/07/2021
27 GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them –reg. 154/10/2021 17/06/2021 CIRCULAR No. 09/2021 02/07/2021
28 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS – reg. 153/09/2021 17/06/2021 CIRCULAR No. 08/2021 01/07/2021
29 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-reg. 152/08/2021 17/06/2021 CIRCULAR No. 07/2021 01/07/2021
30 Clarifcation regarding GST on supply of various services by Central and State Board (such as National Board of Examination)–reg. 151/07/2021 17/06/2021 CIRCULAR No. 06/2021 02/07/2021
31 Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg. 150/06/2021 17/06/2021 CIRCULAR No. 05/2021 30/06/2021
32 Clarifcation regarding applicabilityC of GST on supplyC of food in Anganwadis and Schools -reg. 149/05/2021 17/06/2021 CIRCULAR No. 04/2021 30/06/2021
33 Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 of the SGST Act, 2017 and Rule 23 of the SGST Rules, 2017 – reg. - Issued. 148/04/2021 18/05/2021 Circular No. 03/2021 09/09/2021
34 Clarification on refund related issues – Reg. 147/03/2021 12/03/2021 CIRCULAR No. 03/2021 08/04/2021
35 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2CIssued. 146/02/2021 23/02/2021 CIRCULAR No. 02/2021 01/04/2021
36 Standard Operating Procedure (SOP) for implementation of the provision of suspension - Issued. 145/01/2021 11/02/2021 CIRCULAR No. 01/2021 31/03/2021
37 Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. 144/14/2020 15/12/2020 NOT REQUIRED TO ISSUE
38 Quarterly Return Monthly Payment Scheme - Reg. - Issued. 143/13/2020 10/11/2020 CIRCULAR No. 19/2020 06/04/2021
39 Clarification in respect of levy of GST on Director’s remuneration - 142/12/2020 09/10/2020 Circular No. 18/2020 02/11/2020
40 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) - Reg. 141/11/2020 24/06/2020 Circular No. 17/2020 02/11/2020
41 Clarification in respect of levy of GST on Director’s remuneration - 140/10/2020 10/06/2020 Circular No. 16/2020 02/11/2020
42 Clarification on refund related issues – reg. 139/09/2020 10/06/2020 Circular No. 15/2020 02/11/2020
43 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg. 138/08/2020 06/05/2020 Circular No. 14/2020 02/11/2020
44 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg. 137/07/2020 13/04/2020 Circular No. 13/2020 19/10/2020
45 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) - Reg. 136/06/2020 03/04/2020 Circular No. 12/2020 08/10/2020
46 Clarification on refund related issues – Reg. 135/05/2020 31/03/2020 Circular No. 11/2020 08/09/2020
47 Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 - Reg. 134/04/2020 23/03/2020 Circular No. 10/2020 26/08/2020
48 Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules - reg 133/03/2020 31/03/2020 CIRCULAR No. 09/2020 31/03/2020
49 Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal – reg 132/02/2020 18/03/2020 NOT REQUIRED TO ISSUE
50 Standard Operating Procedure (SOP) for IGST refunds for exporters issued. 131/01/2020 23/01/2020 RELATES TO REFUND OF IGST ON EXPORT OF GOODS WITH PAYMENT - EXCLUSIVELY DEALT BY CUSTOMS AUTHORITIES ONLY
51 Reverse charge Mechanism (RCM) on renting of Motor Vehicles – Reg. 130/49/2019 31/12/2019 07/2020 05/03/2020
52 Standard Operating Procedure to be followed in case of non-filers of returns – reg. 129/48/2019 24/12/2019 CCTs Ref.in 06/2020 10/01/2020
53 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs 128/47/2019 23/12/2019 Not Required
54 seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. 127/46/2019 04/12/2019 CCTs Ref.in 05/2020 10/01/2020
55 Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. 126/45/2019 18/11/2019 CCTs Ref.in 04/2020 10/01/2020
56 Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. 125/44/2019 18/11/2019 CCTs Ref.in 03/2020 10/01/2020
57 Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. 124/43/2019 18/11/2019 CCTs Ref.in 02/2020 10/01/2020
58 Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 – reg. 123/42/2019 11/11/2019 CCTs Ref.in 01/2020 10/01/2020
59 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. 122/41/2019 05/11/2019 Not Required
60 Clarification related to supply of grant of alcoholic liquor license. 121/40/2019 11/10/2019 43/2019 18/11/2019
61 Clarification on the effective date of explanation inserted in notification issued in the G.O.Ms.No.259, Revenue (CT-II) Department, Dated 29.6.2017 – Reg. 120/39/2019 11/10/2019 CCTs Ref.in CCW/GST/40/2019 22/10/2019
62 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. 119/38/2019 11/10/2019 42/2019 18/11/2019
63 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semiconductor and Design Manufacturing (ESDM) industry – Reg. 118/37/2019 11/10/2019 CCTs Ref.in CCW/GST/39/2019 22/10/2019
64 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India – Reg. 117/36/2019 11/10/2019 CCTs Ref.in CCW/GST/38/2019 22/10/2019
65 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 from individual donors– Reg. 116/35/2019 11/10/2019 CCTs Ref.in CCW/GST/37/2019 22/10/2019
66 Clarification on issue of GST on Airport levies –Reg. 115/34/2019 11/10/2019 CCTs Ref.in CCW/GST/36/2019 22/10/2019
67 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. 114/33/2019 18/11/2019 41/2019 18/11/2019
68 Clarification regarding GST rates & classification (goods)–reg. 113/32/2019 11/10/2019 CCTs Ref.in CCW/GST/35 /2019 22/10/2019
69 Withdrawal of Circular No. 28-2019/GST (CCTs Ref.in CCW/GST/74/2015), Dated 24.7.2019– regarding 112/31/2019 03/10/2019 Circular No. 34 /2019 09/10/2019
70 Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in a ppeal or any other forum – regarding 111/30/2019 03/10/2019 Circular No.33/2019 09/10/2019
71 To clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. 110/29/2019 03/10/2019 CCTs Ref.in CCW/GST/74/2015 09/10/2019
72 Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members 109/28/2019 22/07/2019 CCTs Ref.in CCW/GST/74/2015 22/08/2019
73 Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion 108/27/2019 18/07/2019 CCTs Ref.in CCW/GST/74/2015 30/07/2019
74 Clarification on doubts related to supply of Information Technology enabled Services (ITeS services) - 107/26/2019 18/07/2019 CCTs Ref.in CCW/GST/74/2015 30/07/2019
75 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 106/25/2019 29/06/2019 CCTs Ref.in CCW/GST/74/2015 05/09/2019
76 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST 105/24/2019 28/06/2019 Circular No. 28/2019 24/07/2019
77 Processing of refund applicatons in FORM GST RFD-01A submited by taxpayers wrongly mapped on the common portal – reg. 104/23/2019 28/06/2019 Circular No. 27/2019 24/07/2019
78 Clarification regarding determination of place of supply in certain cases 103/22/2019 28/06/2019 Circular No. 26/2019 24/07/2019
79 Clarification regarding applicability of GST on additional / penal interest 102/21/2019 28/06/2019 Circular No. 25/2019 25/07/2019
80 GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017 101/20/2019 30/04/2019 Circular No. 24/2019 16/05/2019
81 GST applicability on Seed Certification Tags 100/19/2019 30/04/2019 Circular No. 23/2019 16/05/2019
82 Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019 99/18/2019 23/04/2019 Circular No. 22/2019 16/05/2019
83 Clarification in respect of utilization of input tax credit under GST 98/17/2019 23/04/2019 Circular No. 21/2019 26/05/2019
84 Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 97/16/2019 05/04/2019 Circular No. 20/2019 16/04/2019
85 Clarification in respect of transfer of input tax credit in case of death of sole proprietor 96/15/2019 28/03/2019 Circular No. 19/2019 28/03/2019
86 Verification of applications for grant of new registration 95/14/2019 28/03/2019 Circular No. 18/2019 28/03/2019
87 Clarifications on refund related issues under GST 94/13/2019 28/03/2019 Circular No. 17/2019 28/03/2019
88 Nature of Supply of Priority Sector Lending Certificates (PSLC) 93/12/2019 08/03/2019 Circular No. 16/2019 08/03/2019
89 Clarification on various doubts related to treatment of sales promotion schemes under GST 92/11/2019 07/03/2019 Circular No. 15/2019 07/03/2019
90 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 91/10/2019 18/02/2019 Circular No. 14/2019 18/02/2019
91 Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply 90/09/2019 18/02/2019 Circular No. 13/2019 18/02/2019
92 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 89/08/2019 18/02/2019 Circular No. 12/2019 18/02/2019
93 Changes in Circulars issued earlier under the CGST Act, 2017 88/07/2019 01/02/2019
94 Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017- 87/06/2019 02/01/2019
95 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company 86/05/2019 01/01/2019 Circular No.11 /2019 31/01/2019
96 Clarification on GST rate applicable on supply of food and beverage services by educational institution 85/04/2019 01/01/2019 Circular No. 10/2019 31/01/2019
97 Clarification on issue of classification of service of printing of pictures covered under 998386 84/03/2019 01/01/2019 Circular No. 09/2019 31/01/2019
98 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) 83/02/2019 01/01/2019 Circular No.08 /2019 31/01/2019
99 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)- Reg. 82/01/2019 01/01/2019 Circular No.07 /201 9 31/01/2019
100 Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals–reg. 81/55/2018 31/12/2018 Circular No. 06 /2019 24/01/2019
101 Clarification regarding GST rates & classification (goods)– reg. 80/54/2018 31/12/2018 Circular No. 05 /2019 24/01/2019
102 Clarification on refund related issues – Reg 79/53/2018 31/12/2018 Circular No. 04 /2019 24/01/2019
103 Clarification on export of services under GST – Reg. 78/52/2018 31/12/2018 Circular No. 03 /2019 24/01/2019
104 Denial of composition option by tax authorities and Effective date thereof - Reg. 77/51/2018 31/12/2018 Circular No.0 2 /2019 24/01/2019
105 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. 76/50/2018 31/12/2018 circular no.01/2019 28/01/2019
106 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. 75/49/2018 27/12/2018
107 Collection of tax at source by Tea Board of India – Reg. 74/48/2018 05/11/2018 circular no.c23/2018 09/11/2018
108 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent - Reg. 73/47/2018 05/11/2018 circular no.c22/2018 09/11/2018
109 Circular to clarify the procedure in respect of return of time expired drugs or medicines- reg. 72/46/2018 26/10/2018 circular no.c21/2018 29/10/2018
110 Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor - reg. 71/45/2018 26/10/2018 circular no.c20/2018 29/10/2018
111 Clarification on certain issues related to refund – Reg. 70/44/2018 26/10/2018 Circular No.11 27/11/2018
112 Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 - Reg. 69/43/2018 26/10/2018 circular no.c19 26/10/2018
113 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 68/42/2018 05/10/2018
114 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg 67/41/2018 28/09/2018
115 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts - reg. 66/40/2018 26/09/2018
116 Guidelines for Deductions and Deposits of TDS by the DDO under GST 65/39/2018 14/09/2018 G.O.MS.No. 482 24/09/2018
117 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 64/38/2018 14/09/2018
118 Clarification regarding processing of refund claims filed by UIN entities 63/37/2018 14/09/2018
119 Levy of GST on Priority Sector Lending Certificates (PSLC)-regarding 62/36/2018 12/09/2018
120 E-way bill in case of storing of goods in godown of transporter-regarding 61/35/2018 04/09/2018 circular no.c18/2018 10/09/2018
121 Processing of refund applications filed by Canteen Stores Department (CSD)-regarding 60/34/2018 04/09/2018 circular no.10 26/11/2018
122 Clarification on refund related issues-reg. 59/33/2018 04/09/2018 circular no.11 27/11/2018
123 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit-regarding 58/32/2018 04/09/2018
124 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. 57/31/2018 04/09/2018 Circular No. 06/2018 09/07/2018
125 Clarification of removal of restriction of refund of accumulated ITC on Fabrics-reg. 56/30/2018 24/08/2018
126 Taxability of services provided by ITI-reg. 55/29/2018 10/08/2018
127 Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate 54/28/2018 09/08/2018
128 Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products 53/27/2018 09/08/2018
129 Clarification regarding applicability of GST on various goods and services 52/26/2018 09/08/2018
130 Applicable GST rate on Ambulance Services 51/25/2018 31/07/2018
131 Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 50/24/2018 31/07/2018
132 Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods andconveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 49/23/2018 21/06/2018
133 Clarifications of certain issues under GST--regarding 48/22/2018 14/06/2018 Circular No. C15/2018 18/06/2018
134 Clarifications of certain issues under GST-regarding 47/21/2018 08/06/2018 circular no.c14/2018 11/06/2018
135 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips 46/20/2018 06/06/2018
136 Clarifications on refund related issues 45/19/2018 30/05/2018 Circular No. 9 30/05/2018
137 Issue related to taxability of ‘tenancy rights’ under GST 44/18/2018 02/05/2018
138 Queries regarding processing of refund applications for UIN agencies 43/17/2018 13/04/2018
139 Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit 42/16/2018 13/04/2018
140 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances 41/15/2018 13/04/2018
141 Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports-reg. 40/14/2018 06/04/2018 circular no.c11/2018 09/04/2018
142 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. 39/13/2018 03/04/2018 circular no.c10/2018 09/04/2018
143 Clarification on issues related to Job Work 38/12/2018 26/03/2018
144 Clarifications on exports related refund issues 37/11/2018 15/03/2018 Circular No. 8 15/03/2018
145 Processing of refund applications for UIN entities 36/10/2018 13/03/2018
146 Joint Venture ---taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV- 35/09/2018 05/03/2018 Not Required
147 Clarifications regarding GST in respect of certain services 34/08/2018 01/03/2018
148 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 33/07/2018 23/02/2018
149 Clarifications regarding GST in respect of certain services 32/06/2018 12/02/2018
150 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 31/05/2018 09/02/2018
151 Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 30/04/2018 25/01/2018
152 Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol 29/03/2018 25/01/2018
153 Clarifications regarding GST on College Hostel Mess Fees 28/02/2018 08/01/2018
154 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. 27/01/2018 04/01/2018
155 Filing of Returns under GST 26/26/2017 29/12/2017
156 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling 25/25/2017 21/12/2017 circular no.c8/2018 09/01/2018
157 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger 24/24/2017 21/12/2017 circular no.7 10/01/2018
158 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc 23/23/2017 21/12/2017 circular no.c7/2018 09/01/2018
159 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries. 22/22/2017 21/12/2017
160 Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- 21/21/2017 22/11/2017
161 Issue related to classification and GST rate on Terracotta idols 20/20/2017 22/11/2017
162 Clarification on taxability of custom milling of paddy 19/19/2017 20/11/2017
163 Clarification on refund of unutilized input tax credit of GST on inputs of exporters of fabrics. 18/18/2017 16/11/2017 Circular No.C6 09/01/2018
164 Manual filing and processing of refund claims in respect of zero-rated supplies. 17/17/2017 15/11/2017 Circular No.5 13/12/2017
165 Clarifications regarding applicability of GST and availability of ITC in respect of certain services 16/16/2017 15/11/2017
166 Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively 15/15/2017 06/11/2017 Circular No. C5 09/01/2018
167 Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits 14/14/2017 06/11/2017 Circular No. 6 02/01/2018
168 Clarification on Unstitched Salwar Suits 13/13/2017 27/10/2017
169 Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] 12/12/2017 26/10/2017
170 Clarification on taxability of printing contracts 11/11/2017 20/10/2017
171 Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis 10/10/2017 18/10/2017 Circular No.C4/2018 01/01/2018
172 AP GST Act 2O17 - Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg. 09/09/2017 18/10/2017 CCTsRef.CCW/GST/74/2015 06/11/2017
173 Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner 08/08/2017 18/10/2017 C2/2018 02/01/2018
174 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B 07/07/2017 01/09/2017 Circular No.C2/2018 02/01/2018
175 Issue related to classification and GST rate on lottery tickets 06/06/2017 27/08/2017 Not Required
176 Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports 05/05/2017 11/08/2017 CCTs Ref.in CCW/GST/74/2015 02/01/2018
177 Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax 04/04/2017 07/07/2017 CCTs Ref.in CCW/GST/74/2015 20/07/2017
178 Proper officer relating to provisions other than Registration and Composition 03/03/2017 05/07/2017 Not Required
179 Issues related to furnishing of Bond/ Letter of Undertaking for Exports 02/02/2017 04/07/2017 CCTs Ref.in CCW/GST/74/2015 20/07/2017
180 Proper officer for provisions relating to Registration and Composition levy 01/01/2017 26/06/2017 Not Required