| SI.No | Subject | Central | Andhra Pradesh |
| | | Circular No. | Date of Issue | Documents | Circular No. | Date of Issue | Documents |
|
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
|