Category Archives: Central Tax Circulars

Circular No 18/18/2017 GST  : Export of fabrics : Refund of unutilized input tax credit of GST paid on inputs

By | November 16, 2017

Circular No 18/18/2017 GST Dated 16.11.2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. Download Circular in PDF Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates… Read More »

Circular No 17/17/2017 GST : Refund of zero-rated supplies : Manual filing and processing

By | November 15, 2017

Circular No 17/17/2017  GST Manual filing and processing of refund claims in respect of zero-rated supplies . F. No. 349/169/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal… Read More »

Circular No 16/16/2017 GST : GST ITC for certain services : CBEC Issued Clarification on 15.11.2017

By | November 15, 2017

  Clarifications regarding applicability of GST and availability of ITC in respect of certain services. Circular No 16/16/2017 GST F. No. 354/173/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 15th November 2017 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All)… Read More »

Order No 10/2017 GST : Revision of GST TRAN 1 Extended till 27.12.2017

By | November 15, 2017

Order No 10/2017 GST Seeks to extend the due date for revision of FORM GST TRAN-1 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 15th November, 2017 Order No. 10/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST… Read More »

Order No 9/2017 GST : GST TRAN 1 Period extended till 27.12.2017

By | November 15, 2017

Order No 9/2017 GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 15th November, 2017 Order No. 9/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules,… Read More »

Circular No 15/15 /2017 GST : GSTR 2A & GSTR 1A Due Date

By | November 7, 2017

Circular No 15/15 /2017 GST 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 FORM GSTR-2 respectively F.No. 349/164/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the… Read More »

Circular No 14/14 /2017 GST : supplies of goods from DTA by EOU/EHTP/STP/BTP

By | November 7, 2017

Circular No 14/14 /2017 GST Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit . F. No. 349/21/2016 GST (Policy Wing) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated the 6th November, 2017 To, The Principal… Read More »

Order No 08/2017 GST : Revision of TRAN 1 : Time Extended

By | October 28, 2017

Order No 08/2017 GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A vide Order No 08/2017 GST Dated 28th October, 2017 [  Note Rule 120A  of CGST allow Revision of declaration in Form GST TRAN-1 :-120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time… Read More »

Order No 07/2017 GST : GST TRAN 1 : Time Extended

By | October 28, 2017

Order No 07/2017 GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 vide Order No 07/2017 GST Dated 28th October, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28th October, 2017 Order No 07/2017 GST Subject:… Read More »

Order No 05/2017 GST : Stock Intimation by Composition Dealer : Time Extended for GST CMP 3

By | October 28, 2017

  Order No 05/2017 GST Extension of time limit for intimation of details of stock in FORM GST CMP-03 vide Order No 05/2017 GST Dated 28th October, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28th October, 2017 Order No. 05/2017-GST Subject: Extension… Read More »

Order No 06/2017 GST : enrolment on GST portal : Time Extended for GST REG 26

By | October 28, 2017

  Order No 06/2017 GST Extension of time limit for submitting application in FORM GST REG-26 (  enrolment  on the common portal by validating his e-mail address and mobile number )  vide Order No. 06/2017-GST dated 28th October, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the… Read More »

Circular No 13/13/2017 GST : Cut pieces of Fabrics under GST : Clarification

By | October 28, 2017

  Circular No 13/13/2017 GST Clarification of classification of cut pieces of fabric under GST F. No. 354/129/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 27th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/… Read More »

Circular No 12/12/2017 GST : GST on superior kerosene oil [SKO] retained for manufacture of Linear Alkyl Benzene [LAB].

By | October 26, 2017

Circular No 12/12/2017 GST Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. F.No.354/117/2017-TRU (Pt-III) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated 26th October, 2017 To Principal Chief Commissioners/Principal Directors General, Chief… Read More »

Circular No 11/11/2017 GST : GST on printing contracts : CBEC Clarification

By | October 24, 2017

Circular No 11/11/2017 GST F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts… Read More »

Circular No 10/10/2017 GST : Movement of goods on approval basis : Clarification

By | October 19, 2017

  Circular No 10/10/2017 GST Clarification on movement of goods on approval basis CBEC – 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director… Read More »

Circular No 9/9/2017 GST : GST Practitioner : Officers Authorized

By | October 19, 2017

Circular No 9/9/2017 GST Authorized officer for enrollment of Goods and Services Tax Practitioner Circular No 9/9/2017- GST F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs (GST Policy Wing) New Delhi, Dated the 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of… Read More »

Order No 01/2017 Central Tax : Composition Scheme : Exempt services not included in Turnover

By | October 14, 2017

Order No 01/2017 Central Tax To remove difficulties in implementing provisions of composition scheme vide Order No 01/2017 Central Tax Dated 13th October, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance (Department of Revenue) New Delhi, the 13th October, 2017 THE CENTRAL GOODS… Read More »

Circular No 8/8/2017 GST : Furnishing of Bond/LUT for exports

By | October 4, 2017

Circular No 8/8/2017 GST F. No. 349/74/2017-GST (Pt.) Vol.-II Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 4 th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/Director Generals (All) Madam/Sir, Subject:… Read More »

Order No 04/2017 GST : Time extended for intimation of Stock in GST CMP 03 by dealer opting Composition Scheme

By | September 30, 2017

Order No 04/2017 GST Extension of time limit for intimation of details in FORM GST CMP-03 vide Order No 04/2017 GST dated  29th September, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 29th September, 2017 Order No 04/2017 GST Subject: Extension of… Read More »

Order No 03/2017 GST : GST TRAN 1 Time Extended

By | September 22, 2017

Order No 03/2017 GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 21st September, 2017 Order No. 03/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST… Read More »

Circular No 7/7/2017 GST : Reconciliation of GSTR 1 & 2 with GSTR 3B

By | September 2, 2017

Circular No 7/7/2017 GST System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 01st September, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal… Read More »

Circular No 06/06/2017 CGST – GST rate on lottery tickets Calrified

By | August 28, 2017

Circular No 06/06/2017 CGST Circular No 06/06/2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery Circular No.06/06/2017-CGST F. No. 354/149/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit New Delhi, the 27 th August, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central… Read More »

Date Extended for filing option for composition scheme under GST : Order No. 01/2017- GST Dated 21st July 2017

By | July 21, 2017

F. No. 345/114/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, the 21st July, 2017 Order No. 01/2017-GST Subject: Extension of time limit for filing intimation for composition levy under sub rule (1) of rule 3 of the CGST Rules, 2017 In exercise of… Read More »

Issues related to Bond/LUT for exports without IGST Payment : Circular No. 4/4/2017-GST Dated 7 th July 2017

By | July 8, 2017

Circular No. 4/4/2017-GST Dated 7 th July, 2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – vide Circular No. 4/4/2017-GST Dated 7 th July, 2017 F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs (GST Policy Wing) New Delhi, the 7 th July,… Read More »

Proper officer under CGST Act and IGST Act appointed : Circular No. 3/3/2017 – GST Dated 5th July, 2017

By | July 6, 2017

Circular No. 3/3/2017 – GST Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 under CGST Act and IGST Act 2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the… Read More »

GST Bond / LUT furnishing procedure for Exporter : Circular No. 2/2/2017-GST Dated 4th July 2017

By | July 4, 2017

Circular No. 2/2/2017-GST Prescribing procedure for submission of Bond / LUT for exports under Rule 96A of CGST Rules, 2017  vide Circular No. 2/2/2017-GST Dated 4th July 2017 F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 4 thJuly, 2017… Read More »

Proper officer for CGST Act and Rules 2017 Notified – Circular No.1/1/2017

By | June 27, 2017

Circular No.1/1/2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated the 26th June, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ PrincipalCommissioner/ Commissioner of Central Tax (All) / Director General of Systems Madam/Sir, Subject: Proper officer for provisions relating to Registration and Composition… Read More »