Category Archives: Central Tax Circulars

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

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

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

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

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

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

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

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 »