COMMERCIAL TAXES DEPARTMENT
STAFF COLLEGE

Central Circulars

SNo. CircularNo.DateAbstractRemarks 
1 169/01/202212-03-2022
Amendment to Circular No. 31/05/2018-GST, dated 09-02-2018 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’
DOWNLOAD
2 163/19/202106-10-2021
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow
DOWNLOAD
3 168/24/202130-12-2021
Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu
DOWNLOAD
4 167/23/202117-12-2021
GST on services supplied by restaurants through ecommerce operators (45th GST Council Meeting; Section 9(5) of CGST Act 2017; Notification No. 17/2021 dated 18.11.2021)
DOWNLOAD
5 166/22/202117-11-2021
Circular on Clarification on refund related issues
DOWNLOAD
6 165/21/202117-11-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
DOWNLOAD
7 164/20/202106-10-2021
Clarifications regarding applicable GST rates & exemptions on certain services.
DOWNLOAD
8 163/19/202106-10-2021
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.
DOWNLOAD
9 162/18/202125-09-2021
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
DOWNLOAD
10 161/17/202120-09-2021
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
DOWNLOAD
11 160/16/202120-09-2021
Clarification on doubts related to scope of “Intermediary
DOWNLOAD
12 159/15/202120-09-2021
Clarification on doubts related to scope of “Intermediary
DOWNLOAD
13 158/14/202106-09-2021
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
DOWNLOAD
14 157/13/202120-07-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021
DOWNLOAD
15 156/12/202121-06-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices
DOWNLOAD
16 157/13/202120-07-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
DOWNLOAD
17 156/12/202121-06-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
DOWNLOAD
18 155/05/202117-06-2021
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
DOWNLOAD
19 154/05/202117-06-2021
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
DOWNLOAD
20 153/05/202117-06-2021
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
DOWNLOAD
21 153/05/202117-06-2021
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
DOWNLOAD
22 152/05/202117-06-2021
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
DOWNLOAD
23 151/05/202117-06-2021
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
DOWNLOAD
24 150/06/202117-06-2021
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
DOWNLOAD
25 149/05/202117-06-2021
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
DOWNLOAD
26 148/04/202118-05-2021
Seeks to prescribe 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 CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
DOWNLOAD
27 131/01/202023-01-2020
Changes in Circulars issued earlier under the CGST Act, 2017
Standard Operating Procedure (SOP) to be followed by exporters
DOWNLOAD
28 88/07/201901-02-2019
Changes in Circulars issued earlier under the CGST Act, 2017
DOWNLOAD
29 56/30/201824-08-2018
Clarification regarding removal of the restriction of refund of accumulated ITC on fabrics
DOWNLOAD
30 147/03/202112-03-2021
Clarification on certain refund related issues
DOWNLOAD
31 139/09/202010-06-2020
Clarification on Refund Related Issues
DOWNLOAD
32 135/05/202031-03-2020
Circular on Clarification on refund related issues
DOWNLOAD
33 125/44/201918-11-2019
Clarification on the fully electronic refund process through FORM GST RFD-01 and single disbursement.
DOWNLOAD
34 111/30/201903-10-2019
Clarification on procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum.
DOWNLOAD
35 110/29/201903-10-2019
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
DOWNLOAD
36 106/25/201929-06-2019
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
DOWNLOAD
37 104/23/201928-06-2019
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal
DOWNLOAD
38 94/13/201928-03-2019
Clarification on certain refund related issues under GST
DOWNLOAD
39 79/53/201826-10-2018
Clarification on refund related issues
DOWNLOAD
40 70/44/201826-10-2018
Clarification on certain issues related to refund
DOWNLOAD
41 63/37/201814-09-2018
Clarification regarding processing of refund claims filed by UIN entities - reg.
DOWNLOAD
42 60/34/201804-09-2018
Processing of refund applications filed by Canteen Stores Department (CSD)
DOWNLOAD
43 59/33/201804-09-2018
Clarification on refund related issues
DOWNLOAD
44 45/19/201830-05-2018
Clarifications on refund related issues
DOWNLOAD
45 43/17/201813-04-2018
clarifying the issues arising in refund to UIN
DOWNLOAD
46 40/14/201806-04-2018
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
DOWNLOAD
47 37/11/201815-03-2018
Clarifications on exports related refund issues
DOWNLOAD
48 36/10/201813-03-2018
Processing of refund application for UIN entities
DOWNLOAD
49 24/24/201721-12-2017
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports, and excess balance in electronic cash ledger- Reg
DOWNLOAD
50 18/18/201716-11-2017
Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
DOWNLOAD
51 17/17/201715-11-2017
Manual filing and processing of refund claims in respect of zero-rated supplies.
DOWNLOAD
52 14/14/201706-11-2017
Procedure regarding the procurement of supplies of goods from DTA by (EOU)/ (EHTP Unit /STP Unit/BTP Unit)
DOWNLOAD
53 8/8/201704-10-2017
Clarification on issues related to furnishing of Bond/LUT for exports
DOWNLOAD
54 5/5/201711-08-2017
Circular on Bond/LUT in case of exports without payment of integrated tax
DOWNLOAD
55 147/03/202112-03-2021
Clarification on certain refund related issues
DOWNLOAD
56 146/02/202123-02-2021
Clarification related to Dynamic Quick Response Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
DOWNLOAD
57 145/01/202111-02-2021
Standard Operating Procedure for implementation of the provision of suspension of GST registrations under sub-rule (2A) of rule 21A
DOWNLOAD
58 148/04/202118-05-2021
Seeks to prescribe 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 CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
DOWNLOAD
59 147/02/202112-03-2021
seeks to clarify certain refund related issues
DOWNLOAD
60 146/02/202123-02-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
DOWNLOAD
61 145/01/202111-02-2021
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
DOWNLOAD
62 Circular No. 144/14/2020- GST15-12-2020
Waiver from recording of UIN on the invoices for the months of April 2020 to March2021
DOWNLOAD
63 Circular No. 143/13/2020- GST10-11-2020
Quarterly Return Monthly Payment Scheme
DOWNLOAD
64 Circular No. 142/12/2020- GST09-10-2020
Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020
DOWNLOAD
65 141/11/202024-06-2020
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)
DOWNLOAD
66 140/10/202010-06-2020
Clarification on refund related issues
DOWNLOAD
67 139/09/202010-06-2020
Clarification on refund related issues
DOWNLOAD
68 138/08/202006-05-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
DOWNLOAD
69 137/07/202013-04-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-Advances)
DOWNLOAD
70 136/06/202003-04-2020
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)
DOWNLOAD