GST Circulars — 267 CBIC Circulars & Instructions

254/11/2025-GST — Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017

27 Oct 2025CBIC

This GST circular, issued by the CBIC on October 27, 2025, clarifies who is responsible for handling specific actions related to GST disputes and penalties. Basically, it...

253/10/2025-GST — Regarding withdrawal of circular No. 212/6/2024-GST.

01 Oct 2025CBIC

Simply put, this new circular cancels out and makes Circular 212/6/2024-GST obsolete. It's like pressing the undo button on a previous instruction. Circular 212/6/2024-GST...

252/09/2025-GST — Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

23 Sep 2025CBIC

This circular, issued by the CBIC, deals with how GST officers will communicate with taxpayers. Basically, it makes official something that's been encouraged for a while: all...

251/08/2025-GST — Clarification on various doubts related to treatment of secondary or post-sale discounts under GST

12 Sep 2025CBIC

This circular, issued by the CBIC on September 12, 2025, aims to clarify how GST applies to discounts given after a sale has already happened – often called post-sale...

250/07/2025-GST — Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

24 Jun 2025CBIC

This circular clarifies who you should appeal to if you disagree with an order issued by a Common Adjudicating Authority (CAA). Remember those show cause notices (SCNs) issued...

249/06/2025-GST — 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

09 Jun 2025CBIC

GST Circular 249/06/2025-GST mandates that all official communications from CBIC officers to taxpayers and other concerned parties must now include a Document Identification...

248/05/2025-GST — Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

27 Mar 2025CBIC

The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 248/05/2025-GST on March 27, 2025, to clarify several practical problems arising from Section 128A of the...

247/04/2025-GST — Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

14 Feb 2025CBIC

This circular, issued by the CBIC on February 14, 2025, clarifies how Goods and Services Tax (GST) applies to various goods, based on decisions made during the 55th GST Council...

246/03/2025-GST — Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

30 Jan 2025CBIC

The CBIC has issued Circular 246/03/2025-GST to clarify the applicability of late fees for delays in filing FORM GSTR-9C, which is the reconciliation statement that taxpayers...

244/01/2025-GST — Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

28 Jan 2025CBIC

GST on Co-Insurance and Re-insurance Commissions: CBIC Clarifies the Rules CBIC circular 244/01/2025-GST issued on January 28, 2025, provides much-needed clarity on how Goods...

245/02/2025-GST — Clarifications regarding applicability of GST on certain services.

28 Jan 2025CBIC

This circular aims to clarify how GST applies to a few specific types of services, addressing some common confusions faced by businesses. Think of it as a guide to make sure...

240/34/2024-GST — Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform

31 Dec 2024CBIC

GST Circular 240/34/2024: ITC for E-commerce Operators under Section 9(5) Explained This GST circular clarifies how e-commerce operators (ECOs) can claim Input Tax Credit...

241/35/2024-GST — Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract

31 Dec 2024CBIC

GST Circular 241/35/2024-GST, issued by the CBIC, provides clarity on claiming Input Tax Credit (ITC) when goods are delivered by the supplier to their own place of business...

242/36/2024-GST — Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

31 Dec 2024CBIC

This circular, released by the CBIC on December 31, 2024, clarifies how to determine the "place of supply" for online services when the service provider is located in India and...

243/37/2024-GST — Clarification on various issues pertaining to GST treatment of vouchers

31 Dec 2024CBIC

The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 243/37/2024-GST on December 31, 2024, to clarify the GST treatment of vouchers. This circular addresses...

239/33/2024--GST — 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.

04 Dec 2024CBIC

GST Circular 239/33/2024: Clarification on Tax Officer Authority for Demand and Recovery The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 239/33/2024 on...

Corrigendum — Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024

25 Oct 2024CBIC

237/31/2024-GST dated October 15th, 2024, issued on October 25th, 2024. This corrigendum is essentially a "correction note" for the original circular, which dealt with certain...

237/31/2024-GST — Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.

15 Oct 2024CBIC

This circular, issued by the CBIC on October 15, 2024, clarifies some confusion surrounding Section 16, subsections (5) and (6) of the CGST Act, 2017. These sections deal with...

238/32/2024-GST — Clarification of various doubts related to Section 128A of the CGST Act, 2017.

15 Oct 2024CBIC

This circular, issued by the CBIC on October 15, 2024, essentially provides much-needed clarity on how penalties are waived or reduced when taxpayers voluntarily disclose...

234/28/2024-GST — Clarifications regarding applicability of GST on certain services

11 Oct 2024CBIC

This circular clarifies how GST applies to some tricky service scenarios that have been causing confusion in the industry. Think of it as the government trying to iron out...

235/29/2024-GST — Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi

11 Oct 2024CBIC

GST Circular 235/29/2024-GST, issued on October 11, 2024, from the CBIC clarifies GST rates and classifications for certain goods following the 54th GST Council meeting held on...

236/30/2024-GST — Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

11 Oct 2024CBIC

The circular aims to clarify exactly what this phrase means, especially when businesses are selling goods or assets in their current condition and location. Essentially, the...

230/24/2024-GST — Clarification in respect of advertising services provided to foreign clients.

11 Sep 2024CBIC

This circular, issued by the CBIC on September 11, 2024, clarifies how GST applies to advertising services provided by Indian companies to clients located outside of India....

231/25/2024-GST — Clarification on availability of input tax credit in respect of demo vehicles.

11 Sep 2024CBIC

This circular, issued by the CBIC, addresses a long-standing confusion about whether GST paid on vehicles used as demos by car dealerships and manufacturers can be claimed as...

232/26/2024-GST — Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

11 Sep 2024CBIC

This circular addresses a common question about Goods and Services Tax (GST) for Indian data hosting companies. Specifically, it clarifies where the supply of data hosting...

233/27/2024-GST — Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.

11 Sep 2024CBIC

GST circular 233/27/2024-GST addresses a specific situation faced by exporters who claimed IGST refunds on their exports, but at the same time, had imported certain raw...

228/22/2024-GST — Clarifications regarding applicability of GST on certain services -reg.

15 Jul 2024CBIC

The Central Board of Indirect Taxes and Customs (CBIC) issued circular 228/22/2024-GST on July 15, 2024, to clarify how Goods and Services Tax (GST) applies to specific types...

229/23/2024-GST — Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.

15 Jul 2024CBIC

GST Circular 229/23/2024-GST, issued by the CBIC on July 15, 2024, provides much-needed clarity on the GST rates and classification of specific goods, based on the decisions...

224/18/2024-GST — Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

11 Jul 2024CBIC

This GST circular, released by the CBIC, addresses a common problem: what happens when a taxpayer loses their first appeal against a GST demand but the GST Appellate Tribunal...

225/19/2024-GST — Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

11 Jul 2024CBIC

GST Circular 225/19/2024-GST addresses the often-confusing issue of how Goods and Services Tax (GST) applies when a company provides a "corporate guarantee" to its related...

226/20/2024-GST — Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.

11 Jul 2024CBIC

This new circular addresses a common issue faced by exporters: what happens when the price of goods you've already exported goes up, requiring you to pay additional IGST later?...

227/21/2024-GST — Processing of refund applications filed by Canteen Stores Department (CSD).

11 Jul 2024CBIC

This circular provides clarification on how GST officers should handle refund claims filed by the Canteen Stores Department (CSD). Basically, it aims to streamline and...

223/17/2024-GST — Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.

10 Jul 2024CBIC

This circular updates who the "proper officer" is for certain GST functions – specifically, anything related to GST registration and the composition scheme. It's essentially an...

222/16/2024-GST — Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.

26 Jun 2024CBIC

GST on Telecom Spectrum: Clarification on Instalment Payments The Central Board of Indirect Taxes and Customs (CBIC) issued Circular 222/16/2024-GST on June 26, 2024, to...

221/15/2024-GST — Time of supply on Annuity Payments under HAM Projects

26 Jun 2024CBIC

GST circular 221/15/2024-GST clarifies the time of supply for Goods and Services Tax (GST) purposes specifically concerning annuity payments received by developers involved in...

220/14/2024-GST — Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

26 Jun 2024CBIC

This circular clarifies where the GST will be levied when Indian banks provide custodial services to FPIs. Custodial services basically involve safekeeping of securities like...

219/13/2024-GST — Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

26 Jun 2024CBIC

GST on Optical Fiber Cable Infrastructure: Clarification on Input Tax Credit The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular 219/13/2024-GST on June...

218/12/2024-GST — Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

26 Jun 2024CBIC

This circular clarifies how GST applies when an overseas affiliate provides a loan to its Indian affiliate, or when any person gives a loan to a related party. The main point...

217/11/2024-GST — Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

26 Jun 2024CBIC

Circular 217/11/2024-GST clarifies the rules around Input Tax Credit (ITC) for insurance companies when they reimburse policyholders for car repairs under motor insurance...

216/10/2024-GST — Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023

26 Jun 2024CBIC

Let's break down the recently issued GST Circular 216/10/2024-GST on warranty and extended warranty, a follow-up to Circular 195 issued last year. This circular clarifies the...

215/09/2024-GST — Clarification on taxability of wreck and salvage values in motor insurance claims.

26 Jun 2024CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular 215/09/2024-GST to clarify how GST applies to the sale of salvaged or wrecked vehicle parts in motor...

214/08/2024-GST — Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value

26 Jun 2024CBIC

GST Circular 214/08/2024-GST, issued on June 26, 2024, clarifies how businesses should handle GST input tax credit (ITC) on life insurance premiums paid for their employees,...

213/07/2024-GST — Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

26 Jun 2024CBIC

This circular clarifies whether GST applies when a company gives its employees shares or securities as part of their compensation package. Essentially, the government is saying...

212/06/2024-GST — Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers

26 Jun 2024CBIC

This new circular, issued by the CBIC, clarifies how suppliers can prove they've met the conditions to get a deduction in the taxable value of goods or services when passing on...

211/05/2024-GST — Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.

26 Jun 2024CBIC

This new GST circular from the CBIC clarifies the deadline for claiming Input Tax Credit (ITC) on GST paid under Reverse Charge Mechanism (RCM) on supplies received from...

210/04/2024-GST — Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.

26 Jun 2024CBIC

This circular, released on June 26, 2024, clarifies how GST is to be calculated when an Indian company (the recipient) imports services from its parent company or another...

209/03/2024-GST — Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply

26 Jun 2024CBIC

This circular clarifies how to figure out the place of supply when goods are sent for "mere supply" – meaning they're simply delivered to a registered person's place of...

208/02/2024-GST — Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

26 Jun 2024CBIC

This circular, released on June 26, 2024, provides clarifications on some sticky points regarding the special GST procedure applicable to manufacturers of certain specified...

207/01/2024-GST — Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

26 Jun 2024CBIC

Essentially, this circular sets minimum monetary thresholds for the GST department to file appeals or applications before the Goods and Services Tax Appellate Tribunal (GSTAT),...

205/17/2023-GST — Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

31 Oct 2023CBIC

206/18/2023-GST — Clarifications regarding applicability of GST on certain services.

31 Oct 2023CBIC

This circular aims to clarify how GST applies to a few specific types of services that have been causing confusion for businesses. Basically, the government wants to ensure...

202/14/2023-GST — Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

27 Oct 2023CBIC

203/15/2023-GST — Clarification regarding determination of place of supply in various cases

27 Oct 2023CBIC

204/16/2023-GST — Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

27 Oct 2023CBIC

200/12/2023-GST — clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

01 Aug 2023CBIC

201/13/2023-GST — Clarifications regarding applicability of GST on certain services

01 Aug 2023CBIC

192/04/2023-GST — Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

17 Jul 2023CBIC

193/05/2023-GST — Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

17 Jul 2023CBIC

194/06/2023-GST — Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

17 Jul 2023CBIC

195/07/2023-GST — Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

17 Jul 2023CBIC

196/08/2023-GST — Clarification on taxability of share capital held in subsidiary company by the parent company

17 Jul 2023CBIC

197/09/2023-GST — Clarification on refund-related issues

17 Jul 2023CBIC

198/10/2023-GST — Clarification on issue pertaining to e-invoice

17 Jul 2023CBIC

199/11/2023-GST — Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

17 Jul 2023CBIC

191/03/2023 — Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg

27 Mar 2023CBIC

189/01/2023-GST — clarification regarding GST rates and classification of certain goods.

13 Jan 2023CBIC

190/02/2023-GST — clarification regarding GST rates and classification of certain services.

13 Jan 2023CBIC

183/15/2022-GST — Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

27 Dec 2022CBIC

184/16/2022-GST — Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

27 Dec 2022CBIC

185/17/2022-GST — Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

27 Dec 2022CBIC

186/18/2022-GST — Clarification on various issue pertaining to GST

27 Dec 2022CBIC

187/19/2022-GST — Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

27 Dec 2022CBIC

188/20/2022-GST — Prescribing manner of filing an application for refund by unregistered persons

27 Dec 2022CBIC

181/13/2022-GST — Clarification on refund related issues

10 Nov 2022CBIC

182/14/2022-GST — Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

10 Nov 2022CBIC

180/12/2022-GST — Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd

09 Sep 2022CBIC

177/09/2022-GST — Clarifications regarding applicable GST rates & exemptions on certain services

03 Aug 2022CBIC

178/10/2022-GST — GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

03 Aug 2022CBIC

179/11/2022-GST — Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh

03 Aug 2022CBIC

170/02/2022-GST — 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

06 Jul 2022CBIC

171/03/2022-GST — Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

06 Jul 2022CBIC

172/04/2022-GST — Clarification on various issue pertaining to GST

06 Jul 2022CBIC

173/05/2022-GST — Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

06 Jul 2022CBIC

174/06/2022-GST — Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

06 Jul 2022CBIC

175/07/2022-GST — Manner of filing refund of unutilized ITC on account of export of electricity.

06 Jul 2022CBIC

176/08/2022-GST — Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

06 Jul 2022CBIC

169/01/2022-GST — 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

12 Mar 2022CBIC

168/24/2021 — Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

30 Dec 2021CBIC

167/23/2021 — GST on service supplied by restaurants through e-commerce operators-reg.

17 Dec 2021CBIC

166/22/2021 — Circular on Clarification on refund related issues

17 Nov 2021CBIC

165/21/2021 — 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

17 Nov 2021CBIC

164/20/2021-GST — Clarifications regarding applicable GST rates & exemptions on certain services.

06 Oct 2021CBIC

163/19/2021-GST — 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.

06 Oct 2021CBIC

162/18/2021-GST — Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

25 Sep 2021CBIC

161/17/2021-GST — Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

20 Sep 2021CBIC

160/16/2021-GST — Clarification in respect of certain GST related issues

20 Sep 2021CBIC

159/15/2021-GST — Clarification on doubts related to scope of "Intermediary"

20 Sep 2021CBIC

158/14/2021-GST — 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

06 Sep 2021CBIC

157/13/2021-GST — Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.

20 Jul 2021CBIC

156/12/2021-GST — 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.

21 Jun 2021CBIC

155/11/2021-GST — Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

17 Jun 2021CBIC

154/10/2021-GST — GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

17 Jun 2021CBIC

153/09/2021-GST — GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

17 Jun 2021CBIC

152/08/2021-GST — 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

17 Jun 2021CBIC

151/07/2021-GST — Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

17 Jun 2021CBIC

150/06/2021-GST — Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

17 Jun 2021CBIC

149/05/2021-GST — Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

17 Jun 2021CBIC

148/04/2021-GST — 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.

18 May 2021CBIC

147/03//2021-GST — seeks to clarify certain refund related issues

12 Mar 2021CBIC

146/02/2021-GST — 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.

23 Feb 2021CBIC

145/01/2021-GST — Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.

11 Feb 2021CBIC

144/14/2020-GST — Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

15 Dec 2020CBIC

143/13/2020- GST — Provisions relating to Quarterly Return Monthly Payment Scheme

10 Nov 2020CBIC

142/12/2020- GST — Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020

09 Oct 2020CBIC

141/11/2020-GST — Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

24 Jun 2020CBIC

140/10/2020 - GST — Clarification in respect of levy of GST on Director's Remuneration.

10 Jun 2020CBIC

139/09/2020-GST — Clarification on Refund Related Issues.

10 Jun 2020CBIC

138/08/2020-GST — Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.

06 May 2020CBIC

137/07/2020-GST — Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

13 Apr 2020CBIC

136/06/2020-GST — 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

03 Apr 2020CBIC

135/05/2020 - GST — Circular on Clarification on refund related issues - Reg

31 Mar 2020CBIC

134/04/2020-GST — Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

23 Mar 2020CBIC

133 03/2020-GST — Seeks to clarify issues 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

23 Mar 2020CBIC

132/2/2020 - GST — To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

18 Mar 2020CBIC

131/1/2020-GST — Standard Operating Procedure (SOP) to be followed by exporters -reg.

23 Jan 2020CBIC

130/2019-GST — RCM on renting of motor vehicles.

31 Dec 2019CBIC

129/48/2019 - GST — Standard Operating Procedure to be followed in case of non-filers of returns-reg.

24 Dec 2019CBIC

128/47/2019 - GST — 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.

23 Dec 2019CBIC

127/46/2019-GST — seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

04 Dec 2019CBIC

126/45/2019-GST — 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.

22 Nov 2019CBIC

125/44/2019 - GST — Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

18 Nov 2019CBIC

124/43/2019 - GST — Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

18 Nov 2019CBIC

123/42/2019- GST — Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

11 Nov 2019CBIC

122/41/2019- GST — 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.

05 Nov 2019CBIC

121/40/2019-GST — Clarification related to supply of grant of alcoholic liquor license.

11 Oct 2019CBIC

120/39/2019- GST — Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

11 Oct 2019CBIC

119/38/2019-GST — Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

11 Oct 2019CBIC

118/37/2019-GST — Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

11 Oct 2019CBIC

117/36/2019-GST — Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

11 Oct 2019CBIC

116/35/2019-GST — 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 by individual donors.

11 Oct 2019CBIC

115/34/2019-GST — Clarification on issue of GST on Airport levies.

11 Oct 2019CBIC

114/33/2019-GST — Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

11 Oct 2019CBIC

113/32/2019-GST — Clarification regarding GST rates & classification (goods) Circular-reg.

11 Oct 2019CBIC

112/31/2019-GST — Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

03 Oct 2019CBIC

111/30/2019 - GST — Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

03 Oct 2019CBIC

110/29/2019 - GST — Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

03 Oct 2019CBIC

Corrigendum — Corrigendum to Circular No. 63/37/2018-GST

06 Sep 2019CBIC

109/28/2019- GST — Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

22 Jul 2019CBIC

108/27/2019-GST — which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

18 Jul 2019CBIC

107/26/2019-GST — which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

18 Jul 2019CBIC

Corrigendum — Corrigendum to Circular No. 45/19/2018-GST

18 Jul 2019CBIC

Corrigendum — Corrigendum to Circular No. 102/21/2019-GST

15 Jul 2019CBIC

Corrigendum — Corrigendum to Circular No. 97/16/2019-GST

01 Jul 2019CBIC

106/25/2019-GST — 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 - reg.

29 Jun 2019CBIC

105/24/2019-GST — Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

28 Jun 2019CBIC

104/23/2019-GST — Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

28 Jun 2019CBIC

103/22/2019-GST — Clarification regarding determination of place of supply in certain cases-reg.

28 Jun 2019CBIC

102/21/2019-GST — Clarification regarding applicability of GST on additional / penal interest-reg

28 Jun 2019CBIC

101/20/2019-GST — GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

30 Apr 2019CBIC

100/19/2019-GST — GST Applicability on Seed Certification Tags.

30 Apr 2019CBIC

99/18/2019-GST — Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

23 Apr 2019CBIC

98/17/2019-GST — Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

23 Apr 2019CBIC

97/16/2019-GST — Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

05 Apr 2019CBIC

96/15/2019-GST — Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.

28 Mar 2019CBIC

95/14/2019-GST — Seeks to clarify verification for grant of new registration.

28 Mar 2019CBIC

94/13/2019-GST — Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

28 Mar 2019CBIC

93/12/2019-GST — Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding

08 Mar 2019CBIC

92/11/2019-GST — Circular clarifying various doubts related to treatment of sales promotion scheme under GST

07 Mar 2019CBIC

Corrigendum — Corrigendum to Circular No. 76/50/2018-GST

07 Mar 2019CBIC

91/10/2019-GST — Seeks to give 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.

18 Feb 2019CBIC

90/09/2019-GST — Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

18 Feb 2019CBIC

89/08/2019-GST — Seeks to clarify situations of 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.

18 Feb 2019CBIC

88/07/2019-GST — Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

01 Feb 2019CBIC

4/1/2019 — Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

01 Feb 2019CBIC

87/06/2019-GST — Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.

02 Jan 2019CBIC

86/05/2019-GST — GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

01 Jan 2019CBIC

85/04/2019-GST — Clarification on GST rate applicable on supply of food and beverage services by educational institution.

01 Jan 2019CBIC

84/03/2019-GST — Clarification on issue of classification of service of printing of pictures covered under 998386.

01 Jan 2019CBIC

83/02/2019- GST — Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

01 Jan 2019CBIC

82/01/2019- GST — Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

01 Jan 2019CBIC

81/55/2018-GST — seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

31 Dec 2018CBIC

80/54 /2018-GST — Clarification regarding GST rates & classification (goods)

31 Dec 2018CBIC

79/53/2018-GST — Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

31 Dec 2018CBIC

78/52/2018-GST — Clarification on export of services under GST

31 Dec 2018CBIC

77/51/2018-GST — Denial of composition option by tax authorities and effective date thereof

31 Dec 2018CBIC

76/50/2018-GST — 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

31 Dec 2018CBIC

75/49/2018-GST — Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture

27 Dec 2018CBIC

74/48/2018-GST — Circular clarifying collection of tax at source by Tea Board of India.

05 Nov 2018CBIC

73/47/2018-GST — Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

05 Nov 2018CBIC

Corrigendum — Corrigendum to Circular No. 57/31/2018-GST

05 Nov 2018CBIC

72/46/2018-GST — Circular to clarify the procedure in respect of return of time expired drugs or medicines

26 Oct 2018CBIC

71/45/2018-GST — Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

26 Oct 2018CBIC

70/44/2018 -GST — Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

26 Oct 2018CBIC

69/43/2018-GST — Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

26 Oct 2018CBIC

68/42/2018-GST — Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

05 Oct 2018CBIC

67/41/2018-GST — 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

28 Sep 2018CBIC

66/40/2018-GST — GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

26 Sep 2018CBIC

65/39/2018-GST — Guidelines for Deductions and Deposits of TDS by the DDO under GST

14 Sep 2018CBIC

64/38/2018-GST — 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

14 Sep 2018CBIC

63/37/2018 - GST — Clarification regarding processing of refund claims filed by UIN entitles

14 Sep 2018CBIC

62/36/2018-GST — Levy of GST on Priority Sector Lending Certificate-reg.

12 Sep 2018CBIC

61/35/2018-GST — E-way bill in case of storing of goods in godown of transporter.

04 Sep 2018CBIC

60/34/2018-GST — Processing of refund applications filed by Canteen Stores Department (CSD).

04 Sep 2018CBIC

59/33/2018-GST — Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

04 Sep 2018CBIC

58/32/2018-GST — Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

04 Sep 2018CBIC

57/31/2018-GST — Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

04 Sep 2018CBIC

Corrigendum — Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding

04 Sep 2018CBIC

56/30/2018-GST — Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.

24 Aug 2018CBIC

55/29/2018- GST — Taxability of services provided by Industrial Training Institutes (ITI) .

10 Aug 2018CBIC

54/28/2018-GST — Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.

09 Aug 2018CBIC

53/27/2018-GST — Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products

09 Aug 2018CBIC

52/26/2018-GST — Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

09 Aug 2018CBIC

51/25/2018-GST — Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)

31 Jul 2018CBIC

50/24/2018-GST — Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018-CT dated 31.03.2018-reg.

31 Jul 2018CBIC

49/23/2018-GST — Seeks to modify Circular No. 41/15/2018-GST

21 Jun 2018CBIC

48/22/2018-GST — Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.

14 Jun 2018CBIC

47/21/2018-GST — Clarifications of certain issues under GST.

08 Jun 2018CBIC

46/20/2018-GST — Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.

06 Jun 2018CBIC

45/19/2018-GST — Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

30 May 2018CBIC

3/1/2018 — Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.

25 May 2018CBIC

44/18/2018-CGST — Issue related to taxability of 'tenancy rights' under GST- Regarding.

02 May 2018CBIC

43/17/2018-GST — clarifying the issues arising in refund to UIN.

13 Apr 2018CBIC

42/16/2018-GST — clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

13 Apr 2018CBIC

41/15/2018-GST — clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

13 Apr 2018CBIC

40/14/2018-GST — Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg.

06 Apr 2018CBIC

39/13/2018-GST — Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.

03 Apr 2018CBIC

38/12/2018-GST — Clarifications on issues related to Job Work.

26 Mar 2018CBIC

37/11/2018-GST — Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

15 Mar 2018CBIC

36/10/2018-GST — Processing of refund application for UIN entities.

13 Mar 2018CBIC

35/9/2018-GST — Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV.

05 Mar 2018CBIC

34/8/2018-GST — Clarification regarding GST in respect of certain services.

01 Mar 2018CBIC

33/07/2018-GST — 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-reg..

23 Feb 2018CBIC

32/06/2018-GST — Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.

12 Feb 2018CBIC

31/05/2018 - GST — 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.

09 Feb 2018CBIC

30/4/2018-GST — GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .

25 Jan 2018CBIC

29/3/2018-GST — GST dated 25.01.2018 seeks to clarify 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.

25 Jan 2018CBIC

Corrigendum — Corrigendum to Circular No. 28/02/2018-GST

18 Jan 2018CBIC

28/02/2018-GST — Clarifications regarding GST on College Hostel Mess Fees.

08 Jan 2018CBIC

27/01/2018-GST — Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

04 Jan 2018CBIC

26/26/2017-GST — Filing of returns under GST.

29 Dec 2017CBIC

25/25/2017-GST — Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

21 Dec 2017CBIC

24/24/2017-GST — Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

21 Dec 2017CBIC

23/23/2017-GST — 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.

21 Dec 2017CBIC

22/22/2017-GST — Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.

21 Dec 2017CBIC

21/21/2017-GST — GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

22 Nov 2017CBIC

20/20/2017-IGST — GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.

22 Nov 2017CBIC

19/19/2017-GST — Clarification on taxability of custom milling of paddy.

20 Nov 2017CBIC

18/1 8 /2017-GST — Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

16 Nov 2017CBIC

17/17/2017 - GST — Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

15 Nov 2017CBIC

16/16/2017-GST — Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

15 Nov 2017CBIC

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.

06 Nov 2017CBIC

14/14 /2017 - GST — Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.

06 Nov 2017CBIC

13/13/2017-GST — Clarification of classification of cut pieces of fabric under GST.

27 Oct 2017CBIC

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].

26 Oct 2017CBIC

11/11/2017-GST — Clarification on taxability of printing contracts.

20 Oct 2017CBIC

10/10/2017-GST — Clarification on movement of goods on approval basis.

18 Oct 2017CBIC

9/9/2017- GST — Authorized officer for enrollment of Goods and Services Tax Practitioner.

18 Oct 2017CBIC

8/8/2017-GST — Clarification on issues related to furnishing of Bond/LUT for exports.

04 Oct 2017CBIC

2/1/2017 — Clarification on supply of satellite launch services by ANTRIX Corporation Ltd.

27 Sep 2017CBIC

7/7/2017-GST — System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding.

01 Sep 2017CBIC

06/06/2017-CGST — CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.

27 Aug 2017CBIC

5/5/2017 - GST — Circular on Bond/LUT in case of exports without payment of integrated tax.

11 Aug 2017CBIC

4/4/2017-GST — Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg.

07 Jul 2017CBIC

1/1/2017 — Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding.

07 Jul 2017CBIC

3/3/2017 - GST — Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

05 Jul 2017CBIC

2/2/2017-GST — Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.

04 Jul 2017CBIC

1/1/2017-GST — Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.

26 Jun 2017CBIC

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