CGST Circulars issued in 2017

CGST Circulars

CGST Circular No

File No

Date

Subject

No 26/26/2017 F. No. 349/164/2017-GST  29/12/2017 Filing of returns under GST
No 25/25/2017 F. No. 349/58/2017-GST  21/12/2017  Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
No 24/24/2017 F. No. 349/58/2017-GST  21/12/2017  Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
No 23/23/2017  F. No. 349/58/2017-GST  21/12/2017 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
No 22/22/2017  F. No. 349/5/2017-GST  21/12/2017  Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
No 21/21/2017  F. No. 354/320/2017- TRU(Pt)  22/11/2017  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].
No 20/20/2017  F. No. 354/320/2017- TRU(Pt)  22/11/2017  GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols
No 19/19/2017  F. No. 354/263/2017- TRU  20/11/2017  Clarification on taxability of custom milling of paddy.
No 18/18/2017  F. No. 354/320/2017-TRU-Pt.1  16/11/2017  Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
No 17/17/2017  F. No. 349/169/2017-GST  15/11/2017  Manual filing and processing of refund claims in respect of zero-rated supplies.
No 16/16/2017  F.No. 354/173/2017-TRU  15/11/2017  Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
No 15/15/2017  F.No. 349/164/2017-GST  06/11/2017  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
No 14/14/2017  F. No. 349/21/2016 GST  06/11/2017  Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
No 13/13/2017  F. No. 354/129/2017-TRU  27/10/2017  Clarification of classification of cut pieces of fabric under GST
No 12/12/2017  F.No.354/117/2017-TRU (Pt-III)  26/10/2017  Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
No 11/11/2017  F. No. 354/263/2017-TRU  20/10/2017  Clarification on taxability of printing contracts
No 10/10/2017  CBEC - 20/16/03/2017-GST  18/10/2017  Clarification on movement of goods on approval basis
No 9/9/2017  F. No. 349/75/2017-GST  18/10/2017  Authorized officer for enrollment of Goods and Services Tax Practitioner
No 8/8/2017  F. No. 349/74/2017-GST (Pt.) Vol.-II  04/10/2017 Clarification on issues related to furnishing of Bond/LUT for exports
No 7/7/2017  F. No. 349/164/2017/-GST  01/09/2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
No 6/6/2017  F. No. 354/149/2017-TRU  27/08/2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
No 5/5/2017  F. No. 349/82/2017-GST  11/08/2017 Circular on Bond/LUT in case of exports without payment of integrated tax
No 4/4/2017  F. No. 349/82/2017-GST  07/07/2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
No 3/3/2017  F. No. 349/75/2017-GST  05/07/2017  Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
No 2/2/2017  F. No. 349/82/2017-GST  04/07/2017  Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
No 1/1/2017  F. No. 349/75/2017-GST  26/06/2017  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