A concise summary of GST circulars and orders, providing clarity and guidance on various GST-related matters.
Goods and Services Tax (GST) is a consumption-based indirect tax levied on the supply of goods and services in India. The GST regime was introduced in India on 1 July 2017 and has since revolutionised the country’s indirect tax system.The GST Council, a constitutional body, governs the administration and implementation of GST in India. It is responsible for making recommendations on the rates of taxes, exemptions, and other related matters.GST Circulars and Orders are crucial in providing guidance and clarification to taxpayers and other stakeholders in the GST regime. The following article provides a comprehensive summary of GST Circulars and Orders.
Introduction to GST Circulars and Orders
GST Circulars and Orders are issued by the Central Board of Indirect Taxes and Customs (CBIC) to provide guidance, clarification, and information on various aspects of the GST regime. They are official communications from the CBIC to taxpayers, trade, and industry. GST Circulars and Orders are binding on all taxpayers and other stakeholders and are considered as legal documents.
Types of GST Circulars and Orders
GST Circulars and Orders can be classified into two categories:
GST Circulars
These circulars provide clarifications and guidelines on various aspects of GST, including procedures, compliance, and returns.
GST Orders
The CBIC issues these orders to provide direction and instructions on specific issues related to GST, such as changes in the law, issuance of notifications, and resolving disputes.
Types of GST
Goods and Services Tax (GST) in India is a comprehensive indirect tax on the manufacture, sale, and consumption of goods and services throughout India. There are 3 types of GST in India:
- Central GST (CGST) – levied by the central government
- State GST (SGST) – levied by the state government
- Integrated GST (IGST) – levied by the central government on the inter-state supply of goods and services.
These 3 types of GST work together to ensure that the tax burden is shared equally between the central and state governments and that the flow of goods and services is smooth across state borders.
Importance of GST Circulars and Orders
GST Circulars and Orders are essential for taxpayers, trade, and industry in understanding and complying with the GST regime. They provide clarity and guidance on various aspects of the GST law and help taxpayers make informed decisions.
The following are some of the key reasons why GST Circulars and Orders are important:
Clarity on GST Laws and Procedures
GST Circulars and Orders provide clarity and guidance on various aspects of the GST law, including procedures for compliance, filing of returns, and paying taxes
Resolving Disputes
GST Orders are issued to resolve disputes and provide direction on specific issues related to GST
Keeping Up-To-Date With Changes
Circulars and Orders provide information on changes in the GST law, including new notifications and amendments. This helps taxpayers and other stakeholders keep up-to-date with the latest developments in the GST regime.
GST Circulars and Orders on Returns
One of the most critical aspects of the GST regime is the filing of returns. GST Circulars and Orders provide clarity and guidance on filing returns’ procedures and compliance requirements. The followings are some of the key GST Circulars and Orders on returns:
GST Circulars and Orders on Refunds
Refunds are an important aspect of the GST regime as they relieve taxpayers who have paid excess tax. GST Circulars and Orders provide clarity and guidance on the procedures for claiming refunds under the GST regime.
The followings are some of the key GST Circulars and Orders on refunds:
GST Circulars and Orders on Compliance
Compliance with the GST regime is essential for all taxpayers and other stakeholders. GST Circulars and Orders provide clarity and guidance on the compliance requirements under the GST regime.
The followings are some of the key GST Circulars and Orders on compliance:
- GST Circular No. 105/08/2021 – This circular clarifies the compliance requirements for taxpayers who have opted for the composition scheme
- GST Order No. 12/2021 – This order provides direction on the compliance requirements for e-commerce operators under the GST regime
- GST Circular No. 106/13/2021 – This circular clarifies taxpayers’ compliance requirements in case of a supply of goods and services through an e-commerce portal.
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Central Tax Circulars
Circular Number | Date | Subject | Description |
190/2023 | 13/01/2023 | Clarification regarding GST rates and classification of certain services | This circular provides clarity regarding the GST applicability on accommodation services offered by an Air Force Mess to its personnel. Additionally, it addresses the GST implications on incentives paid by the Ministry of Electronics and Information Technology to acquiring banks under a scheme to promote RuPay debit cards and low-value BHIM-UPI transactions. |
189/2023 | 13/01/2023 | Clarification regarding GST rates and classification of certain goods. | This Circular provides clarity on the GST rates and classification of specific goods, including rab, chilka, churi, carbonated beverages, etc., in accordance with the recommendations made during the 48th GST Council meeting. |
188/2022 | 27/12/2022 | Prescribing the manner of filing an application for refund by unregistered persons | The Circular outlines the guidelines for unregistered individuals to submit a refund application under GST in situations where construction contracts or long-term insurance policies are canceled. |
187/2022 | 27/12/2022 | Clarification regarding the treatment of statutory dues under GST by taxpayers for whom the proceedings have been finalised under the Insolvency and Bankruptcy Code, 2016 | The Circular addresses uncertainties concerning the execution of the adjudicating authority’s order under the Insolvency and Bankruptcy Code, 2016, regarding recovery demands against corporate debtors under the CGST Act. |
186/2022 | 27/12/2022 | Clarification on various issue pertaining to GST | The Circular provides clarity on the taxation of ‘No Claim Bonus’ provided by insurance companies and the usage of e-invoicing for a specific entity. |
185/2022 | 27/12/2022 | Clarification with regard to the applicability of the provisions of Section 75(2) of the Central Goods and Services Tax Act, 2017 and its effect on limitation | The Circular addresses concerns raised about the time limit for the proper officer to re-determine the tax payable after issuing a notice under Section 73(1) of the CGST Act, especially when the original time limit has lapsed. It also provides clarification on the calculation method for the said amount payable. |
184/2022 | 27/12/2022 | Clarification on the entitlement of input tax credit where the place of supply is determined as per the proviso to Section 12(8) of the Integrated Goods and Services Tax Act, 2017 | The Circular offers clarity on determining the place of supply for services involving the transportation of goods, including mail or courier services, to a location outside India when both the supplier and recipient are situated in India. |
183/2022 | 27/12/2022 | Clarification to deal with differences in Input Tax Credit (ITC) availed in Form GSTR-3B compared to Form GSTR-2A for FY 2017-18 and 2018-19 |
The Circular provides clarification on situations where Input Tax Credit (ITC) is claimed in GSTR-3B but is not reflected in GSTR-2A for FY 2017-18 and 2018-19 due to various reasons, including: The vendor not filing GSTR-1 but only filing GSTR-3B. The vendor filing GSTR-1 and GSTR-3B but not showing a particular invoice in GSTR-1. The vendor wrongly recording a B2B invoice as a B2C invoice in GSTR-1. The vendor filing GSTR-1 and mentioning the wrong GSTIN. |
182/2022 | 10/11/2022 | Guidelines for verifying the Transitional Credit under GST filed or revised from 1st Oct 2022 up to 30th Nov 2022 |
The Circular highlights the following points regarding verification of filed or revised TRAN forms: Verification will be conducted within 90 days, from 1st December 2022 to 28th February 2023, after filing the TRAN form. The verification process commences earlier of two dates: the availability of filed or revised TRAN forms on the back office system or the receipt of a self-certified downloaded copy. The applicant must submit a self-certified downloaded copy of the submitted or revised TRAN-1 or TRAN-2 along with the declaration in Annexure-A to the jurisdictional tax officer (Central or State). If both CGST and SGST components are present in the TRAN form, the jurisdictional officer can refer to the state officer. The officer may reject the TRAN application if no changes are found compared to earlier filed TRAN, if any. Annexure-I of the guidelines is applicable to CGST Tran credit. The jurisdictional officer who completes the verification must report it in the format provided in Annexure II of the guidelines. The Circular includes the complete verification checklist, Annexure-I, and II for reference. |
181/2022 | 10/11/2022 | Clarification on refund related notifications’ applicability-whether retrospective or prospective |
The Circular provides clarifications on the refund related to the inverted tax structure, as well as guidelines for migrated taxpayers to report their pre-GST Input Tax Credit (ITC) if they missed it earlier. The Circular also addresses specific aspects regarding GST rates and classification for various goods. The key points clarified are as follows: The new formula under Rule 89(5) for calculating the refund amount of unutilized ITC in case of an inverted tax structure applies prospectively from 5th July 2022. Refund restrictions for items under chapters 15 and 27 will apply prospectively from 18th July 2022. Electrically operated vehicles are classified under HSN 8703 and charged 5% GST, even if the battery is not fitted upon sale. HSN code 2515, which includes Caussine and other calcareous monumental or building stones, attracts a 5% concessional GST rate, including Napa stones. Fresh mangoes fall under HSN code 0804 and are exempt from GST, while sliced and dried mangoes attract 5% GST, and other forms of dried mango and mango pulp attract 12% GST. Treated sewage water is not considered purified and has been exempted under HSN 2201. Nicotine Polacrilex gum, used orally to discontinue the use of tobacco, falls under tariff item 2404 91 00 with 18% GST. The condition of 90% or more fly ash content applies only to fly ash aggregates and not to bricks and blocks, and it has been removed from 18th July 2022. GST rate clarification is provided for various by-products of pulses and dal, such as chilka, khanda, and churi under HSN code 2302. Aquatic and poultry feed, including husk, hay, wheat bran, and others excluding rice bran, are exempted, while bran and residues from sifting or milling of cereals, including rice bran, attract 5% GST under HSN code 2302. The department may regularize any interpretations other than the above on a case-to-case basis for previous tax periods. However, henceforth, cattle feed ingredients attract 5% GST under HSN code 2302. |
180/2022 | 09/09/2022 | Guidelines to file/revise 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 |
The Circular provides clarifications on various aspects related to the refund for the inverted tax structure and outlines guidelines for migrated taxpayers to report their pre-GST Input Tax Credit (ITC) if they missed it previously. Additionally, the Circular addresses specific matters concerning GST rates and the classification of certain goods. The key points clarified in the Circular are as follows: The new formula under Rule 89(5) for calculating the refund amount of unutilized ITC in cases of an inverted tax structure applies prospectively from 5th July 2022. Refund restrictions for items falling under chapters 15 and 27 will apply prospectively from 18th July 2022. Electrically operated vehicles are classified under HSN 8703 and attract a 5% GST rate, even if the battery is not fitted upon sale. HSN code 2515, covering Caussine and other calcareous monumental or building stones, is subject to a 5% concessional GST rate, including Napa stones. Fresh mangoes are classified under HSN code 0804 and are exempt from GST, while sliced and dried mangoes attract 5% GST, and other forms of dried mango and mango pulp attract 12% GST. Treated sewage water is not considered purified and has been exempted under HSN 2201. Nicotine Polacrilex gum, used orally to discontinue the use of tobacco, falls under tariff item 2404 91 00 with an 18% GST rate. The condition of 90% or more fly ash content applies only to fly ash aggregates and not to bricks and blocks, and it has been removed from 18th July 2022. GST rate clarification is provided for various by-products of pulses and dal, such as chilka, khanda, and churi under HSN code 2302. Aquatic and poultry feed, including husk, hay, wheat bran, and others (excluding rice bran), are exempted, while bran and residues from sifting or milling of cereals, including rice bran, attract 5% GST under HSN code 2302. The department may regularize any interpretations other than the above on a case-to-case basis for previous tax periods. However, from now on, cattle feed ingredients attract 5% GST under HSN code 2302. |
179/2022 | 03/08/2022 | Clarifying GST rates & classification (goods) based on the GST Council’s recommendations in its 47th meeting. |
The Circular offers clarifications regarding the refund process for the inverted tax structure and provides guidelines for migrated taxpayers to report their pre-GST Input Tax Credit (ITC) in case of any previous omissions. It also addresses specific aspects related to GST rates and classification for different goods. The main points clarified are as follows: The new formula under Rule 89(5) for calculating the refund of unutilized ITC in cases of an inverted tax structure will be applicable from 5th July 2022 onwards. Refund restrictions for items falling under chapters 15 and 27 will be applicable from 18th July 2022 onwards. Electrically operated vehicles will be classified under HSN 8703 and will be charged 5% GST, irrespective of whether the battery is fitted upon sale. HSN code 2515, which includes Caussine and other calcareous monumental or building stones, will attract a 5% concessional GST rate, including Napa stones. Fresh mangoes will fall under HSN code 0804 and will be exempt from GST. However, sliced and dried mangoes will attract 5% GST, and other forms of dried mango and mango pulp will attract 12% GST. Treated sewage water will be considered not purified and will be exempted under HSN 2201. Nicotine Polacrilex gum, used orally to discontinue the use of tobacco, will fall under tariff item 2404 91 00 with 18% GST. The condition of 90% or more fly ash content will apply only to fly ash aggregates and not to bricks and blocks, and this requirement has been removed from 18th July 2022. GST rate clarification is provided for various by-products of pulses and dal, such as chilka, khanda, and churi under HSN code 2302. Aquatic and poultry feed, including husk, hay, wheat bran, and others excluding rice bran, will be exempted from GST. However, bran and residues from sifting or milling of cereals, including rice bran, will attract 5% GST under HSN code 2302. The department may regularize any interpretations other than the ones mentioned above on a case-to-case basis for previous tax periods. However, from now on, cattle feed ingredients will attract 5% GST under HSN code 2302. |
178/2022 | 03/08/2022 | GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
Independent agreements between parties necessitate both obligation and consideration and encompass various scenarios, as listed below: Payment of liquidated damages. Payment of bonds or notice amounts by employees. Collection of fines for cheque dishonor. Collection of penalties for law contravention. Compensation paid for canceling coal blocks. Late payment charges for delays in bill payment. Collection of toll charges. Collection of fixed and variable electricity charges by power generating companies from the State Electricity Board (SEB) or DISCOMS or, in turn, from consumers. Collection of cancellation charges for rail or airway tickets or hotel bookings from passengers or tourists. |
177/2022 | 03/08/2022 | Clarifications regarding applicable GST rates & exemptions on certain services |
The Circular addresses the following points: Starting from 6th October 2021, ice cream parlors are required to pay GST at 18% on their sales, with the option to claim Input Tax Credit (ITC). If they previously paid GST at 5% without ITC, it will be considered legally acceptable and will avoid any legal disputes. The fees charged from prospective students seeking admission or ex-students needing eligibility or migration certificates are now exempted from GST. The exemption for storing or warehousing ginned or baled cotton is no longer applicable. Transit services of cargo to and from Nepal and Bhutan, including empty containers, are exempt from GST. GST exemption for sanitation and conservancy services to the Indian Army or government departments is applicable only if they are related to functions listed in the 11th and 12th Schedule meant for the general public. A 5% GST is applicable to the sale of advertisement space in souvenir books. Transportation of minerals from mining pits to railway sidings or beneficiation plants by vehicles with a driver’s assistance falls under HSN code 9966. It attracts 12% GST if the fuel cost is included, and 18% GST otherwise, without any exemptions. Charges for location or Preferential Location Charges (PLC) received in addition to the lease premium for long-term land leases are exempted from GST. Guest anchors’ services attract 18% GST if their turnover exceeds the threshold limit and they are GST-registered. Additional toll fees collected from vehicles without Fastags, for bridge or road access, are exempt from GST. Health care services, including Assisted Reproductive Technology (ART)/In vitro fertilization (IVF), do not attract GST. Services related to land development, such as leveling or laying drainage lines, attract GST. If companies hire passenger vehicles for a fixed duration at their disposal, it falls under HSN code 9966 and is subject to GST on a reverse charge basis. However, if companies use passenger transport services for specific journeys without a fixed duration, it falls under HSN code 9964 and does not attract GST under the reverse charge mechanism. The same applies to transporting employees to and from work in non-AC vehicles. Contracts for the construction, installation, and commissioning of dairy plants are considered works contracts and attract 18% GST from 18th July 2022. There is no GST on tickets purchased for public transportation from one place to another, irrespective of whether the ferry is publicly or privately owned or operated. However, this exemption does not apply if the transportation promotes tourism. |
176/2022 | 06/07/2022 | Withdrawal of CGST Circular 106/25/2019 issued on 29th June 2019. | The Circular revokes the previously issued Circular that provided clarification on tax refunds for goods sold by retail outlets situated in the departure area of the international airport. |
175/2022 | 06/07/2022 | Procedure to file refund application to claim unutilised ITC for export of electricity. | When filing an online refund application using RFD-01, the taxpayer should choose the “Any other” category. Additionally, they need to submit a copy of the scheduled energy statement for the electricity exported by the Generation Plants. The period eligible for the refund will be computed based on the last date of the month in which the electricity was exported, as per the monthly Regional Energy Account (REA) issued by the Regional Power Committee Secretariat under regulation 2(1)(nnn) of the CERC (Indian Electricity Grid Code) Regulations, 2010. |
174/2022 | 06/07/2022 | Procedure to get re-credit of ITC refunded back into the electronic credit ledger using GST PMT-03A. | The Circular provides comprehensive information about the re-credit procedure and the prescribed form for it. Additionally, it outlines the various refund categories applicable when using the form PMT-03A. |
173/2022 | 06/07/2022 | Issue of refund claims under the inverted duty structure where the seller sells goods under a few concessional notifications. | No accumulated Input Tax Credit (ITC) refund is permitted when input and output supplies are identical. The Circular offers additional clarifications on certain matters related to this. |
172/2022 | 06/07/2022 | Various issues regarding GST treatment |
The main areas clarified in the Circular are as follows: Refund process for recipients of deemed export supplies. Explanation of ineligible Input Tax Credit (ITC) as per Section 17(5) of the CGST Act. Treatment of perquisites provided by employers to employees under employment agreements. Guidelines for utilizing ITC from the electronic credit ledger and electronic cash ledger for tax payment and other liabilities. |
171/2022 | 06/07/2022 | Issues regarding applicability of demand and penalty provisions under the CGST Act for transactions with fake invoices. | This Circular outlines three scenarios and provides an explanation of their treatment under the GST law. |
170/2022 | 06/07/2022 | Compulsory reporting of correct information of interstate supplies and ineligible/ blocked ITC and reversal thereof in GSTR-3B and GSTR-1 | This Circular specifies the reporting requirements for certain tables of GSTR-3B, even though the details are auto-populated from GSTR-1/2B. It particularly focuses on B2C supplies and interstate supplies. |
169/2022 | 12/03/2022 | Amendment to Circular No. 31/05/2018-GST issued on 9th February 2018 regarding ‘Proper officer under sections 73 and 74 of the CGST Act and IGST Act | The Additional Commissioner/Joint Commissioner has been granted pan-India jurisdiction in specific cases for issuing show cause notices. |
168/2021 | 30/12/2021 | Refund filing mechanism by the taxpayers of the U.T. of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. |
The provided clarifications are as follows: Apply for a refund using the new GSTIN. No deduction from the electronic credit ledger is required. The tax officer will calculate the eligible refund amount. For refunds other than Input Tax Credit (ITC), the taxpayer must select ‘Any other’ as the category and provide reasons with supporting documents. Refund claims or re-credit should not be made using the old GSTIN before the merger. |
167/2021 | 17/12/2021 | Clarification given for charging GST on service by restaurants through e-commerce operators |
The following clarifications have been provided: E-commerce operators falling under Section 9(5) are not required to collect TCS under Section 52 or file GSTR-8. However, other operators must continue to collect TCS and file GSTR-8. Already registered e-commerce operators do not need a separate GST registration for supplying restaurant services under Section 9(5). E-commerce operators will be liable under Section 9(5) regardless of whether unregistered businesses are selling services through them. The aggregate turnover for e-commerce operators will be as per Section 2(6) and will include the sale value of restaurant services made through them. Restaurant services supplied through e-commerce operators will not be considered as inward supplies subject to Reverse Charge Mechanism (RCM). E-commerce operators shall pay the entire GST liability in cash for restaurant services, and no Input Tax Credit (ITC) can be used for this purpose. However, they need not reverse ITC on account of restaurant services liable for GST under Section 9(5). For supplies made on their own account, other than restaurant services, e-commerce operators will continue to charge tax at normal rates as notified, along with TCS. Separate bills must be issued by e-commerce operators for restaurant services and other services. They will issue invoices for restaurant services supplied through them. For reporting purposes, e-commerce operators shall report such supplies in Table 7A(1) or Table 4A of GSTR-1 and GSTR-3B. Restaurants providing services via e-commerce operators shall report these supplies in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B. |
166/2021 | 17/11/2021 | Circular on clarification related to refund related issues |
The standard 2-year time limit for refund applications does not apply to cases where taxpayers seek a refund of excess balance in their electronic cash ledger. For such refund cases mentioned above, taxpayers are not required to provide a certificate stating that the tax incidence has not been passed on or a declaration of not causing unjust enrichment. Taxpayers have the option to claim a refund of TDS/TCS credited or deposited into their electronic cash ledger, which remains unused. When recipients claim refunds for deemed exports, the relevant date is the filing date of returns by the supplier, related to such supplies. |
165/2021 | 17/11/2021 | Clarification regarding the applicability of Dynamic Quick Response (QR) Code on the B2C invoices. | If the payment is received from a recipient outside India through RBI approved modes, except in foreign exchange, the obligation to generate a B2C dynamic QR code is waived. This applies to payments made in convertible foreign exchange or in Indian rupees. |
164/2021 | 06/10/2021 | Clarification regarding GST rates & classification of services |
The GST rate and applicability of provisions have been clarified for the following services and items: Services: Cloud kitchens Ice cream sold in parlours Private coaching under the “Scholarships for students with Disabilities” scheme NSIL’s satellite launch services Toll plaza’s overloading charges Treatment followed by the State Transport Undertakings and Local Authorities when they take vehicles on rent Grant of mineral exploration and mining rights Admission into amusement parks Contractual manufacturing services related to alcoholic liquor for human consumption Items: Fresh fruits versus dry fruits GST rate on tamarind seeds Coconut versus copra Pure henna powder and leaves Supari and coated illaichi Brewers’ Spent Grain (BSG) and Dried Distillers’ Grains with Soluble (DDGS) Certain pharmaceutical products Laboratory reagents Issue of original/import Essentiality certificate Sale of an external battery with UPS system Specified Renewable Energy Projects Corrugated or non-corrugated fiber drums The clarification ensures a clear understanding of the GST rates and provisions for these specific services and items. |
163/2021 | 06/10/2021 | Clarification regarding GST rates & classification of goods |
The GST rate and applicability of provisions have been clarified for the following services and items: Services: Cloud kitchens Ice cream sold in parlours Private coaching under the “Scholarships for students with Disabilities” scheme NSIL’s satellite launch services Toll plaza’s overloading charges Treatment followed by the State Transport Undertakings and Local Authorities when they take vehicles on rent Grant of mineral exploration and mining rights Admission into amusement parks Contractual manufacturing services related to alcoholic liquor for human consumption Items: Fresh fruits versus dry fruits GST rate on tamarind seeds Coconut versus copra Pure henna powder and leaves Supari and coated illaichi Brewers’ Spent Grain (BSG) and Dried Distillers’ Grains with Soluble (DDGS) Certain pharmaceutical products Laboratory reagents Issue of original/import Essentiality certificate Sale of an external battery with UPS system Specified Renewable Energy Projects Corrugated or non-corrugated fiber drums The clarification ensures a clear understanding of the GST rates and provisions for these specific services and items. |
162/2021 | 25/09/2021 | Clarification on refund of tax specified in Section 77(1) of the CGST Act and Section 19(1) of the IGST Act. |
The following clarifications have been provided: The term ‘subsequently held’ in Section 77 has been clarified, allowing taxpayers to claim refund benefits if they discover the refund eligibility themselves, not just the tax authorities. Refunds will not be allowed if credit notes are utilized to adjust wrongful tax payments. The relevant date for fixing the time limit for refund applications is clarified with illustrations. For payments made before the issuance of CGST Notification 35/2021 on 24th September 2021, the time limit is two years from that date. For payments made after that date, the time limit is two years from the date of paying tax under the correct tax head. |
161/2021 | 20/09/2021 | Clarification on export of services- Section 2(6)(v) condition of the IGST Act 2017 |
A company incorporated in India and a foreign company incorporated outside India are considered as separate and distinct legal entities. Services provided by foreign companies in India to their establishments outside the country are not restricted by the conditions mentioned in Section 2(6)(v). These services will be classified as exports of services, as they are not considered supplies between mere establishments of distinct persons. |
160/2021 | 20/09/2021 | Clarification on GST related issues |
The following clarifications have been issued: The date of issuance of a debit note, not the underlying invoice, is crucial for determining the time limit for reporting in a relevant financial year under Section 16(4) of the CGST Act. Amended rules apply for claiming Input Tax Credit (ITC) on debit notes issued after 1st January 2021. In cases where the supplier has generated an invoice with a QR code under rule 48(4) of the CGST Rules, there is no need to use a physical copy of the tax invoice. Goods subject to export duty, excluding those with nil rates, are the only ones restricted under Section 54(3) from availing a refund of unutilized ITC due to export. |
159/2021 | 20/09/2021 | Clarification on the scope of “Intermediary” under GST |
The Circular provides clarification on the following points: The definition of an intermediary. The exclusion of suppliers of goods, services, or securities for their own account. Clarification that sub-contracting does not fall under the category of intermediary services. Section 13 of the IGST Act (Export) is applicable when either the intermediary or its recipient is located outside India. |
158/2021 | 06/09/2021 | Clarification on the extension of time limit to apply for revocation of cancellation of GST registration regarding the CGST Notification No. 34/2021 dated 29th August 2021 | The comprehensive clarification presents different scenarios concerning the status of revocation applications. |
157/2021 | 20/07/2021 | Clarification on the extension of limitation under the GST Law as per the Hon’ble Supreme Court’s Order dated 27th April 2021 | The CBIC has provided several clarifications regarding the limitation period in various types of cases. |
156/2021 | 21/06/2021 | 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.. | The purpose of this circular is to clarify the implementation of dynamic QR code provisions on B2C invoices, ensuring consistency and uniformity in their applicability as per the law. |
155/2021 | 17/06/2021 | Clarification regarding GST rate on laterals/parts of sprinklers or drip irrigation system. | This circular provides clarification that components or parts meant exclusively or primarily for use with sprinklers or a drip irrigation system, falling under heading 8424, will attract a GST of 12%, even if supplied separately. However, any part of general use, classified under a heading other than 8424 as per HSN Section Note and Chapter Notes, will attract the GST rate applicable to that specific heading. |
154/2021 | 17/06/2021 | GST on service supplied by a state govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. | As per the recommendation of the GST Council, it has been clarified that the guaranteeing of loans by the central or state government for their undertaking or PSU is explicitly exempt under entry No. 34A. |
153/2021 | 17/06/2021 | GST on milling of wheat into flour or paddy into rice for distribution by state governments under PDS. | The circular clarifies that if the supply of services involving milling of wheat into flour or paddy into rice does not qualify for exemption under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) due to the value of goods supplied exceeding 25%, the applicable GST rate would be 5% when such composite supply is provided to a registered person as a job work service (Entry No. 26 of Notification No. 11/2017-Central Tax (Rate)). The definition of job work encompasses a person registered solely for tax deduction under Section 51 of the CGST Act, making them eligible for the 5% rate as well. |
152/2021 | 17/06/2021 | 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. | As per the circular, it has been clarified that the works contract service, particularly in the case of construction services like that of a ropeway, will be categorized under entry at Sl. No. 3(xii) of Notification 11/2017-Central Tax (Rate) and will be subject to GST at the rate of 18%. |
151/2021 | 17/06/2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination). |
This circular provides clarity on the applicability of GST on various services supplied by Central and State Boards. As per the recommendations of the GST Council, the following points are clarified: (i) Services provided by Central or State Boards, including conducting examinations (including entrance examinations), fall under the exemption category at S. No. 66 (aa) of Notification No. 12/2017-CT(R). (ii) Input services related to admission or examination, such as online testing service, result publication, printing of notification for examination, admit card, and question papers, provided to such Boards, are also exempt under S. No. 66 (b) (iv) of Notification No. 12/2017-CT(R). (iii) For other services provided by such Boards, GST at the rate of 18% is applicable. |
150/2021 | 17/06/2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | Based on the GST Council’s recommendation during its 43rd meeting, it has been clarified that Entry 23A of Notification No. 12/2017-Central Tax (Rate) does not provide GST exemption on the annuity (deferred payments) paid for road construction. |
149/2021 | 17/06/2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | As per the GST Council’s recommendations in its 43rd meeting, it has been clarified that services provided to educational institutions, including anganwadis, in the form of serving food (catering, including mid-day meals), are exempt from the levy of GST. This exemption applies under entry 66 (b)(ii) of Notification 12/2017-Central Tax (Rate), regardless of the institution’s mode of funding. |
148/2021 | 18/05/2021 | Seeks to prescribe the 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. | This notification lays down the Standard Operating Procedure (SOP) for implementing the extension of the time limit to apply for the revocation of registration cancellation under Section 30 of the CGST Act, 2017, and Rule 23 of the CGST Rules, 2017. The circular will be nullified once the independent functionality for extending the time limit through Form GST REG-21 is established on the GSTN portal. |
147/2021 | 12/03/2021 | Seeks to clarify certain refund related issues |
The following clarifications have been issued: Regarding refund claims by the recipient of deemed export supply, the modification in para 41 of Circular No. 125/2019 dated 18th Nov 2019 removes the restriction on the recipient to avail ITC on invoices under deemed export supplies for which a refund has been claimed. However, the refund application requires a debit of the same amount from the claimant’s electronic credit ledger. For refund claims where zero-rated supplies have been wrongly declared in Table 3.1(a), an extension is provided until 31st March 2021 for filing the refund application in form RFD-01. This extension applies with a condition that the maximum amount of IGST refund is up to the total of IGST in tables 3.1(a), 3.1(b), and 3.1(c) of GSTR-3B for the same tax period. The manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017 clarifies that the value of export/zero-rated supply of goods included while calculating “adjusted total turnover” will be the same as per the amended definition of “Turnover of zero-rated supply of goods.” |
146/2021 | 23/02/2021 | Clarification on Dynamic Quick Response (QR) Code for B2C invoices and compliance of CGST notification 14/2020 | The circular provides clarity on the application and implementation of dynamic QR code on B2C invoices for specific taxpayers. |
145/2021 | 11/02/2021 | Standard Operating Procedure (SOP) for implementing rule on the suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 |
Until CGST Rule 21A(2A) can be implemented on the GST portal, a temporary arrangement has been made for tax authorities and taxpayers to adhere to the Rule. The circular’s key points are as follows: Form REG-17 will replace form REG-31 until the rule is implemented on the GST portal. Taxpayers receiving the notice must respond within 30 days using form REG-18. Forms REG-20 or REG-19 may be utilized for either discontinuing the proceedings or canceling the registration, respectively. |
144/2020 | 15-12-2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. | The department has granted a waiver for retailers/suppliers from recording UIN (Unique Identification Number) on invoices related to refund claims from April 2020 to March 2021. However, this waiver is subject to the condition that copies of such invoices must be attested by the authorized representative of the UIN entity and submitted to the jurisdictional officer. |
143/2020 | 10-11-2020 | Provisions relating to Quarterly Return Monthly Payment Scheme. | This circular outlines the provisions of the recently introduced Quarterly Return Filing along with Monthly payment of Taxes (QRMP) scheme for small taxpayers under GST. It covers the eligibility criteria for opting into the scheme, the process of furnishing outward supplies under section 37 of the CGST Act, requirements for monthly tax payments, the applicability of interest, and the criteria for late fees. |
142/2020 | 09-10-2020 | 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. | This circular details the procedure for claiming Input Tax Credit (ITC) in accordance with the condition specified under sub-rule (4) of rule 36 of the CGST Rules (relating to provisional ITC) for the tax periods of February, March, April, May, June, July, and August 2020. It specifies that in the FORM GSTR-3B for the tax period of September 2020, the ITC can be adjusted cumulatively for the mentioned months. |
141/2020 | 24-06-2020 | Circular further clarifying the COVID-19 induced relief measures newly notified in June 2020 |
The provided clarifications are as follows: Interest calculation for taxpayers with an aggregate turnover above Rs 5 crore Interest calculation for taxpayers with an aggregate turnover equal to or below Rs 5 crore Late fee computation |
140/2020 | 10-06-2020 | Circular clarifying the levy of GST on Directors Remuneration |
The applicability of GST on the remuneration of a director depends on whether the director is considered an employee of the company or not. If the director is an employee, GST does not apply as per Schedule III of the CGST Act, and the company does not need to deposit GST with the government. However, if the director is not an employee, GST will be charged, and the company must remit it to the government. To determine whether a director is an employee, several parameters can be considered. One of them is the section under which TDS (Tax Deducted at Source) is levied under the Income Tax Act. If TDS is under section 194J, then GST will apply on the remuneration to the director. On the other hand, if TDS is under section 192, then GST will not apply, as the director is considered an employee. Another aspect to check is whether the activities performed by the director are classified as a ‘contract of service’ or ‘contract for service.’ In the case of the latter, GST will apply. |
139/2020 | 10-06-2020 | Circular further clarifying refund related issue- Claiming refund of accumulated ITC not reflecting in GSTR-2A | Exceptions have been specified, permitting the refund of accumulated Input Tax Credit (ITC) even if the corresponding invoices are not visible in GSTR-2A. These exceptions include imports, ISD invoices, and inward supplies subject to reverse charge. However, in all other cases, if the invoices do not appear in GSTR-2A, the refund is not allowed. |
138/2020 | 06-05-2020 | Circular further clarifying issues in respect of challenges faced by registered persons in implementation of notifications issued on 3rd April 2020 |
A three-point clarification has been issued for compliance during the COVID-19 led lockdown. The clarifications pertain to the following areas: GST registration requirements for an Interim Resolution Professional (IRP) handling an entity under the Insolvency and Bankruptcy Code. Extension of the ITC-04 filing deadline for the January-March 2020 quarter until 30th June 2020. The time limit for exporting by merchant exporters has been extended up to 30th June 2020 or the expiry of the 90-day period, whichever is later, to allow suppliers to charge a concessional GST rate of 0.1% to such merchant exporters. |
137/2020 | 14-04-2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued |
A six-point clarification has been issued for particular business transactions and tax compliance during the COVID-19 led lockdown. The points of clarification are as follows: Regarding the issuance of an invoice for advance received for a future service that is later canceled. Regarding the issuance of a receipt voucher for advance received for a future service that is later canceled. The usage of LUT (Letter of Undertaking) reference number while submitting export documents. Goods returned subsequent to the issuance of an invoice. Extension of the timeline for depositing TDS (Tax Deducted at Source) under GST. Time limit extension for the application of GST refund. |
136/2020 | 03-04-2020 | 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). | The circular addresses eleven frequently asked questions (FAQs) related to the applicability of CGST notifications issued on 3rd April 2020. It covers topics such as due date extensions due to the COVID-19 pandemic, cumulative adjustment of provisional Input Tax Credit (ITC), interest on delayed GST payments, and more. |
135/2020 | 31-03-2020 | Circular on Clarification on refund related issues. |
The following clarifications have been issued regarding GST refunds on various issues: Bunching of refund claims across Financial Years. Refund of accumulated Input Tax Credit (ITC) due to a reduction in GST Rate. Change in the procedure for refund of tax paid on supplies other than zero-rated supplies. Guidelines for refunds of Input Tax Credit under Section 54(3). New requirement to mention HSN/SAC in Annexure ‘B’. |
134/2020 | 23-03-2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. | During the Corporate Insolvency Resolution Process (CIRP), an Insolvency Resolution Professional (IRP/RP) takes charge of running the company’s business. Recently, there were clarifications provided regarding GST compliances during this process. In our article, we will elaborate on the specific clarifications applicable to companies undergoing the CIRP. |
133/2020 | 23-03-2020 | Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganisation under section 18(3) of CGST Act read with rule 41(1) of CGST Rules. |
The provided clarification pertains to the apportionment and transfer of Input Tax Credit (ITC) in various scenarios such as merger, demerger, amalgamation, or changes in the constitution/ownership of a business. Here are the key points of the clarification: A registered person can transfer the unutilized ITC from their electronic credit ledger to the sold, merged, demerged, amalgamated, leased, or transferred business by filing ITC-02 on the GST portal. This transfer request is for the transferee to receive the unutilized ITC. In the case of demerger, the ITC should be apportioned based on the value of assets of the new units as specified in the demerger scheme. The apportionment of ITC after demerger should be done at the State level (distinct person level), not at the all-India level. The transferor is required to file FORM GST ITC-02 only in those States where both the transferor and transferee are registered. The formula for apportionment of ITC, as prescribed under the proviso to sub-rule (1) of rule 41 of the CGST Rules, applies to all forms of business re-organization resulting in partial transfer of business assets along with liabilities. The ratio of the value of assets should be applied to the total amount of unutilized ITC (CGST, SGST/UTGST, and IGST credit) of the transferor. There’s no need to apply the formula separately for each head of ITC (CGST/SGST/IGST). |
132/2020 | 18-03-2020 | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
Several appellate authorities are delaying the appellate process, citing the absence of a constituted appellate tribunal. They argue that until the tribunal is established, there is no remedy available against their Order-in-Appeal, and hence, these appeals cannot be resolved. The following clarifications have been issued: If the order has been passed by a Deputy or Assistant Commissioner or Superintendent, the appeal must be made to the appointed appellate authority, who should not be an officer below the rank of Joint Commissioner. Similarly, if the order has been passed by an Additional or Joint Commissioner, the appeal must be made to the Commissioner (Appeal) appointed for the same. The appeal to the tribunal can be filed within three months (or six months in the case of appeals by the Government) from the date of communication of the order or from the date on which the President or the State President of the Appellate Tribunal assumes office, whichever is later. It is clarified that the prescribed time limit for making an application to the appellate tribunal will be counted from the date on which the President or the State President assumes office. As a result, it is advised that the appellate authorities should expedite the disposal of all pending appeals without waiting for the constitution of the appellate tribunal. |
131/2020 | 23-01-2020 | Standard Operating Procedure (SOP) to be followed by exporters -reg. |
The Standard Operating Procedure (SOP) includes the following points: Risk parameters-based checks are conducted using robust data analytics and artificial intelligence tools. Certain exporters are selected for further verification based on these checks. The export consignments/shipments of the selected exporters will undergo a 100% examination at the customs port. To expedite the verification process, exporters must provide information in Annexure ‘A’ and submit it to their jurisdictional CGST authorities for verification. The CGST officer is required to complete the verification within 14 days. If needed, the exporter can escalate the matter by sending an email to the Jurisdictional Principal Chief Commissioner/Chief Commissioner of Central Tax. The Jurisdictional Principal Chief Commissioner/Chief Commissioner of Central Tax should take appropriate action to ensure the verification is completed within the next 7 working days. |
130/2019 | 31-12-2019 | Reverse Charge Mechanism on renting of motor vehicles notified. | As per the new regulations, the Reverse Charge Mechanism (RCM) is applicable to corporate recipients when they avail motor car renting services from non-corporate providers. In this case, the GST charged is at a rate of 5%, and the input tax credit is allowed only for input services within the same line of business. |
129/2019 | 24-12-2019 | Standard Operating Procedure to be followed in case of non-filers of returns. |
The circular specifies the following timelines and actions related to GST return filings: Three days before the due date of GST returns, a system-generated reminder message is sent to the taxpayers. On the day after the due date, all non-filers of GST returns will receive a system-generated message. If the GST return is still not filed, a GSTR-3A GST notice is issued five days after the due date. Fifteen days from the issuance of the notice, the tax officer issues an assessment order demanding the tax liability to be paid, if the GST return is not filed. After thirty days from the issuance of the assessment order, recovery proceedings will be initiated if the taxpayer still does not furnish the GST return. However, if the taxpayer responds by filing a valid GST return, the assessment order is considered to have been withdrawn. |
128/2019 | 23-12-2019 | Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to taxpayers and other concerned persons. |
The following decisions have been made concerning the use of DIN (Document Identification Number): Starting from 24th December 2019, all email communications from the CBIC office to taxpayers and other concerned individuals will display the DIN of the respective proper officer. The officers will generate DIN for every document issued to the taxpayer through the cbicddm.gov.in platform. A committee has been formed to standardize the formats of all documents, ensuring the pre-populated use of DIN, which will be implemented from 1st January 2020 onwards. |
127/2019 | 04-12-2019 | Seeks to withdraw the Circular No. 107/26/2019 dated 18.07.2019 from the beginning. | Previously, certain clarifications were provided regarding the supply of Information Technology-enabled Services (ITeS services) under GST. However, those clarifications have now been withdrawn and are no longer considered valid. |
126/2019 | 22-11-2019 | Clarification on scope of Job work under GST | There is a distinct differentiation between the scope of entries mentioned at item (id) and item (iv) under heading 9988 of Notification No. 11/2017 of the Central Tax Rate. Item (id) pertains to services performed on goods owned by registered persons under GST. On the other hand, item (iv) applies to services performed on physical inputs (goods) that belong to individuals not registered under the CGST Act. |
125/2019 | 18-11-2019 | Clarification about fully electronic refund process through FORM GST RFD-01 and single disbursement | The circular outlines the complete procedure of refund claims, which has now been transitioned to an online mode using RFD-01. It provides a comprehensive overview of the entire refund process. |
124/2019 | 18-11-2019 | Clarification on optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019 | Even though there is an option not to file GSTR-9A (for Composition dealers) and GSTR-9 (for taxpayers with an annual aggregate turnover below Rs 2 crore) for FY 2017-18 and FY 2018-19, it has been clarified that those taxpayers who intend to file these returns can only do so before the designated due dates. After the due dates have passed, the GST portal will not permit filing for these returns. |
123/2019 | 11-11-2019 | Clarification on restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of the CGST Rules, 2017. | The clarification regarding the conditions and eligibility for availing Input Tax Credit (ITC) by the recipient under the new sub-rule (4) to rule 36 of the CGST Rules, 2017 has been provided. |
122/2019 | 05-11-2019 | Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons. | The CBIC has introduced a mandatory system for the electronic generation of a Document Identification Number (DIN) to be quoted on all communications sent to taxpayers and other individuals. This includes search authorizations, summons, arrest memos, inspection notices, and letters issued during any enquiry. |
121/2019 | 11-10-2019 | Clarification related to supply of grant of alcoholic liquor license. | During its 37th meeting, the GST Council has proposed the implementation of the decision made in the 26th GST Council meeting. According to this decision, services provided by the State Government by way of granting alcoholic liquor licences against consideration will neither be considered a supply of goods nor a supply of services. Consequently, GST will not be levied on such transactions. |
120/2019 | 11-10-2019 | Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). | The CBIC has provided clarification on the effective date of the explanation inserted in notification no. 11/2017 – Central Tax Rate dated 28.06.2017. |
119/2019 | 11-10-2019 | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. | The CBIC has issued a clarification regarding the taxability under GST of the supply of securities by the lender under the Securities Lending Scheme, 1997. |
118/2019 | 11-10-2019 | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. | The circular provides clarification on the place of supply concerning the Electronics Semi-conductor and Design Manufacturing (ESDM) industries. It specifically addresses scenarios where a supplier in the taxable territory offers software/design services to a service recipient located in a non-taxable territory. The service is provided using sample hardware kits provided by the service recipient. |
117/2019 | 11-10-2019 | Clarification on the applicability of GST exemption to the DG Shipping approved maritime courses conducted by the Maritime Training Institutes of India. | The circular provides clarification that Maritime Institutes are considered educational institutions under the GST Law, and the courses conducted by them are exempt from the levy of GST. |
116/2019 | 11-10-2019 | 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. | There is no service supplied for consideration when individual donors offer financial assistance in the form of donations or gifts, and the recipient institution displays their name or similar acknowledgment. The recipient of the donation or gift is not obligated to take any action when such a nameplate is displayed. Consequently, there is no GST liability on such consideration. |
115/2019 | 11-10-2019 | Clarification on issue of GST on Airport levies. | The circular provides clarification on matters pertaining to the application of GST on Airport levies, including Passenger Service Fee (PSF) and User Development Fee (UDF). |
114/2019 | 11-10-2019 | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. | The classification of support services related to the exploration, mining, or drilling of petroleum crude and natural gas has been determined, along with relevant explanatory notes. |
113/2019 | 11-10-2019 | Clarification regarding GST rates & classification (goods). | The circular provides clarification on the classification of specific goods under GST, including leguminous vegetables, almond milk, mechanical sprayers, imported stores by the Indian Navy, goods imported under lease, parts for the production of solar water heaters and systems, and parts and accessories primarily used with medical devices. It also specifies the applicable GST rates for these items. |
112/2019 | 03-10-2019 | Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019. | The clarifications provided in Circular No. 105/24/2019-GST dated 28.06.2019 regarding the treatment of secondary or post-sales discounts under GST have been withdrawn. |
111/2019 | 03-10-2019 | Clarification on procedure to claim refund in FORM GST RFD-01 subsequent to a favourable order in appeal or any other forum. | The circular provides clarification on the process that a registered person must follow to claim a refund after receiving a favorable order in appeal or any other forum, following the rejection of a refund claim in FORM GST RFD-06. |
110/2019 | 03-10-2019 | Clarification on the eligibility to file a refund application in FORM GST RFD-01. | The circular offers clarifications regarding the filing of a refund application in FORM GST RFD-01 for a specific period when a taxpayer has previously filed a Nil refund application. |
109/2019 | 22-07-2019 | Clarification on issues related to GST on monthly subscription/contribution charged by a RWA from its members. | The circular provides clarifications on various aspects concerning Resident Welfare Associations (RWA), including registration, maintenance charges, availability of input tax credit, and other related matters. |
108/2019 | 18-07-2019 | 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 | The circular offers clarifications on the procedures to be followed for goods sent or taken out of India for exhibition or on a consignment basis for export promotion. It includes explanations on specific definitions, documentation requirements, and other relevant aspects. |
107/2019 | 18-07-2019 | Seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). | The circular provides clarifications on different uncertainties and definitions related to the supply of Information Technology-enabled Services (ITeS services). |
106/2019 | 29-06-2019 | Clarifications GST refund | Refund of taxes paid on the inward supply of indigenous goods by retail outlets established at the departure area of the international airport, beyond immigration counters, is applicable when these goods are supplied to outgoing international tourists against foreign exchange. |
105/2019 | 28-06-2019 | Clarifications on treatment of post-sales discount | The circular provides clarification on different uncertainties concerning the treatment of secondary or post-sales discounts under GST. |
104/2019 | 28-06-2019 | Clarifications on GST refund application | The circular addresses the processing of refund applications in FORM GST RFD-01A that have been submitted by taxpayers and wrongly mapped on the common portal. |
103/2019 | 28-06-2019 | Clarifications on place of supply | The circular provides clarification on the determination of the place of supply in specific cases. |
102/2019 | 28-06-2019 | Clarifications on GST applicability | The circular provides clarification on the applicability of GST on additional or penal interest. |
101/2019 | 30-04-2019 | Clarifications on GST exemption | The circular clarifies the GST exemption applicable to 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. |
100/2019 | 30-04-2019 | Clarifications on applicability of GST | The circular provides clarification on the applicability of GST on Seed Certification Tags. |
99/2019 | 23-04-2019 | Clarifications on extension given for revocation of GST registration cancellation | The circular aims to provide clarity on the extension of time, as per sub-section (1) of section 30 of the Act, to grant a one-time opportunity to apply for the revocation of registration. This opportunity is available until the 22nd of July, 2019, for a specified class of persons for whom cancellation orders were issued up to 31st March, 2019. |
98/2019 | 23-04-2019 | Clarifications on ITC utilisation | The circular aims to provide clarification on the utilization of input tax credit after the insertion of rule 88A into the CGST Rules. |
97/2019 | 05-04-2019 | Clarifications for service providers desirous of opting for composition scheme under notification 2/2019-CT(R) | The circular provides clarification on issues related to the exercise of the option to pay tax under notification No. 2/2019- CT(R) dated 07.03.2019. |
96/2019 | 28-03-2019 | Clarifications on ITC transfer | The circular aims to provide clarification on issues related to the transfer of input tax credit in case of the death of a sole proprietor. |
95/2019 | 28-03-2019 | Clarifications on GST registration | The circular seeks to provide clarification on the verification process for granting new registration. |
94/2019 | 28-03-2019 | Clarifications on GST refund | The circular aims to provide clarification on certain issues related to refunds under GST. |
93/2019 | 08-03-2019 | Clarifications on PSLC | The circular seeks to provide clarification regarding the nature of supply of Priority Sector Lending Certificates (PSLC). |
92/2019 | Clarifications on treatment of sales promotion | The circular provides clarification on various doubts concerning the treatment of sales promotion schemes under GST. | |
91/2019 | 18-02-2019 | Clarifications on Tax payment for certain supplies | The circular aims to provide clarification regarding tax payment made for the supply of warehoused goods while being deposited in a customs bonded warehouse during the period from July 2017 to March 2018. |
90/2019 | 18-02-2019 | Clarifications on situations of invoice issuing in case of inter-state supply | The circular seeks to provide clarification on the compliance of rule 46(n) of the CGST Rules, 2017 when issuing invoices for inter-State supplies. |
89/2019 | 18-02-2019 | Clarifications on details to be mentioned as inter state supplies to unregistered persons | The circular aims to provide clarification on the situations where the details of inter-State supplies made to unregistered persons should be mentioned in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. |
88/2019 | 01-02-2019 | Amendment to earlier clarifications | The circular aims to make amendments to previously issued circulars in response to changes in the CGST Act, 2017, which will be effective from 1st February 2019 onwards. |
87/2019 | 02-01-2019 | Clarification regarding Central Goods and Services Tax (Amendment) Act, 2018- cenvat credit of service tax | The circular provides clarification to confirm the eligibility of transitioning CENVAT credit from the existing Central Excise and Service Tax laws. This clarification includes the inclusion of service tax as part of the “eligible duties.” |
86/2019 | 01-01-2019 | Clarification regarding services by BC/BF to Banking company | The circular provides clarification on the GST applicability on the services of a Business Facilitator (BF) or a Business Correspondent (BC) to a Banking Company. |
85/2019 | Clarification regarding services by educational institution | The circular provides clarification on the applicable GST rate for the supply of food and beverage services by an educational institution. | |
84/2019 | 01-01-2019 | Clarification regarding services of printing pictures | The circular provides clarification on the classification of the service of printing of pictures under 998386. |
83/2019 | 01-01-2019 | Clarification regarding services by ADB and IFC | The circular provides clarification on the applicability of GST on transactions involving the Asian Development Bank (ADB) and the International Finance Corporation (IFC). |
82/2019 | 01-01-2019 | Clarification regarding services provided by IIM | The circular provides clarification on the applicability of GST on various programs conducted by the Indian Institutes of Managements (IIMs). |
81/2018 | 31-12-2018 | Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System | The circular clarifies that “laterals of sprinklers” and “sprinklers irrigation system” are also included under HSN 8424, listed at serial number 195B, and are subject to 12% GST. |
80/2018 | 31-12-2018 | Clarification regarding GST rates & classification (goods) | A comprehensive clarification is provided for several items of goods that have been a subject of multiple trade concerns for a considerable period. |
79/2018 | 31-12-2018 | Clarification on refund related issues | A comprehensive clarification is provided for situations involving the physical submission of refund claims with the jurisdictional proper officer. |
78/2018 | 31-12-2018 | Clarification on export of services under GST | Clarification is provided for scenarios where an exporter outsources a portion of a services contract to a vendor located outside India. |
77/2018 | 31-12-2018 | Denial of composition option by tax authorities and effective date thereof | The circular clarifies that the effective date of cancellation of registration under the Composition scheme will be determined based on the form filed, either CMP-04 (Application for opting out of the scheme) or CMP-06 (Reply to show cause notice on why not to opt out). |
76/2018 | 31-12-2018 | Clarification of certain issues related to GST | The circular provides clarification on specific issues related to various provisions, including TDS, TCS, penalty, and supply by the Government. |
75/2018 | 27-12-2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named Seva Bhoj Yojna of the Ministry of Culture | The circular outlines the procedure for reimbursement of central tax and the Central Government’s share of integrated tax paid on the purchase of certain raw food items. This reimbursement is applicable to charitable/religious institutions distributing free food to the general public. |
74/2018 | 05-11-2018 | Circular clarifying collection of tax at source by Tea Board of India. |
The Tea Board of India, acting as an e-commerce operator, is responsible for collecting Tax Collected at Source (TCS) at the notified rate from: (a) Sellers on the net value of goods supplied, and (b) Auctioneers on the net value of supply (i.e., brokerage). The circular provides further clarification on this matter. |
73/2018 | 05-11-2018 | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 | In the context of a del-credere agent (DCA), the classification as an agent under paragraph 3 of Schedule I of the CGST Act depends on whether the invoice is issued by the DCA himself or by the supplier. The circular provides additional clarification on this matter. |
72/2018 | 26-10-2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines | In the case of time-expired drugs, the return of such goods should be treated as a fresh supply, and it should be done by issuing a credit note as per the applicable law. |
72/2018 | 26-10-2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines | The return of time-expired goods should be treated as a fresh supply, and this rule specifically applies to the case of time-expired drugs. |
71/2018 | 26-10-2018 | Clarifications of issues under GST related to casual taxable person and Input service distributor. | The circular provides clarification on the action to be taken in cases where excess credit is distributed by the Input Service Distributor (ISD) and also clarifies the amount to be deposited as advance tax by casual taxable persons. |
71/2018 | 26-10-2018 | Clarifications of issues under GST related to casual taxable person and Input service distributor. | The circular offers guidance on the appropriate steps to be taken in situations where the Input Service Distributor (ISD) distributes excess credit, as well as provides clarification on the amount that needs to be deposited as advance tax by casual taxable persons. |
70/2018 | 26-10-2018 | Clarification on GST refund issues | The circular clarifies the status of refund claims after the issuance of a deficiency memo and re-credit of the electronic credit ledger. Additionally, it provides clarity on GST refund for exporters receiving capital goods under the Export Promotion Capital Goods (EPCG) scheme. |
69/2018 | 26-10-2018 | Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 | The circular provides clarification on the procedure to be followed by a taxpayer while applying for the cancellation of GST registration using form REG-16. It outlines the situations when the form can be used, the time period for its usage, and its relation to GSTR-10. |
68/2018 | 05-10-2018 | Notification issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | The issued clarification states that UN and specified international organizations, foreign diplomatic missions or consular posts in India, and diplomatic agents or career consular officers posted therein, as specified under section 55 of the CGST Act, 2017, are eligible for a refund of the Compensation Cess paid on intra and inter-state supply of goods or services or both received by them. |
67/2018 | 28-09-2018 | Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 reg | The guidelines for deductions and deposits of Tax Deducted at Source (TDS) by the Drawing and Disbursing Officer (DDO) under GST have been revised. DDOs are now allowed to record TDS transactions grouped together under the Head 8658.00.101-PAO, where a suspense account has been created. |
Integrated Tax Circulars
Circular No. | Date | Subject | Description |
04/2019 | 02/01/2019 | Amendment of earlier circular due to amendments in IGST Act on 2nd Feb 2019 | This circular aims to amend previously issued circulars in response to the amendments made in the CGST Act, 2017, effective from 01.02.2019. |
3/2018 | 05/25/2018 | Applicability of Integrated Goods and Services Tax (IGST) on goods in customs bonded warehouse |
Supply of goods imported into India, until they cross the customs borders, is treated as inter-state trade or commerce. Levy point for warehoused goods is at the time of duty collection during clearance as per customs act. Integrated tax on warehoused imported goods upon clearance for home consumption is based on the higher of transaction value or value at the time of filing the into-bond bill of entry. Tax is imposed and collected only when warehoused goods are cleared for home consumption from customs bonded warehouse. Circular applies to supply of warehoused goods in customs bonded warehouses on or after 1st April 2018. |
Central Tax Orders
Order Number | Date | Subject | Description |
01/2020 | 02/07/2020 | Deadline extension for FORM GST TRAN-1 submission | Registered individuals can now submit TRAN-01 till 31st March 2020 due to technical issues on GST portal. |
02/2019 | 03/12/2019 | Appointment of common adjudicating authority | A common authority is appointed to exercise powers under sections 73, 74, 75, and 76 of the CGST Act, 2017. |
01/2019 | 01/31/2019 | Further extension for certain taxpayers to submit TRAN-1 | The deadline to file FORM GST TRAN-1 is extended under rule 117(1A) of the Central Goods and Service Tax Rules. |
4/2018-GST | 09/17/2018 | Deadline extension for certain taxpayers to submit TRAN-1 | The time limit to submit FORM GST TRAN-1 is extended under rule 117(1A) of the Central Goods and Service Tax Rules. |
3/2018-GST | 08/16/2018 | Constitution of Standing Committee | A Standing Committee is formed under rule 97 of Central Goods and Services Tax Rules, 2017. |
2/2018-GST | 03/31/2018 | GST incidence on catering services in trains | The GST rate for food and drinks supplied in trains or platforms is 5% without Input Tax Credit. |
01/2018-GST | 03/28/2018 | Deadline extension for FORM GST TRAN-2 submission | The deadline for submitting Form GST TRAN-2 is extended to 30th June 2018 under rule 117(4)(b)(iii). |
CGST Removal of Difficulty Orders
Order Number | Date | Subject | Description |
1/2020 | 25/06/2020 | Extension of Time Limit for Revoking Registration Cancellation | The deadline for certain taxpayers to revoke registration cancellation is extended to 31st August 2020. |
10/2019 | 26/12/2019 | Extension of Last Date for Filing Annual Returns and Reconciliation Statement | The due date for GSTR-9 and GSTR-9C for FY 2017-18 is extended to 31st January 2020. |
09/2019 | 03/12/2019 | Extension of Last Date for Filing Appeals Before GST Appellate Tribunal | The time limit for filing appeals is calculated from the date of communication or the President/State President’s assumption of office. |
08/2019 | 14/11/2019 | Extension of Due Date for Filing Annual Returns/Reconciliation Statement | The deadline for GSTR-9, GSTR-9A, and GSTR-9C is extended to 31st December 2019 and 31st March 2020 respectively. |
07/2019 | 26/08/2019 | Extension of Due Date for Filing Annual Returns/Reconciliation Statement | The deadline for GSTR-9, GSTR-9A, and GSTR-9C is extended to 30th November 2019. |
06/2019 | 28/06/2019 | Extension of Due Date of Filing GST Annual Returns | The due date for GSTR-9, GSTR-9A, and GSTR-9C for FY 2017-18 is extended to 31st August 2019. |
05/2019 | 23/04/2019 | Extension of Time Limit for Revoking GST Registration Cancellation | The deadline for revoking cancellation is 22nd July 2019 for specific taxpayers. |
4/2019 | 29/03/2019 | Determination of Credit for Services Covered by Schedule II | Credit for taxable and exempt supplies is based on the area of construction covered by Clause (b) of Schedule II. |
3/2019 | 08/03/2019 | Bill of Supply under Composition Scheme | The bill of supply applies to persons under the Composition Scheme specified in Notification number 2/2019. |
2/2019 | 01/02/2019 | Extension of Due Date for Filing GSTR-8 | The due date for GSTR-8 for Oct-Dec 2018 is extended to 7th February 2019. |
1/2019 | 01/02/2019 | Superseding Removal of Difficulties Order No. 1/2017 | Persons under the Composition Scheme can supply services up to a limit of 10% of turnover or five lakh rupees. |
4/2018 | 31/12/2018 | Extension of Due Date for Filing GSTR-8 by E-commerce Companies | GSTR-8 for Oct-Dec 2018 can be filed before 31st January 2019 by e-commerce companies. |
3/2018 | 31/12/2018 | Extension of Due Date for GSTR-9, GSTR-9A, and GSTR-9C | The due date for GSTR-9, GSTR-9A, and GSTR-9C for FY 2017-18 is extended to 30th June 2019. |
2/2018 | 31/12/2018 | Extension of Due Date for Availing ITC | The time limit is extended until 20th April 2019 for certain actions related to FY 2017-18. |
1/2018 | 11/12/2018 | Extension of Due Date for Filing Annual Return for FY 2017-18 | The due date is extended to 31st March 2019 due to advanced development of the electronic system. |
1/2017 | 13/10/2017 | Provisions of Composition Scheme Difficulties | Eligibility for the Composition Scheme clarified for catering services and exemption services. |
UTGST- Removal of Difficulty Orders
Order Number | Date | Subject | Description |
3/2019 | 29/03/2019 | Difficulty in Determining Credit for Services Covered by Schedule II | The credit for taxable and exempt supplies will be determined based on the area of taxable construction. This change will be effective from 1st April 2019. |
2/2019 | 08/03/2019 | Difficulty in Implementing Notification No. 2/2019 – Union Territory Tax (Rate) | The provisions of clause (c) of subsection (3) of section 31 apply to service providers under the special composition scheme in Notification No. 2/2019 dated 7th March 2019. |
1/2019 | 01/02/2019 | Superseding Removal of Difficulties Order No. 1/2017 – Union Territory Tax | Suppliers under the composition scheme can provide services up to 10% of turnover or five lakh rupees, excluding the value of exempt services represented by interest or discount. |
Conclusion
GST Circulars and Orders are crucial in providing guidance and clarification to taxpayers, trade, and industry in the GST regime. They serve as official communications from the CBIC and provide clarity and guidance on various aspects of the GST law, including returns, refunds, and compliance. GST Circulars and Orders are binding on all taxpayers and other stakeholders and are considered legal documents. It is essential for taxpayers and other stakeholders to keep themselves updated with the latest GST Circulars and Orders to ensure compliance with the GST regime. Vakilsearch can provide comprehensive support throughout the online GST registration services, ensuring compliance with legal and regulatory requirements and helping clients achieve their goals using GST.