Category Archives: Central Tax Circulars

CIRCULAR No 62/36/2018 GST : Levy of GST on Priority Sector Lending Certificates

By | September 12, 2018

CIRCULAR No 62/36/2018 GST F. No. 354/124/2018-TRU Government Of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CIRCULAR No 62/36/2018 GST New Delhi, 12th September, 2018 Refer also Circular No 93/12/2019 GST : IGST on trading of PSLC by banks on e-Kuber portal of RBI To The Principal Chief Commissioners… Read More »

Circular No 61/35/2018 GST : E-way bill in case of storing of goods in godown of transporter

By | September 4, 2018

Circular No 61/35/2018 GST : E-way bill in case of storing of goods in godown of transporter Circular No 61/35/2018 GST CBEC-20/13/01/2018-GST Government of India Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal… Read More »

Circular No 60/34/2018 GST : Processing of refund applications filed by Canteen Stores Department

By | September 4, 2018

Processing of refund applications filed by Canteen Stores Department (CSD). Circular No 60/34/2018 GST CBEC-20/16/10/2018-GST (CBEC) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The… Read More »

Circular No 59/33/2018 GST : Clarification on refund related issues.

By | September 4, 2018

Clarification on refund related issues. Circular No 59/33/2018 GST F. No. 349/21/2016-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Dated 4th Sep 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)/ The Principal… Read More »

Circular No 58/32/2018 GST : Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

By | September 4, 2018

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Reversal of CENVAT credit wrongly carried forward as transitional credit in the GST regime. Circular No 58/32/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New… Read More »

Circular No 57/31/2018 GST :Scope of Principal-agent relationship in GST Act Schedule 1

By | September 4, 2018

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. Circular No 57/31/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4 th September, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »

Circular No 56/30/2018 GST : Clarification for refund of ITC on fabrics

By | August 25, 2018

Circular No 56/30/2018 GST F. No. 354/290/2018-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit Circular No 56/30/2018 GST **** North Block, New Delhi 24th August, 2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics and reversal of accumulated ITC on fabrics upto 31.07.2018 [ Also refer Circular… Read More »

Circular No 54/28/2018 GST : classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate

By | August 10, 2018

Circular No 54/28/2018 GST F. No. 354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 54/28/2018 GST North Block, New Delhi Dated, 9 th August, 2018 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… Read More »

Circular No 53/27/2018 GST : GST on petroleum gases clarified

By | August 10, 2018

Circular No 53/27/2018 GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 53/27/2018 GST North Block, New Delhi Dated, 9th August, 2018 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 To Principal… Read More »