CGST Circulars 2017

Filing of returns under GST.

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

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 Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

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.

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

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.

Clarification on taxability of custom milling of paddy.

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

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 Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

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.

Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.

Clarification of classification of cut pieces of fabric under GST.

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

Clarification on movement of goods on approval basis.

Authorized officer for enrollment of Goods and Services Tax Practitioner.

Clarification on issues related to furnishing of Bond/LUT for exports.

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding.

CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.

Circular on Bond/LUT in case of exports without payment of integrated tax.

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

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

Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.

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.