Bvss e-publication-gst-update-series-jan-20

GST Update Series # 1
BVSS - R e s e a r c h & P u b l i c a t i o n G r o u p
Year 2020
Summary of Amendments in GST Act(s)
Compilation of Circulars issued under
GST Act(s) and subsequent changes
therein
(as amended up to 20th January, 2020)

Compiled by
CA Vipan Aggarwal
Mobile : 9811066838
Email: vipagrawal2004@gmail.com
Advocate Puneet Agrawal
Mobile: 9891898911
Email: puneet@alalegal.in
©All Rights Reserved
Free of Cost – for e-circulation only
Edition Jan., 2020
(Updated upto 20th
January, 2020)
Published by:
Bhartiya Vitta Salahkar Samiti
New Delhi
This book has been compiled for facilitation of professional colleagues for exploration of
GST law and does not contain any views of author/publisher whatsoever.
Every effort has been made to avoid errors, or discrepancy noted may be brought to our
notice which shall be taken care of in the next edition. It is notified that neither the publisher
nor the compilers will be responsible for any damage or loss of action to any one, of any
kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should
cross-check all the facts, law and contents of the publications with original government
publication or notification.
No part of this book may be reproduced or copied in any form or by any means (graphic,
electronic or mechanical, including photocopying, recording taping or information retrieval
systems) or reproduced on any disc, tape, perforated media or other storage device, etc.,
without the written permission of the compilers. Breach of this condition is liable for legal
action.
For feedback mail to vipagrawal2004@gmail.com
All disputes are subject to Delhi jurisdiction only.

Preface
It gives us immense pleasure to present the 1st
edition of “BVSS GST Update Series”.
Since 1st
July 2017 to date there have been innumerable changes in the GST Law and
Circulars which are difficult to track and maintain record of. In an attempt to consolidate,
arrange and present the GST Amendments and Circulars law in an organized manner, the
idea of the current book was conceived.
Highlights
1. This book comprises of section-wise details of amendments made to all Central Acts
(CGST, IGST, UTGST, and GST Compensation to States) with reference to amendments
brought in by The Finance Act, 2018 dated 28.03.2018, Central Goods and Services Tax
(Amendment) Act, 2018 dated 29.08.2018, Integrated Goods and Services Tax
(Amendment) Act, 2018 dated 29.08.2018, Union Territory Goods and Services Tax
(Amendment) Act, 2018 dated 29.08.2018 and by The Finance (No.2) Act, 2019 dated
01.08.2019.
2. This book also contains Summary of all circulars (with brief description) issued under
GST with its linkage to Circulars issued later on for ease of reference.
We convey our gratitude to CA Rohit Vaswani, President, BVSS and CA Shashank Agrawal,
Member NIRC of ICAI for their co-operation and support from time to time. We also are also
thankful to the Team BVSS, GST Group and Research and Publication Group, our friends
and colleagues from the core of our heart for providing us encouragement to do this
compilation.
We earnestly request the readers to write to us at vipagrawal2004@gmail.com with their
suggestions, comments or criticism and we shall endeavour to incorporate in the revised
editions of the book.

President’s Message
It gives me immense pleasure in unveiling BVSS ‘GST Update Series’ Year 2020 for the
benefit of members and professional fertility at large. It has been endeavour of the Team
BVSS to help in capacity building of the members and professional friends in this era of fast
changing environment in legal and taxation field. And not the least, in GST we are witnessing
very frequent changes by way of amendments in acts, rules, issue of notifications and
circulars and many more.
This e-publication is a little step in this direction where efforts have been made to summarize
the amendments made till date in the GST Act’(s) with the date of amendments and para wise
dates of notification for making the amendments effective. And also, a unique summary of
circulars has been prepared to ease the tracking of circulars issued with corresponding
circulars related to the original circular, which will certainly help the professionals and save
lot of time and eliminate the risk of ignoring relevant circular.
Any activity in BVSS is successful only with the help and support of all the members, group
leaders, secretariat, advisory board and professional friends at large. In the issue of this
publication, I am extremely thankful to the General Secretary (BVSS), CA Vipan Aggarwal,
who has compiled this publication with his sincere efforts and special thanks to Advocate
Puneet Agrawal for giving his valuable inputs for this publication.
I seek valuable feedback from all of you on this publication and seek your support for making
it possible in future also to publish on various topics of professional interest.
Sincere Regards...
CA Rohit Vaswani
vaswanirohit@hotmail.com

INDEX OF THE BOOK
Sr.
No.
Description
Page
No.
1 Summary of Amendments made in Central Goods and Services Act, 2017 1
2 Summary of Amendments made in Integrated Goods and Services Act, 2017 6
3 Summary of Amendments made in GST (Compensation to States) Act, 2017 7
4
Summary of Amendments made in Union Territory Goods and Services Act,
2017
8
5 Original CGST Circulars with reference of CGST Circulars issued later on 9
6 Original IGST Circulars with reference of IGST Circulars issued later on 32

For Brief Notes
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1
Summary of Amendments made in Central Goods and Services Act, 2017
The CGST Act, 2017 was notified vide Notification No. 1/2017 – CT dated 19th
June, 2017 and further amended
by The Finance Act, 2018 (No. 13 of 2018) dated 28.03.2018 published in The Gazette of India on 29.03.2018,
by Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) dated 29.08.2018 published in
The Gazette of India on 30.08.2018 and by The Finance (No.2) Act, 2019 (No. 23 of 2019) dated 01.08.2019
published in The Gazette of India on 01.08.2019. The details of section-wise amendments brought into force by
notification and the amendments yet to be made effective are mentioned here below:
Sections which are a part of original CGST Act but have not been notified till date
Section of CGST Act, 2017 Section description of original CGST Act, 2017
Section 42(9) Reduction in output tax liability – interest paid shall be refunded
Section 43(9) Reduction in output tax liability – interest paid shall be refunded
Relevant Sec.
of
Finance Act,
2018
Relevant Sec.
of
CGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
221 2(16)
Amendment to clause (16) to
section 2
The Finance
Act, 2018
28-Mar-18 29-Mar-18
Relevant Sec.
of
CGST
(Amendment)
Act, 2018
Relevant Sec.
of
CGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
2(a)(i) 2(4) Amendment to section 2(4) 2/2019 – CT 29-Jan-19 1-Feb-19
2(a)(ii) 2(4) Amendment to section 2(4) 2/2019 – CT 29-Jan-19 1-Feb-19
2(b) 2(17)(h) Amendment to section 2(17)(h) 2/2019 – CT 29-Jan-19 1-Feb-19
2(c) 2(18) Omitted section 2(18) 2/2019 – CT 29-Jan-19 1-Feb-19
2(d) 2(35) Amendment to section 2(35) 2/2019 – CT 29-Jan-19 1-Feb-19
2(e) 2(69)(f) Amendment to section 2(69)(f) 2/2019 – CT 29-Jan-19 1-Feb-19
2(f) 2(102)
Inserted explanation to section
2(102)
2/2019 – CT 29-Jan-19 1-Feb-19
3(a)(i) 7(1)(b)
Amendment in clause (b) to sub-
section (1) to section 7
2/2019 – CT 29-Jan-19 1-Jul-17
3(a)(ii) 7(1)(c)
Amendment in clause (c) to sub-
2/2019 – CT 29-Jan-19 1-Jul-17
3(a)(iii) 7(1)(d) Omitted section 7(1)(d) 2/2019 – CT 29-Jan-19 1-Jul-17
3(b) 7(1A) Inserted section 7(1A) 2/2019 – CT 29-Jan-19 1-Jul-17
3(c) 7(3) Amendment in section 7(3) 2/2019 – CT 29-Jan-19 1-Jul-17
4 9(4) Substituted section 9(4) 2/2019 – CT 29-Jan-19 1-Feb-19
5(a)(i) 10(1) Amendment to section 10(1) 2/2019 – CT 29-Jan-19 1-Feb-19
5(a)(ii) 10(1) Amendment to section 10(1) 2/2019 – CT 29-Jan-19 1-Feb-19
5(a)(iii) 10(1) Inserted proviso to section 10(1) 2/2019 – CT 29-Jan-19 1-Feb-19
5(b) 10(2)(a)
Substituted clause (a) to sub-
2/2019 – CT 29-Jan-19 1-Feb-19
6 12(2)(a) Amendment to section 12(2)(a) 2/2019 – CT 29-Jan-19 1-Feb-19
7 13(2) Amendment to section 13(2) 2/2019 – CT 29-Jan-19 1-Feb-19
8(a) 16(2)(b)
Substituted Explanation to
section 16(2)(b)
2/2019 – CT 29-Jan-19 1-Feb-19
8(b) 16(2)(c) Amendment to section 16(2)(c) Not issued N.A.
Yet to be
notified

2
Relevant Sec.
of
CGST
(Amendment)
Act, 2018
Relevant Sec.
of
CGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
9(a) 17(3)
Inserted Explanation to section
17(3)
2/2019 – CT 29-Jan-19 1-Feb-19
9(b)
17(5)(a) &
17(5)(b)
Substituted clauses (a) and (b) to
section 17(5)
2/2019 – CT 29-Jan-19 1-Feb-19
10 20
Amendment to Explanation to
section 20
2/2019 – CT 29-Jan-19 1-Feb-19
11(a) 22(1)
Inserted proviso to sub-section
(1) to section 22
2/2019 – CT 29-Jan-19 1-Feb-19
11(b) 22
Amendment in Explanation to
section 22
2/2019 – CT 29-Jan-19 1-Feb-19
12 24(x)
Amendment in clause (x) to
section 24
2/2019 – CT 29-Jan-19 1-Feb-19
13(a) 25(1) Inserted proviso to section 25(1) 2/2019 – CT 29-Jan-19 1-Feb-19
13(b) 25(2)
Substituted proviso to section
25(2)
2/2019 – CT 29-Jan-19 1-Feb-19
14(a) 29
Amendment to Marginal heading
of section 29
2/2019 – CT 29-Jan-19 1-Feb-19
14(b) 29(1)(c)
Inserted proviso to clause (c) to
sub-section (1) to section 29
2/2019 – CT 29-Jan-19 1-Feb-19
14(c) 29(2) Inserted proviso to section 29(2) 2/2019 – CT 29-Jan-19 1-Feb-19
15(a)(i) 34(1)
Amendment to sub-section (1) to
section 34
2/2019 – CT 29-Jan-19 1-Feb-19
15(a)(ii) 34(1)
section 34
2/2019 – CT 29-Jan-19 1-Feb-19
15(b)(i) 34(3)
section 34
2/2019 – CT 29-Jan-19 1-Feb-19
15(b)(ii) 34(3)
section 34
2/2019 – CT 29-Jan-19 1-Feb-19
16 35(5) Inserted proviso to section 55(5) 2/2019 – CT 29-Jan-19 1-Feb-19
17(a)(i) 39(1)
section 39
Not issued N.A.
Yet to be
notified
17(a)(ii) 39(1)
section 39
Not issued N.A.
Yet to be
notified
17(a)(iii) 39(1) Inserted proviso to section 39(1) Not issued N.A.
Yet to be
notified
17(b) 39(7) Inserted proviso to section 39(7) Not issued N.A.
Yet to be
notified
17(c)(i) 39(9)
section 39
Not issued N.A.
Yet to be
notified
17(c)(ii) 39(9)
section 39
Not issued N.A.
Yet to be
notified
18 43A Inserted section 43A Not issued N.A.
Yet to be
notified
19 48(2)
section 48 2/2019 – CT 29-Jan-19 1-Feb-19
20(a) 49(2)
Amendment to sub-sec. (2) to
section 49
Not issued N.A.
Yet to be
notified
20(b)(i) 49(5)(c)
Inserted proviso to clause (c) to
2/2019 – CT 29-Jan-19 1-Feb-19
20(b)(ii) 49(5)(d)
Inserted proviso to clause (d) to
2/2019 – CT 29-Jan-19 1-Feb-19
21 49A & 49B Inserted section 49A and 49B 2/2019 – CT 29-Jan-19 1-Feb-19
22 52(9) Amendment to section 52(9) 2/2019 – CT 29-Jan-19 1-Feb-19

3
Relevant Sec.
of
CGST
(Amendment)
Act, 2018
Relevant Sec.
of
CGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
23(a) 54(8)(a)
Inserted to clause (a) to sub-
2/2019 – CT 29-Jan-19 1-Feb-19
23(b)(i) 54
Amendment to item (i) to sub-
clause (c) to clause (2) to
explanation to section 54
2/2019 – CT 29-Jan-19 1-Feb-19
23(b)(ii) 54
Substituted to sub-clause (e) to
clause (2) to explanation to
section 54
2/2019 – CT 29-Jan-19 1-Feb-19
24 79(4)
Inserted explanation to sub-
2/2019 – CT 29-Jan-19 1-Feb-19
25 107(6)(b)
Amendment to clause (b) to sub-
2/2019 – CT 29-Jan-19 1-Feb-19
26 112(8)(b)
Amendment to clause (b) to sub-
2/2019 – CT 29-Jan-19 1-Feb-19
27 129(6)
section 129
2/2019 – CT 29-Jan-19 1-Feb-19
28(a) 140(1)
section 140
2/2019 – CT 29-Jan-19 1-Jul-17
28(b)(i) 140
Amendment to explanation 1 to
section 140
Not issued N.A. 1-Jul-17
28(b)(ii) 140
Omitted clause (iv) to
explanation 1 to section 140
2/2019 – CT 29-Jan-19 1-Jul-17
28(c)(i) 140
Amendment to explanation 2 to
section 140
Not issued N.A. 1-Jul-17
28(c)(ii) 140
Omitted clause (iv) to
explanation 2 to section 140
2/2019 – CT 29-Jan-19 1-Jul-17
28(d) 140
Inserted explanation 3 to section
140
2/2019 – CT 29-Jan-19 1-Jul-17
29 143(1)(b)
Inserted proviso to clause (b) to
2/2019 – CT 29-Jan-19 1-Feb-19
30
Schedule – I to
CGST Act, 2017
Amendment to paragraph 4 to
Schedule – I to CGST Act, 2017
2/2019 – CT 29-Jan-19 1-Feb-19
31
Schedule – II to
CGST Act, 2017
Amendment to Heading of
Schedule – II to CGST Act, 2017
2/2019 – CT 29-Jan-19 1-Jul-17
32(i)
Schedule – III to
CGST Act, 2017
Inserted paragraph 7 and 8 to
Schedule – III to CGST Act,
2017
2/2019 – CT 29-Jan-19 1-Feb-19
32(ii)
Schedule – III to
CGST Act, 2017
Explanation to Sch.–III to CGST
Act, 2017 numbered as
Explanation 1; and Inserted
Explanation-2 to Sch.–III to
CGST Act, 2017
2/2019 – CT 29-Jan-19 1-Feb-19

4
Relevant Sec.
of Finance
Act (No.2)
2019
Relevant Sec.
of
CGST Act,
2017
Remarks
Notification
No.
/Relevant
Amendment
Act
Date of
Notification
/Relevant
Amendment
Ac
Effective
Date
92 2(4)
Amendment to Clause (4) to
Section 2
Not Issued N.A.
Yet to be
notified
93(a) 10(1)
Inserted explanation to second
proviso to section 10(1)
1/2020 – CT 1-Jan-20 1-Jan-20
93(b)(i) 10(2)(d)
Amendment in clause (d) to sub-
section (2) of section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(b)(ii) 10(2)(e)
Amendment in clause (e) to sub-
section (2) of section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(b)(iii) 10(2)(f)
Inserted clause (f) to sub-section
(2) of section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(c) 10(2A)
Inserted sub-section (2A) to
section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(d) 10(3)
Amendment in sub-section (3) to
section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(d) 10(3)
section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(e) 10(4)
section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(f) 10(5)
section 10
1/2020 – CT 1-Jan-20 1-Jan-20
93(g) 10
Inserted Explanations to section
10
1/2020 – CT 1-Jan-20 1-Jan-20
94 22(1)
Inserted third proviso and
explanation to sub-section (1) to
sec. 22
1/2020 – CT 1-Jan-20 1-Jan-20
95
25(6A) to
25(6D)
Inserted sub-section (6A) to (6D)
to section 25
1/2020 – CT 1-Jan-20 1-Jan-20
96 31A Inserted section 31A 1/2020 – CT 1-Jan-20 1-Jan-20
97(a) 39(1) & 39(2) Substituted 39(1) & 39(2) Not Issued N.A.
Yet to be
notified
97(b) 39(7) Substituted 39(7) Not Issued N.A.
Yet to be
notified
98 44(1)
Inserted provisos to sub-section
(1) to section 44
1/2020 – CT 1-Jan-20 1-Jan-20
99
49(10) &
49(11)
Inserted sub-section (10) and (11)
to section 49
1/2020 – CT 1-Jan-20 1-Jan-20
100 50(1) Proviso to section 50(1) Not Issued N.A.
Yet to be
notified
101(a) 52(4)
(4) to section 52
1/2020 – CT 1-Jan-20 1-Jan-20
101(b) 52(5)
(5) to section 52
1/2020 – CT 1-Jan-20 1-Jan-20
102 53A Inserted section 53A 1/2020 – CT 1-Jan-20 1-Jan-20
103 54(8A)
section 54
39/2019 –
CT
31-Aug-19 1-Sep-19
104(i)(a) 95 Amendment Not Issued N.A.
Yet to be
notified

5
Relevant Sec.
of Finance
Act (No.2)
2019
Relevant Sec.
of
CGST Act,
2017
Remarks
Notification
No.
/Relevant
Amendment
Act
Date of
Notification
/Relevant
Amendment
Ac
Effective
Date
104(i)(b) 95 Amendment Not Issued N.A.
Yet to be
notified
104(ii) 95 Inserted Clause (f) to section 95 Not Issued N.A.
Yet to be
notified
105
101A, 101B &
101C
Inserted sections 101A, 101B &
101C
Not Issued N.A.
Yet to be
notified
106(a) 102 Amendment Not Issued N.A.
Yet to be
notified
106(b) 102 Amendment Not Issued N.A.
Yet to be
notified
106(c) 102 Amendment Not Issued N.A.
Yet to be
notified
107(i) 103(1A) Inserted section 103(1A) Not Issued N.A.
Yet to be
notified
107(ii) 103(2) Amendment Not Issued N.A.
Yet to be
notified
108(a) 104(1) Amendment Not Issued N.A.
Yet to be
notified
108(b) 104(1) Amendment Not Issued N.A.
Yet to be
notified
Yet to be
notified
109(b) 105(1) Amendment Not Issued N.A.
Yet to be
notified
109(c) 105(2) Amendment Not Issued N.A.
Yet to be
notified
Yet to be
notified
110(b) 106 Amendment Not Issued N.A.
Yet to be
notified
111 168 Amendment in Section 168 1/2020 – CT 1-Jan-20 1-Jan-20
112 171(3A)
section 171
1/2020 – CT 1-Jan-20 1-Jan-20
113(1) to
113(3)
N.N. 3/2017 –
CT(R) dated
28.06.17
Inserted Item S. No. 103A to
N.N. 3/2017 – CT(R) dated
28.06.17 (retrospectively)
Section 113
of Finance
(No.2) Act,
2019
1-Aug-19 1-Jul-17

6
Summary of Amendments made in Integrated Goods and Services Act, 2017
The IGST Act, 2017 was notified vide Notification No. 1/2017 – IT dated 19th
June, 2017 and further amended
by Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) dated 29.08.2018 published in
The Gazette of India on 30.08.2018 and notified vide Notification No. 1/2019 – IT dated 29.01.2019. It was
further amended by The Finance (No.2) Act, 2019 (No. 23 of 2019) dated 01.08.2019 published in The Gazette
of India on 01.08.2019. The details of section-wise amendments brought into force by notification and the
amendments yet to be made effective are mentioned here below:
Sections which are a part of original IGST Act but have not been notified till date
Section of IGST Act, 2017 Section description of original IGST Act, 2017
Section 15 Refund of integrated tax paid on supply of goods to tourist leaving India
Relevant Sec.
of
IGST
(Amendment)
Act, 2018
Relevant Sec.
of
IGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
2(i) 2(6)(iv)
Amendment to sub-clause (iv) to
clause (6) to section 2
1/2019 – IT 29-Jan-19 1-Feb-19
2(ii) 2(16)
Amendment to explanation to
clause (16) to section 2
1/2019 – IT 29-Jan-19 1-Feb-19
3 5(4)
Substituted sub-section (4) to
section 5
1/2019 – IT 29-Jan-19 1-Feb-19
4 8(2)
Amendment to clause (iii) to
explanation 1 to sub-section (2)
to section 8
1/2019 – IT 29-Jan-19 1-Feb-19
5 12(8)
Inserted proviso to sub-section
(8) to section 12
1/2019 – IT 29-Jan-19 1-Feb-19
6 13(3)(a)
Substituted second proviso to
clause (a) to sub-section (3) to
section 13
1/2019 – IT 29-Jan-19 1-Feb-19
7 17(2A)
section 17
1/2019 – IT 29-Jan-19 1-Feb-19
8 20
Inserted fifth proviso to section
20
1/2019 – IT 29-Jan-19 1-Feb-19
Relevant Sec.
of
IGST
(Amendment)
Act, 2018
Relevant Sec.
of
IGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
114 17A Inserted section 17A 1/2020 – IT 1-Jan-20 1-Jan-20
115(1) to
115(3)
N.N. 2/2017 –
IT(R) dated
28.06.17
N.N. 2/2017 – IT(R) dated
Section 115
of Finance
(No.2) Act,
2019
1-Aug-19 1-Jul-17

7
Summary of Amendments made in Union Territory Goods and Services Act, 2017
The UTGST Act, 2017 was notified vide Notification No. 1/2017 – Union Territory Tax dated 21st
June, 2017.
The said Act was amended by Union Territory Goods and Services Tax (Amendment) Act, 2018 (No. 33 of
2018) dated 29.08.2018 published in The Gazette of India on 30.08.2018 and notified vide Notification No.
1/2019 – UTGST dated 29.01.2019. It was further amended by The Finance (No.2) Act, 2019 (No. 23 of 2019)
dated 01.08.2019 published in The Gazette of India on 01.08.2019. The details of section-wise amendments
brought into force and the amendments yet to be made effective are mentioned here below:
Relevant Sec.
of
UTGST
(Amendment)
Act, 2018
Relevant Sec.
of
UTGST Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
2 7(4)
Substituted sub-section (4) to
section 7
1/2019 – UTT 29-Jan-19 1-Feb-19
3 9
Inserted proviso to clause (b) to
section 9
1/2019 – UTT 29-Jan-19 1-Feb-19
4 9A and 9B Inserted section 9A and 9B 1/2019 – UTT 29-Jan-19 1-Feb-19
Relevant Sec.
of
Finance Act
(No.2) 2019
Relevant Sec.
of
UTGST Act,
2017
Remarks Notification
No. /Relevant
Amendment
Act
Date of
Notification
/Relevant
Amendment
Act
Effective
Date
116(1) to
116(3)
N.N. 3/2017 –
UTT(R) dated
28.06.17
N.N. 3/2017 – UTT(R) dated
Section 116
of Finance
(No.2) Act,
2019
1-Aug-19 1-Jul-17

8
Summary of Amendments made in GST (Compensation to States) Act, 2017
The GST (Compensation to States) Act, 2017 was notified vide Notification No. 1/2017 – CC dated 28th
June,
2017 and further amended by Goods and Services Tax (Compensation to states) Amendment Act, 2018 (No. 34
of 2018) dated 29.08.2018 published in The Gazette of India on 30.08.2018 and notified vide Notification No.
1/2019 – CC dated 29.01.2019. The details of section-wise amendments brought into force by notification and
the amendments yet to be made effective are mentioned here below:
Relevant Sec.
of
GST
(Compensation
to States)
Amendment
Act, 2018
Relevant Sec.
of
GST
(Compensation
to States) Act,
2017
Remarks
Notification
No.
Date of
Notification
Effective
Date
2 7(4)(b)(ii)
Amendment to sub-clause (ii) to
clause (b) to sub-section (4) to
section 7
1/2019 – CC 29-Jan-19 1-Feb-19
3 10(3A)
section 10
1/2019 – CC 29-Jan-19 1-Feb-19

9
Original CGST Circulars with reference of CGST Circulars issued later on
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
1.
1/1/2017-GST 26-Jun-17
Refer 31/05/2018-GST 9-Feb-18Proper officer for provisions relating
to Registration and Composition levy
- Sec. 4 CGST
2.
2/2/2017-GST 4-Jul-17 Amended by 4/4/2017-GST 7-Jul-17
Issues related to furnishing of
bond/letter of undertaking for exports-
Reg. - Sec. 54 and Rule 96A CGST
and Sec. 20 IGST
Amended by 5/5/2017-GST 11-Aug-17
Rescinded by 8/8/2017-GST 4-Oct-17
3.
3/3/2017-GST 5-Jul-17
Amended by 31/05/2018-GST 9-Feb-18Proper officer relating to provisions
other than registration and composition
under CGST - Sec. 4 CGST
4.
4/4/2017-GST 7-Jul-17 Amended by 5/5/2017-GST 11-Aug-17
Regarding issues related to bond or
letter of undertaking for exports
without payment of IGST - Sec. 54
and Rule 96A CGST and Sec. 20 IGST
Rescinded by 8/8/2017-GST 4-Oct-17
5.
5/5/2017-GST 11-Aug-17
Rescinded by 8/8/2017-GST 4-Oct-17Circular on Bond/LUT in case of
exports without payment of integrated
tax - Sec. 54 and Rule 96A CGST and
Sec. 20 IGST
6.
6/6/2017-GST 27-Aug-17
CGST dated 27.08.2017 is issued to
clarify classification and GST rate on
lottery - Sec. 9 CGST and Sec. 5 IGST
7.
7/7/2017-GST 1-Sep-17
Referred to in 26/26/2017-GST 29-Dec-17
System based reconciliation of
information furnished in FORM
GSTR-1 and FORM GSTR-2 with
FORM GSTR-3B - regarding (Sec. 37
to 39 and Rule 59 to 61 CGST)
8.
8/8/2017-GST 4-Oct-17 Amended by 37/11/2018-GST 15-Mar-18
Clarification on issues related to
furnishing of Bond/LUT for exports
(Sec. 54 and Rule 96A CGST Sec. 20
Amended by 40/14/2018-GST 6-Apr-18
Amended by 88/07/2019-GST 1-Feb-19

10
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
IGST)
9.
9/9/2017-GST 18-Oct-17
Authorized officer for enrollment of
Goods and Services Tax Practitioner -
Sec. 5 CGST and Sec. 20 IGST
10.
10/10/2017-GST 18-Oct-17
Clarification on movement of goods
on approval basis from One State to
Another State - Sec. 68, Rule 55(1)
and Rule 138 CGST r. w. Sec. 10(1)(c)
IGST
11.
11/11/2017-GST 20-Oct-17
Clarification on taxability of printing
contracts: Supply of goods as per
Chapter 48/49 of Customs Tariff Act,
1975. - Sec. 7 and 8 CGST
12.
12/12/2017-GST 26-Oct-17
Seeks to clarify the applicability of
GST on the superior kerosene oil
[SKO] retained for the manufacture of
Linear Alkyl Benzene [LAB] - Sec. 9
(1) CGST and Sec. 5(1) IGST
13.
13/13/2017-GST 27-Oct-17
Clarification of classification of cut
pieces of fabric under GST: Chapter
50-55 of First Schedule to Customs
Tariff Act, 1975. (GST Rate 5% with
no ITC) - Sec. 9 (1) CGST and Sec.
5(1) IGST
14.
14/14/2017-GST 6-Nov-17
Procedure regarding procurement of
supplies of goods from DTA by
(EOU)/(EHTP Unit /STP Unit/BTP
Unit (deemed exports) - Sec. 147 and
Rule 89 CGST
15.
15/15/2017-GST 6-Nov-17
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 (Sec. 37
and 38 CGST)

11
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
16.
16/16/2017-GST 15-Nov-17
Clarifications regarding applicability
of GST and availability of ITC in
respect of tea, inter-state transfer of
aircraft engines/parts for own use by
airlines, General Insurance Policies
provided by SG to employees of State
Govt./Police personnel etc. Sec. 9(1)
CGST and Sec. 5(1) IGST
17.
17/17/2017-GST 15-Nov-17 Referred to in 24/24/2017-GST 21-Dec-17
Manual filing and processing of refund
claims in respect of zero-rated
supplies - Sec. 54 Rule 89 to 96A
CGST and Sec. 16 IGST.
Referred to in 37/11/2018-GST 15-Mar-18
Referred to in 45/19/2018-GST 30-May-18
Referred to in
45/19/2018-GST –
corrigendum
18-Jul-19
Referred to in 70/44/2018-GST 26-Oct-18
Amended by 79/53/2018-GST 31-Dec-18
Superseded
by
125/44/2019-GST 18-Nov-19
18.
18/18/2017-GST 16-Nov-17
Refund of unutilized input tax credit of
GST paid on inputs in respect of
exporters of fabrics - Sec. 54 CGST
19.
19/19/2017-GST 20-Nov-17
Clarification on taxability of custom
milling of paddy @ 5% (no
exemption) - Sec. 9(1) CGST and Sec.
5(1) IGST
20.
20/20/2017-GST 22-Nov-17
Clarify classification and GST rate on
Terracotta idols @ Nil Rate - Sec.
11(1) CGST and Sec. 6(1) IGST
21.
21/21/2017-GST 22-Nov-17 Referred to in 1/1/2017-IGST 7-Jul-17
Clarification in respect of Inter-state
movement of rigs, tools and spares,
and all goods on wheels [like cranes]. -
Sec. 7, Sec. 9 Sec. 25(4) of CGST and
Sec. 5 and 20 IGST
22.
22/22/2017-GST 21-Dec-17
Clarification on issues regarding
treatment of supply by an artist in

12
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
various States and supply of goods by
artists from galleries - Rule 55(3),
55(4), 138 CGST Rules and Sec.5,
10(1)(c) and 20 IGST
23.
23/23/2017-GST 21-Dec-17
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. - Sec. 35 (1) CGST
24.
24/24/2017-GST 21-Dec-17 Referred to in 37/11/2018-GST 15-Mar-18
Manual filing and processing of refund
claims on account of inverted duty
structure, deemed exports and excess
balance in electronic cash ledger - Sec.
54(3) CGST.
Amended by 45/19/2018-GST 30-May-18
Referred to in
45/19/2018-GST –
corrigendum
18-Jul-19
Superseded
by
125/44/2019-GST 18-Nov-19
25.
25/25/2017-GST 21-Dec-17
Manual filing of applications for
Advance Ruling and appeals before
Appellate Authority for Advance
Ruling. Rule 107A - Sec. 97(1)
CGST
26.
26/26/2017-GST 29-Dec-17
Filing of returns under GST - Sec. 37
and 39 CGST
27.
27/01/2018-GST 4-Jan-18
Clarifications regarding levy of GST
on accommodation services, betting
and gambling in casinos, horse racing,
admission to cinema, homestays,
printing, legal services etc. - Sec. 9
CGST
28.
28/02/2018-GST 8-Jan-18 Referred to in
28/02/2018-GST
(Corrigendum)
18-Jan-18
Clarifications regarding GST on
College Hostel Mess Fees including
supply of food - Sec. 9 CGST and Sec.
5 IGST
Referred to in Order 2/2018-CT 31-Mar-18
Withdrawn 50/24/2018-GST 31-Jul-18

13
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
w.e.f. 27.07.18
29.
28/02/2018-GST
(Corrigendum)
18-Jan-18 Referred to in 28/02/2018-GST 8-Jan-18
Clarifications regarding GST on
College Hostel Mess Fees in relation
to catering services.
Referred to in Order 2/2018-CT 31-Mar-18
Withdrawn
w.e.f. 27.07.18
50/24/2018-GST 31-Jul-18
30.
29/03/2018-GST 25-Jan-18
GST dated 25.01.2018 seeks to clarify
applicability of GST on Poly butylene
feedstock and Liquefied Petroleum
Gas retained for the manufacture of
Poly Iso Butylene and Propylene or
Di-butyl para Cresol. - Sec. 9 CGST
and Sec. 5 IGST
31.
30/04/2018-GST 25-Jan-18
GST dated 25.01.2018 clarification
regarding supplies made to the Indian
Railways classifiable under any
chapter, other than Chapter 86. Sec. 9
CGST and Sec. 5 IGST
32.
31/05/2018-GST 9-Feb-18
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. -
Sec. 5 CGST and Sec. 3 CGST
33.
32/06/2018-GST 12-Feb-18
Clarifications regarding GST in
respect of certain services as decided
in 25th GST Council meeting. - Sec. 9
and 11 CGST and Sec. 5 and 6 IGST
34.
33/07/2018-GST 23-Feb-18
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.. - Sec. 140 CGST
35.
34/08/2018-GST 1-Mar-18 Amended by 46/20/2018-GST 6-Jun-18
Clarification regarding GST in respect Referred to in 62/36/2018-GST 12-Sep-18

14
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
of Body Building, Retreading of
Tyres, Priority Lending Certificates
(PSLC), Activities carried by
DISCOMS against recovery of charges
from consumers, Guarantees provided
by S.G. to State owned companies
against guarantee commission. Sec 7
and 9(1)
36.
35/09/2018-GST 5-Mar-18
Joint-Venture - Taxable services
provided by the members of the Joint
Venture to the JV and vice-versa and
inter se between the members of the
JVs. - Sec. 7 CGST
37.
36/10/2018-GST 13-Mar-18 Amended by 43/17/2018-GST 13-Apr-18
Processing of refund applications for
UIN entities and other related issues
regarding UIN entities. - Sec. 55 and
Rule 95 CGST
Amended by 63/37/2018– GST 14-Sep-18
38.
37/11/2018-GST 15-Mar-18 Referred to in 45/19/2018-GST 30-May-18
Clarification on Export related Refund
Issues. Sec. 54 and Rule 96A CGST.
Referred to in
45/19/2018-GST –
corrigendum
18-Jul-19
Amended by 59/33/2018-GST 4-Sep-18
Superseded
by
125/44/2019-GST 18-Nov-19
39.
38/12/2018-GST 26-Mar-18
Clarification on all issues relating to
Job Work. - Sec. 143 CGST
40.
39/13/2018-GST 3-Apr-18
Setting up of an IT Grievance
Redressal Mechanism to address the
grievances of taxpayers due to
technical glitches on the GST Portal
(Special reference to TRAN-1 could
not be filed because of IT problems
can now be filed up to 30.04.2018 and
GSTR-3B which could not be filed for
TRAN-1 can be filed up to
31.05.2018) - Sec. 146 CGST
41.
40/14/2018-GST 6-Apr-18
Clarifications on issues related to
furnishing of Bond/LUT for exports.

15
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
Sec. 54 and Rule 96A CGST
42.
41/15/2018-GST 13-Apr-18 Amended by 49/23/2018-GST 21-Jun-18
Clarifying the procedure for
interception of conveyance s for
inspection of goods in movement, and
detention, release and confiscation of
such goods and conveyance s. - Sec.
129, 130, Rule 138A and Rule 138B
CGST
43.
42/16/2018-GST 13-Apr-18
Referred to in 58/32/2018-GST 4-Sep-18
Clarifying the procedure for recovery
of arrears under the existing law and
reversal of inadmissible input tax
credit. - [Sec. 79, 142(6)(b), 140,
142(8)(a), 142(7)(a), 142(9)(a) and
PMT-01 (Rule 85 - Sec. 49(7) CGST]
44.
43/17/2018-GST 13-Apr-18
Referred to in 63/37/2018– GST 14-Sep-18
Clarifying the issues arising in refund
to UIN. - Sec. 55 and Rule 95 CGST
45.
44/18/2018-CGST 2-May-18
Clarifying the issues related to
taxability of "Tenancy Rights" under
GST to be treated as Supply of
Services. Sec. 9(1)-Levy CGST
46.
45/19/2018-GST 30-May-18 Referred to in 70/44/2018-GST 26-Oct-18
Clarification on Refund Related Issues
– Sec. 54 r. w. Refund rules CGST.
Superseded
by
125/44/2019-GST 18-Nov-19
47.
45/19/2018-GST –
corrigendum
18-Jul-19 Referred to in 70/44/2018-GST 26-Oct-18
Clarification on Refund Related Issues
– Sec. 54 r. w. Refund rules CGST.
Superseded
by
125/44/2019-GST 18-Nov-19
48.
46/20/2018-GST 6-Jun-18 Referred to in 62/36/2018-GST 12-Sep-18
Applicable GST rate on Priority Sector
Lending Certificates (PSLCs),
Renewable Energy Certificates (RECs)
and other similar scrips -regarding.
Sec. 9(1) CGST
49. 47/21/2018-GST 8-Jun-18

16
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
Clarifications of certain issues under
GST e.g. Dies and Moulds, Servicing
of Cars (Sec. 9), Auction of Tea/
Coffee/ Rubber (Sec. 35 CGST),
Transportation of Goods by Railways,
Requirement of E-way Bill in case of
movement of goods within the same
state but moving through another state,
Movement of goods from DTA to SEZ
or SEZ to DTA located in the same
state - Sec. 68 CGST and Sec. 8 IGST
(Proviso to Rule 138(2A) and Rule
138(14)(d)
50.
48/22/2018-GST 16-Jun-18
Circulars clarifying miscellaneous
issues related to SEZ (Service of Short
Term Accommodation, Conferencing,
Banqueting etc. eligible shall be Inter-
state supply) and refund of unutilized
ITC for job workers. Sec. 7(5)(b)/
12(3)(c) (IGST), 16 (IGST), Sec. 17
(IGST) and Sec. 17(5)-CGST, Sec.
54(3)-CGST
51.
49/23/2018-GST 16-Jun-18
Modifications to Circular No.
41/15/2018 dated 13.04.2018
{Clarifying the procedure for
interception of conveyance s for
such goods and conveyance s. - Sec.
68, 129, 130, Rule 138, Rule 138A,
Rule 138B and Rule 138C CGST}
52.
50/24/2018-GST 31-July-18
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. GST Rate
applicable on Catering Services i.e.
supply of food or drink in a mess or
canteen in the educational institute.
Also GST rate on supply of food
and/or drinks by the Indian Railways
or IRCTC or their Licensees in trains
or at platforms as rates have been
incorporated in the Notification No.
13/2018-CT-R dated 26.07.2018
53. 51/25/2018-GST 31-July-18

17
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
Applicability of GST on ambulance
services provided to Government by
private service providers under the
National Health Mission (NHM). Also
refer Sr. No. 3, 3A and 74 of CTR
12/2017 dated 28.06.2017 - Sec. 9 (1)
and Sec. 11(1)
54.
52/26/2018-GST 9-Aug-18
Clarification regarding applicability of
GST rates on various goods and
services. Sec. 9(1) - Fortified Toned
Milk, Refined beet and cane sugar,
Tamarind Kernel Powder, Drinking
Water, Plasma Products, Wipes using
spun lace non-woven fabric, Real Zari
Kasab, Marine Engine, Quilt and
Comforter, Bus Body building as
supply of motor vehicle or job work,
Disc Brake Pad
55.
53/27/2018-GST 9-Aug-18
GST on petroleum gases retained for
the manufacture of petrochemical and
chemical products. Sec 9(1) CGST
56.
54/28/2018-GST 9-Aug-18
Classification of fertilizers supplied for
use in the manufacture of other
fertilizers at 5 % GST rate. Sec 9(1)
CGST
57.
55/29/2018-GST 10-Aug-18
Taxability of services provided by
Industrial Training Institutes (ITI).
Sec. 11(1) CGST
58.
56/30/2018-GST 24-Aug-18 Referred to in 94/13/2019-GST 28-Mar-19
Clarification on removal of restriction
on refund of accumulated Input Tax
Credit on fabrics. Sec 54(3) 2nd
Proviso ITC unutilised till 31.07.2018
shall lapse and refund of unutilised
ITC shall be available only on ITC
availed from 01.08.2018 onwards.
Referred to in 125/44/2019-GST 18-Nov-19

18
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
59.
57/31/2018-GST 4-Sep-18
Amended by 73/47/2018-GST 05-Nov-18Scope of Principal-agent relationship
in the context of Schedule I of the
CGST Act. Sec. 7(1)(c), 23(1)(a) and
24(vii) - CGST
60.
58/32/2018-GST 4-Sep-18
Amended by 88/07/2019-GST 1-Feb-19Recovery of arrears of wrongly availed
CENVAT credit under the existing law
and inadmissible transitional credit. -
Sec. 140(5) CGST
61.
59/33/2018-GST 4-Sep-18 Amended by 70/44/2018-GST 26-Oct-18
Clarification on refund related issues. -
Sec. 54 r. w. Rule 89 and 96 (Form
RFD-01A) CGST.
Superseded
by
125/44/2019-GST 18-Nov-19
62.
60/34/2018-GST 4-Sep-18
Processing of refund applications filed
by Canteen Stores Department (CSD).
- Sec. 55 r. w. Rule 95 (Form RFD-
10A) CGST
63.
61/35/2018-GST 4-Sep-18
E-way bill in case of storing of goods
in godown of transporter. Sec. 2(85),
Sec. 35 r. w. Rule 56, 57 and 58, Rule
138 CGST
64.
62/36/2018-GST 12-Sep-18
Referred to in 93/12/2019-GST 8-Mar-19Levy of GST on Priority Sector
Lending Certificate (PSLC). Sec. 9(1)
CGST
65.
63/37/2018– GST 14-Sep-18
Clarification regarding Processing of
refund claims filed by UIN entities. -
Sec. 55 and Rule 95 CGST
66.
64/38/2018– GST 14-Sep-18
Modification of the procedure for
interception of conveyances for
such goods and conveyances, as
clarified in Circular Nos. 41/15/2018-

19
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
GST dated 13.04.2018 and
49/23/2018-GST dated 21.06.2018.
Sec. 68, 129, 130, Rule 138, Rule
138A, Rule 138B and Rule 138C
CGST}
67.
65/39/2018– GST 14-Sep-18
Amended by 67/41/2018-GST 28-Sep-18Guidelines for Deductions and
Deposits of TDS by the DDO under
GST. (Sec. 51 Rule 12 CGST)
68.
66/40/2018-GST 26-Sep-18
GST on Residential programmes or
camps meant for advancement of
religion, spirituality or yoga by
religious and charitable trusts. Sec.
11(1) CGST
69.
67/41/2018-GST 28-Sep-18
Modification to Guidelines for
Deductions and Deposits of TDS by
the DDO under GST earlier vide
Circular No. 65/39/2018-DOR dated
14.09.2018 (Sec. 51 Rule 12 CGST)
70.
68/42/2018-GST 05-Oct-18
Notifications issued under CGST Act,
2017 applicable to Goods and Services
Tax (Compensation to States) Act,
2017 with specific reference to Sec. 55
of CGST Act r. w. Notification No.
16/2017-CT-R dated 28.06.2017
71.
69/43/2018-GST 26-Oct-18
Notifications issued under CGST Act,
2017 applicable to Goods and Services
Tax (Compensation to States) Act,
2017 with specific reference to Sec. 55
of CGST Act r. w. Notification No.
16/2017-CT-R dated 28.06.2017
72.
70/44/2018-GST 26-Oct-18 Amended by 79/53/2018-GST 31-Dec-18
Clarification on certain issues related
to refund Sec. 54 Rule 90(3) and Rule
96(10).
Superseded
by
125/44/2019-GST 18-Nov-19
73.
71/45/2018-GST 26-Oct-18
Clarification on issues pertaining to

20
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
registration as a Casual Taxable
Person (Sec. 27(2) & Recovery of
excess Input Tax Credit distributed by
an Input Service Distributor (Sec. 20
CGST)
74.
72/46/2018-GST 26-Oct-18
Circular to clarify the procedure in
respect of return of time expired drugs
or medicines (Sec. 34 CGST)
75.
73/47/2018-GST 05-Nov-18
Scope of Principal-agent relationship
in the context of Schedule I of the
CGST Act. Sec. 7(1)(c), 23(1)(a) and
24(vii) - CGST.
76.
74/48/2018-GST 05-Nov-18
Collection of Tax at Source by Tea
Board of India (Sec. 52 CGST)
77.
75/49/2018-GST 27-Dec-18
Guidelines for processing of
applications for financial assistance
under the Central Sector Scheme
named ‘Seva Bhoj Yojna’ of the
Ministry of Culture on the purchase of
certain raw food items namely, ghee,
edible oil, sugar/ burra/ jaggery, rice,
atta/maida/rava/flour and pulses
(hereinafter referred to as the
“specified items”) used for distributing
free food to general public/devotees
(hereinafter referred to as the
“specified activity”) by
charitable/religious institutions like
Gurudwaras, temples, Dharmik
Ashrams, Mosques, Dargahs,
Churches, Math, Monasteries, etc.
Refund of CGST and Center's share of
IGST to be issued by nodal officer by
designated officers as per Circular No.
36/10/2018-GST, dated 13th March,
2018. (Sec. 55 CGST)
78.
76/50/2018-GST 31-Dec-18
Amended by
76/50/2018-GST
(corrigendum)
7-Mar-19
Clarification on certain issues related
to GST (1) sale by government
departments to unregistered person is
liable to GST; (2) Leviability of
penalty under Sec 73(11) of CGST Act
- Provision of Sec 73(11) can be

21
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
invoked only if Sec 73 is invoked. No
penalty for delay in filing of GSTR-3B
as tax is paid with the filing of return.
However, general penalty u/s 125 may
be imposed in such case; (3) Rate of
tax in case of debit notes / credit notes
issued under section 142(2) of the
CGST Act - as per provisions of GST
Acts; (4) Applicability of Notification
No. 50/2018-CT-13.09.18 for Sec. 51-
TDS i.e. longline mentioned in
clause(a) is applicable to both items (i)
& (ii); (5) Valuation methodology in
case of TCS under Income Tax Act
and definition of owner of goods i.e.
Taxable value for the purposes of GST
shall include TCS amount collected
under the provisions of Income Tax
Act. (6) Owner of the goods for Sec.
129(1) shall be either consignor or
consignee if goods are accompanied by
invoice otherwise proper officer
should determine the owner of goods.
79.
76/50/2018-GST
(corrigendum)
7-Mar-19
Clarify that for the purpose of
determination of value of supply under
GST, TCS would not be includible as
it is in the interim levy not having the
character of tax. Sec. 15(2) – CGST
80.
77/51/2018-GST 31-Dec-18
Withdrawal/Denial of composition
option by tax authorities and effective
date thereof. The effective date in case
of withdrawal shall be the date
indicated in FORM GST CMP-04 but
it may not be prior to the
commencement of FY in which such
intimation submitted. However, in case
of denial by P.O. the effective date of
denial including any retrospective date
as may be determined. (Sec. 10 r. w.
Rule 6 CGST)
81.
78/52/2018-GST 31-Dec-18
Clarification on export of services
under GST. Where an exporter of
services located in India supplying
certain services to a recipient outside
India, through any other supplier of
services located outside India, it
involves two supplies i.e. Gross Value
of Exporter from India to outside and

22
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
Import of Services for services
provided through a supplier located
outside India. [Sec. 2(6)(iv) and Sec.
13(2)] - IGST
82.
79/53/2018-GST 31-Dec-18 Referred to in 104/23/2019-GST 28-Jun-19
Clarification on refund related issues.
(1) Application for refund can be
submitted online or manually - Sec. 54
r. w. Rule 89 and 96 (Form RFD-01A)
CGST; (2) Refunds on account of
Inverted Duty structure - Sec. 54(3) r.
w. Rule 89(5) CGST; (3) Disbursal of
Refund amount after sanction under
Sec. 56 CGS, it is clarified that interest
is to be paid up to the date of credit in
the bank account of Regd. person; (4)
Refund of Accumulated ITC of Cess;
(5) ITC paid on invoices of earlier tax
period availed in subsequent tax period
be allowed; (6) Interpretation of term
"inputs" - all inputs charged to revenue
be included in the Net ITC; (7) Refund
of ITC of input services and capital
goods on account of inverted duty
structure - Sec. 54(3) - clarified that it
is not allowed.
Superseded
by
125/44/2019-GST 18-Nov-19
83.
80/54/2018-GST 31-Dec-18
Clarification regarding GST rates &
classification (goods) - Sec. 9 CGST
84.
81/55/2018-GST 31-Dec-18
Seeks to clarify GST rate for Sprinkler
and Drip irrigation System including
laterals. - Sec. 9 CGST
85.
82/01/2019-GST 1-Jan-19
Applicability of GST on various
programs conducted by the Indian
Institutes of Managements (IIMs). Sec.
11 CGST
86.
83/02/2019-GST 1-Jan-19
Applicability of GST on Asian
Development Bank (ADB) and
International Finance Corporation
(IFC). Sec. 11 CGST
87.
84/03/2019-GST 1-Jan-19
Clarification on issue of classification

23
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
of service of printing of pictures
covered under 998386 and not under
998912 as per scheme of classification
of services annexed to Notification No
11/2017-CT (R). It attracts GST @
18% falling under item (ii) against Sr.
No. 21 of the Table in the notification
No. 11/2017-CT (R) dated 28.06.2017
88.
85/04/2019-GST 1-Jan-19
Clarification on GST rate applicable
on supply of food and beverage
services by educational institution
shall be exempt if provided by the
educational institution and GST rate
shall be 5% if provided by any other
person on contractual basis. Sec. 9 and
11 CGST
89.
86/05/2019-GST 1-Jan-19
GST on Services of Business
Facilitator (BF) or a Business
Correspondent (BC) to Banking
Company is to be paid by Bank at
applicable rate on the full value
charged to the customer. However, in
case of services by BF/BC to a
banking co. with respect to rural areas
shall be exempt as per 12/2017-CT(R)
if the conditions for classification of
branch as rural as prescribed by RBI
are fulfilled.
90.
87/06/2019-GST 2-Jan-19
Clarification whether the "eligible
duties" would include CENVAT credit
of Service Tax within its scope or not
as per Sec. 28(1) of CGST
(Amendment) Act, 2018. Clarified
allowed.
91.
88/07/2019-GST 1-Feb-19
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). Refer Circular No.
8/8/2017-GST (Export Proceeds in
convertible currency) - Clarification
with regard to Realisation of export
proceeds in INR allowed if in
accordance with RBI guidelines [Sec.
2 (6)-IGST]; Circular No.

24
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
38/12/2018-GST (Job Work) -
Clarification of Job Work Issues
relevant to Sec. 13-Time of Supply,
15-Valuation, 22-Registration, 143-Job
Work Procedure; Circular No.
41/15/2018-GST (Detention and
Confiscation of goods) – Extn. of
Time to pay Tax/Penalty from 7 to 14
days u/s 129 and consequently action
u/s 130; Circular No. 58/32/2018-
GST - Reversal of Liability in case
CENVAT/Transitional Credit wrongly
claimed to be paid through FORM
GST DRC-03; Circular No.
69/43/2018-GST (Cancellation of
Registration) - Sec. 29 - Suspension of
Registration in case cancellation filed.
92.
89/08/2019-GST 18-Feb-19
Seeks to clarify situations of
mentioning details of inter-State
supplies made to unregistered persons
in Table 3.2 of FORM GSTR-3B
[Rule 61 (5)] and Table 7B of FORM
GSTR-1 [Rule 59]. Sec. 168(1) CGST
93.
90/09/2019-GST 18-Feb-19
Seeks to clarify situations of
compliance of rule 46(n) of the CGST
Rules, 2017 while issuing invoices in
case of Inter- State supply i.e. along
with Place of Supply Name of State
should also be mentioned on Tax
Invoice in case of Inter-state Supply.
Rule 46(n) CGST
94.
91/10/2019-GST 18-Feb-19 Referred to in 3/1/2018-IGST 25-May-18
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. Tax payers who have
paid CGST + SGST instead of IGST
on transfer of Warehouse goods shall
be deemed to have complied with the
provisions of Law. Sec. 168(1)
Rescinded by
Circular No.
3/1/2018-
IGST
4/1/2019-IGST 1-Feb-19
95.
92/11/2019-GST 7-Mar-19 Referred to in 105/24/2019-GST 28-Jun-19
Circular clarifying various doubts
related to treatment of sales promotion
scheme under GST. Sec. 7(1)(a),
15(3)(b), 17(5)(h), 34 and 168(1) -
Withdrawn
Circular No.
105/24/2019-
GST
112/31/2019-GST 3-Oct-19

25
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
CGST
96.
93/12/2019-GST 8-Mar-19
Seeks to clarify nature of supply of
Priority Sector Lending Certificates
(PSLC) – regarding - Sec. 9(1)
97.
94/13/2019-GST 28-Mar-19
Superseded
by
125/44/2019-GST 18-Nov-19
Clarification on refund related issues.
(1) Accumulated ITC reversed by
Regd. person through GSTR 3B for
the month of Aug., 18 or for a
subsequent month but are now not able
to claim refund of accumulated ITC;
(2) Accumulated ITC not reversed by
Regd. Person but now wants to reverse
should do so through GST DRC-03
instead of GSTR-3B; (3) Accumulated
ITC reversed by Regd. Person either
through GSTR 3B or GST DRC-03
subsequent to the due date of filing of
return in GSTR-3B for the month of
Aug., 2018; (4) How merchant
exporter should claim refund of ITC
availed on supplies on which supplier
has taken benefit of 40/2017 or
41/2017 - CT; (5) Filing of Fresh
Application of Refund in case of Re-
credit of ITC after issuance of
deficiency Memo. Sec. 54 r. w. Rule
89, 90 and 96.
98.
95/14/2019-GST 28-Mar-19
Verification of Application for Grant
of New Registration. Sec. 25 r. w.
Rule 9(2) and 9(4); Sec. 29(2)(b) and
29(2)(c) r. w. Rule 21 and Sec. 30 r. w.
Rule 23 CGST
99.
96/15/2019-GST 28-Mar-19
Clarification in respect of transfer of
Input Tax Credit in case of death of
sole proprietor. Sec. 18(3), 22(3),
29(1)(a), 85(1) and 93(1) r. w. Rule
41(1) - FORM GST ITC-02 CGST
100.
97/16/2019-GST 5-Apr-19
Circular clarifying issues regarding
exercise of option to pay tax under
notification No. 2/2019- CT(R) dated
07.03.2019 issued for aggregate
turnover up to Rs.50 Lacs. Sec. 10 r.

26
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
w. Rule 3(3), Sec. 25 r. w. Rule 8 and
Sec. 168(1) CGST
101.
98/17/2019-GST 23-Apr-19
Seeks to clarify the manner of
utilization of input tax credit post
insertion of the rule 88A of the CGST
Rules. Sec. 49A, 49B, 168 r. w. Rule
88A CGST
102.
99/18/2019-GST 23-Apr-19
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. Sec. 30(1) r. w.
Rule 23(1) CGST
103.
100/19/2019-GST 30-Apr-19
GST Applicability on Seed
Certification Tags. Sec. 11(1) CGST
104.
101/20/2019-GST 30-Apr-19
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. Sec. 11(1)
CGST
105.
102/21/2019-GST 28-Jun-19
Amended by
102/21/2019-GST -
Corrigendum
15-Jul-19Clarification regarding applicability of
GST on additional / penal interest –
reg. Sec. 15(2)(d), Sec. 7 - Schedule II
Entry Sr. No. 5e and Sec. 168 CGST
106.
102/21/2019-GST -
Corrigendum
15-Jul-19
Referred to in 102/21/2019-GST 28-Jun-19
Corrigendum for Circular No.
102/21/2019 dated 28.06.2019 for
GST on additional / penal interest –
reg. Sec. 15(2)(d), Sec. 7 - Schedule II
Entry Sr. No. 5e and Sec. 168 CGST
107.
103/22/2019-GST 28-Jun-19
Clarification regarding determination

27
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
of place of supply in certain cases
(Services by Ports and Services on
unpolished diamonds which are
temporarily imported– reg. Sec. 12(2),
13(2) and 168 CGST
108.
104/23/2019-GST 28-Jun-19
Processing of refund applications in
FORM GST RFD-01A submitted by
taxpayers wrongly mapped on the
common portal – reg. Sec. 168, Sec.
54 r. w. Rule 97A CGST
109.
105/24/2019-GST 28-Jun-19
Withdrawn
ab-initio
112/31/2019-GST 3-Oct-19
Clarification on various doubts related
to treatment of secondary or post-sales
discounts under GST - reg. Refer
Circular No. 92/11/2019-GST dated
07.03.2019. Sec. 15(3)(b) and Sec. 168
CGST.
110.
106/25/2019-GST 29-Jun-19
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. Also refer para 6.0
of Circular 24/24/2017-GST dated
21.12.2017 in this regard. Sec. 55 r. w.
Rule 95A and Sec. 168 CGST.
111.
107/26/2019-GST 18-Jul-19
Withdrawn
ab-initio
127/46/2019-GST 22-Nov-19Seeks to clarify various doubts related
to supply of Information Technology
enabled Services (ITeS services). Sec.
2(6), 2(13) IGST r. w. Sec. 168 CGST.
112.
108/27/2019-GST 18-Jul-19
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. Sec. 31(7) r. w.
Rule 55, Sec. 54(3) r. w. Rule 89(4)
and Sec. 168 CGST
113.
109/28/2019-GST 22-Jul-19
Clarification on issues related to GST
on monthly subscription/contribution

28
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
charged by a Residential Welfare
Association from its members. Refer
Entry Sr. No. 77 of Notification No.
12/2017 - CT(R)dated 28.06.2017 as
amended by Notification No. 2/2018-
CT(R) dated 25.01.2018. Sec. 15, 16,
22(1) CGST
114.
110/29/2019-GST 3-Oct-19
Seeks to clarify the eligibility to file a
refund application in FORM GST
RFD-01 for a period and category.
Sec. 54, 168(1) r. w. Rule 89 and 97A
CGST.
115.
111/30/2019-GST 3-Oct-19
Seeks to clarify procedure to claim
refund in FORM GST RFD-01
subsequent to favourable order in
appeal or any other forum. Sec. 54,
168(1) r. w. Rule 93 CGST.
116.
112/31/2019-GST 3-Oct-19
Seeks to withdraw Circular No.
105/24/2019-GST dated 28.06.2019
pertaining to treatment of post-sale
discounts under GST. Sec. 168 and
15(3)(b) r. w. Rule 37 CGST
117.
113/32/2019-GST 11-Oct-19
Clarification regarding GST rates &
classification (goods) Circular–reg.
[Classification of leguminous
vegetables when subject to mild heat
treatment (parching), Classification
and GST Rate on Almond Milk, GST
Rate on Mechanical Sprayer,
Taxability of imported stores by the
Indian Navy, Taxability of goods
imported under lease, GST Rate on
parts for the manufacture solar water
heater and system, GST Rate on the
parts and accessories suitable for use
solely or principally with a medical
device] Sec. 9(1) CGST and Sec. 5(1)
IGST
118.
114/33/2019-GST 11-Oct-19
Clarification on scope of support
services to exploration, mining or
drilling of petroleum crude or natural
gas or both. Sec. 7(1) CGST

29
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
119.
115/34/2019-GST 11-Oct-19
Clarification on issue of GST on
Airport levies. Sec. 15(5) and 168(1)
CGST
120.
116/35/2019-GST 11-Oct-19
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. Sec. 7
CGST
121.
117/36/2019-GST 11-Oct-19
Clarification on applicability of GST
exemption to the DG Shipping
approved maritime courses conducted
by Maritime Training Institutes of
India. Sec.11(1) CGST
122.
118/37/2019-GST 11-Oct-19
Clarification regarding determination
of place of supply in case of
software/design services related to
Electronics Semi-conductor and
Design Manufacturing (ESDM)
industry. Sec. 168(1) CGSTS and Sec.
13 IGST
123.
119/38/2019-GST 11-Oct-19
Clarification regarding taxability of
supply of securities under Securities
Lending Scheme, 1997. i.e. activities
of the intermediaries facilitating
lending and borrowing of securities for
commission or fee are taxable. Supply
of Lending of Securities under the
scheme is classifiable under heading
997119 under Sr. No. 15(vii) of
Notification No. 11/2017-CT(R) dated
28.06.17 as amended from time to time
(for the period 01.07.2017 to
30.09.2019 GST is payable by lender
under forward charge). However,
w.e.f. 01.10.2019 borrower of
Securities shall be liable to discharge
GST as per Sr. No. 16 of Notification
No. 22/2019-CT(R) dated 30.09.2019
under RCM. Sec. 5(1) and 5(3) IGST
r. w. Sec. 9(1), 9(3) CGST

30
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
124.
120/39/2019-GST 11-Oct-19
Clarification on the effective date of
explanation inserted at Sr. No. 3(vi)
[to the effect that for the purpose of the
said entry, the activities or
transactions under taken by
Government and Local Authority are
excluded from the term 'business'] in
notification No.11/2017- CTR dated
28.06.2017, shall be 21.09.2017.
125.
121/40/2019-GST 11-Oct-19
Seeks to clarify the grant of alcoholic
liquor licence neither a supply of
goods nor a supply of service as per
Section 7(2) CGST.
126.
122/41/2019-GST 5-Nov-19
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. Sec.
168(1) CGST
127.
123/42/2019-GST 11-Nov-19
Seeks to clarify restrictions in
availment of input tax credit in terms
of sub-rule (4) of rule 36 of CGST
Rules, 2017. Sec. 16, 168 r. w. Rule
36(4) CGST
128.
124/43/2019-GST 18-Nov-19
Seeks to clarify optional filing of
annual return (GSTR-9 and 9A) for
registered persons whose aggregate
turnover in a financial year does not
exceed two crore rupees under
notification No. 47/2019-Central Tax
dated 9th Oct., 2019. Sec. 44(1),
168(1) r.w. Rule 80(1) CGST
129.
125/44/2019-GST 18-Nov-19
Seeks to clarify in detail the fully
electronic refund process w.e.f.
26.09.2019 through FORM GST RFD-
01 and single disbursement. Issued in
supersession of earlier circulars
17/17/2017-GST dated 15.11.2017,
24/24/2017-GST dated 21.12.2017,

31
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
37/11/2018-GST dated 15.03.2018,
45/19/2018-GST dated 30.05.2018
(including corrigendum dated
18.07.2019), 59/33/2018-GST dated
04.09.2018, 70/44/2018-GST dated
26.10.2018, 79/53/2018-GST dated
31.12.2018 and 94/13/2019-GST dated
28.03.2019 Sec. 54 r. w. Rule 89 to
96A CGST
130.
126/45/2019-GST 22-Nov-19
Clarification on Rate of GST on Job
Work w.e.f. 01.10.2019 - Sec. 9 CGST
131.
127/46/2019-GST 22-Nov-19
Seeks to ab-initio withdraw the
Circular No. 107/26/2019 dated
18.07.2019. 2(6) and 2(13) - IGST r.
w. Sec. 168(1) CGST
132.
128/47/2019-GST 23-Dec-19
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. Sec. 168(1)
CGST
133.
129/48/2019-GST 24-Dec-19
Standard Operating Procedure to be
followed in case of non-filers of
returns. Sec. 39, 44, 45, 46, 62 and168
r. w. Rule 68 CGST
134.
130/49/2019-GST 31-Dec-19
RCM on renting of Motor Vehicle
effective w.e.f. 01.10.19. Sec.9(3)
CGST & Sec.5(3) IGST

32
Original IGST Circulars with reference of IGST Circulars issued later on
SL.
NO.
ORIGINAL
CIRCULAR
NUMBER
DATE REMARK(S)
ALSO REFER TO
CIRCULAR (S) /
ORDER(S)
DATE
1.
1/1/2017-IGST 7-Jul-17
Referred to in 21/21/2017-GST 22-Nov-17
Clarification on inter-state movement
of various modes of conveyance,
carrying goods or passengers for
repairs and maintenance-not supply
and hence not liable to IGST. - Sec.
25(4) CGST and Sec. 5 and 6 IGST
2.
2/1/2017-IGST 27-Sep-17
Clarification on supply of satellite
launch services by ANTRIX
Corporation Ltd. - Sec. 12(8), 13(9)
and 16 IGST
3.
3/1/2018-IGST 25-May-18
Amended by 4/1/2019-IGST 1-Feb-19Applicability of IGST on goods
supplied while deposited in customs
bonded warehouse – reg.
4.
4/1/2019-IGST 1-Feb-19
Rescinded Circular No. 03/01/2018-
IGST dated 25.05.2018 with regard to
applicability of IGST on goods
supplied while deposited in a customs
bonded warehouse.

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