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Circulars(GST)-2018:      

Sl No Subject Circular No Issued by
1 Clarifications on refund related issues 79/53/1028 CBIC
2 Clarifications on Export of Services under GST 78/52/2018 CBIC
3 Denial of composition option by Tax Authorities and effective date thereoff 77/51/2018 CBIC
4 Clarification on certain issues :Sale by Govt department to unregistered persons,levieability of penalty under section 73(11) of CGSt Act,Rate of Tax in case of debit note/credit note issued under section 142(2) of CGST Act,Applicability of Notification No 50/2018 , Valuation methodology for TDS under Income Tax related to GST 76/50/2018 CBIC
5  TCS by Tea Board of India-reg 74/48/2018 CBIC
6 Scope of principal & agent relationship-reg 73/47/2018 CBIC
7 PROCEDURE IN RESPECT OF RETURN OF TIME EXPIRED DRUGS OR MEDICINE-reg 07/2018-GST Government of Nagaland
8 Clarification related to casual taxable person & recovery of excess ITC-reg 06/2018-GST Government of Nagaland
9 Clarification on certain issues related to Refund-reg 05/2018-GST Government of Nagaland
10 Cancellation of Registration-reg 04/2018-GST Government of Nagaland
11 Guidelines for Deduction and Deposit of TDS by DDO under GST 03/2018-GST Government of Nagaland
12 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding 64/38/2018 CBIC
13 Seeks to modify Circular No. 41/15/2018-GST 49/23/2018 CBIC
14 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances 01/2018-GST Government of Nagaland
15 Applicability of IGST on goods supplied while being deposited in a customs bonded warehouse-reg 3/1/2018 CBIC
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