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Shri Kudecho Khamo
Advisor,CAWD &Taxes
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
S
cope 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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