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CGST CircularsGST

Circular No. 10/10/2017-GST – Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis

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Circular No. 49/23/2018-GST – Modifications to 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 No. 41/15/2018-GST dated 13.04.2018

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Notification No. 76/2018-Central Tax ,dt. 31-12-2018 – Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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56/2017-Central Tax ,dt. 15-11-2017 – Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018

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