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CGST CircularsGST

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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48/2017-Central Tax,dt. 18-10-2017 – Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .

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Notification No. 21/2018-Central Tax (Rate) ,dt. 26-07-2018 – Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

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Circular No. 79/53/2018-GST – Clarification on refund related issues

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