Circulars

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

Clarification regarding processing of refund claims filed by UIN entities

Levy of GST on Priority Sector Lending Certificates (PSLC)

E-way bill in case of storing of goods in godown of transporter

Processing of refund applications filed by Canteen Stores Department (CSD)

Clarification on refund related issues

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics

Taxability of services provided by Industrial Training Institutes (ITI)