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CBIC / GST circulars 2018

Every CBIC / GST circular issued during 2018, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

58 circulars published in 2018 · latest 24 Jul 2026

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CBIC-GST30 Dec 2018Circular

76/50/2018-GST : Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

CBIC-GST30 Dec 2018Circular

77/51/2018-GST : Denial of composition option by tax authorities and effective date thereof

CBIC-GST30 Dec 2018Circular

78/52/2018-GST : Clarification on export of services under GST

CBIC-GST30 Dec 2018Circular

79/53/2018-GST : Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

CBIC-GST30 Dec 2018Circular

80/54 /2018-GST : Clarification regarding GST rates & classification (goods)

CBIC-GST30 Dec 2018Circular

81/55/2018-GST : seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

CBIC-GST26 Dec 2018Circular

75/49/2018-GST : Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture

CBIC-GST04 Nov 2018Circular

73/47/2018-GST : Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.

CBIC-GST04 Nov 2018Circular

74/48/2018-GST : Circular clarifying collection of tax at source by Tea Board of India.

CBIC-GST04 Nov 2018Circular

Corrigendum : Corrigendum to Circular No. 57/31/2018-GST

CBIC-GST25 Oct 2018Circular

69/43/2018-GST : Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

CBIC-GST25 Oct 2018Circular

70/44/2018 -GST : Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

CBIC-GST25 Oct 2018Circular

71/45/2018-GST : Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

CBIC-GST25 Oct 2018Circular

72/46/2018-GST : Circular to clarify the procedure in respect of return of time expired drugs or medicines

CBIC-GST04 Oct 2018Circular

68/42/2018-GST : Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

CBIC-GST27 Sept 2018Circular

67/41/2018-GST : Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg

CBIC-GST25 Sept 2018Circular

66/40/2018-GST : GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

CBIC-GST13 Sept 2018Circular

63/37/2018 - GST : Clarification regarding processing of refund claims filed by UIN entitles

CBIC-GST13 Sept 2018Circular

64/38/2018-GST : 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

CBIC-GST13 Sept 2018Circular

65/39/2018-GST : Guidelines for Deductions and Deposits of TDS by the DDO under GST