GST
GOODS AND SERVICES TAX
Trade Circulars
Trade Circular No. Date Subject Matter .
46/2018 18/09/2018

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. 08/2018 dated 16/04/2018 and 36/2018 dated 17/09/2018

45/2018 18/09/2018

Levy of GST on Priority Sector Lending Certificate

Corrigendum 17/09/2018

Corrigendum to Trade circular No. 17/2017 dated 21.12.2017

44/2018 17/09/2018

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

43/2018 17/09/2018

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

42/2018 17/09/2018

Clarification on refund related issues

41/2018 17/09/2018

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

40/2018 17/09/2018

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

39/2018 17/09/2018

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

38/2018 17/09/2018

Taxability of services provided by Industrial Training Institutes (ITI)

37/2018 17/09/2018

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)

36/2018 17/09/2018

Seeks to modify Trade Circular No. 08/2018 dated 16/04/2018

35/2018 17/09/2018

Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers

34/2018 17/09/2018

Clarifications of certain issues under GST- moulds & dies, tea , car servicing etc.

33/2018 17/09/2018

Clarification on refund related issues

32/2018 17/09/2018

Issue related to taxability of ‘tenancy rights’ under GST

31/2018 17/09/2018

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal

30/2018 17/09/2018

Clarifications on issues related to Job Work

29/2018 17/09/2018

Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV

28/2018 17/09/2018

Clarification regarding GST in respect of certain services

27/2018 17/09/2018

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting

26/2018 17/09/2018

Clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86

25/2018 17/09/2018

Seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol

24/2018 17/09/2018

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

23/2018 17/09/2018

Filing of returns under GST

22/2018 17/09/2018

Trade circular to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]

21/2018 17/09/2018

Classification and GST rate on Terracotta idols

20/2018 17/09/2018

Clarification on taxability of custom milling of paddy

19/2018 17/09/2018

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics

18/2018 17/09/2018

Clarifications regarding applicability of GST and availability of ITC in respect of certain services

17/2018 17/09/2018

Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit

16/2018 17/09/2018

Clarification of classification of cut pieces of fabric under GST

15/2018 17/09/2018

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]

14/2018 17/09/2018

Clarification on taxability of printing contracts

13/2018 13/08/2018

Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate

12/2018 13/08/2018

Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.

11/2018 13/08/2018

Clarification regarding applicability of GST on various goods and services

10/2018 03/08/2018

Opening of migration window for tax payers till 31st August, 2018 and related Standard Operating Procedure (SOP)

09/2018 16/04/2018

Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

08/2018 16/04/2018

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

07/2018 16/04/2018

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.

06/2018 28/03/2018

E-waybill for inter-State movement of goods under GST with effect from the 1st day of April, 2018.

05/2018 17/03/2018

Clarifications on exports related refund issues.

04/2018 22/02/2018

Re-organisation of Large Tax Payer Unit (LTU).

Corrigendum to Trade Circular No. 14/2017 dated 21/12/2017 06/02/2018

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

03/2018 05/02/2018

Re-introduction of Waybill System as existed till 31/01/2018.

02/2018 17/01/2018

Seat of Advance Ruling Authority constituted under the West Bengal Goods and Services Tax Act, 2017.

01/2018 08/01/2018

e-Waybill under GST with effect from 1st February, 2018.

17/2017 21/12/2017

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.

16/2017 21/12/2017

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

15/2017 21/12/2017

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.

14/2017 21/12/2017

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

12/2017 15/11/2017

Manual filing and processing of refund claims in respect of zero-rated supplies.

11/2017 18/10/2017

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.

10/2017 11/10/2017

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.

09/2017 04/09/2017

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.

07/2017-Addendum 28/08/2017

Addendum to Trade Circular No. 07/2017 dated 19/07/2017 regarding Export

07/2017 19/07/2017

Clarification/Guidelines regarding submission of Bond/Letter of Undertaking (LUT) by the Exporters in respect of Exports without payment of Integrated Tax under WBGST/ CGST Rule 96A.

06/2017 30/06/2017

e-WAYBILL UNDER WBGST ORDINANCE, 2017

05/2017 30/06/2017

TAX DEDUCTED AT SOURCE