Trade Circulars
Trade Circular No. Date Subject Matter .
26/2019 28/06/2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST
25/2019 28/06/2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal
24/2019 28/06/2019 Clarification regarding determination of place of supply in certain cases
23/2019 28/06/2019 Clarification regarding applicability of GST on additional / penal interest
Corrigendum to TC 54/2018 02/05/2019 Corrigendum to TC 54/2018 clarifying levy of GST on Tax Collected at Source under section 206(C) of Income Tax Act, 1961.
22/2019 02/05/2019 GST exemption on upfront amount payable in for long term lease of plots, under Notification No. 1136-F.T. [12/2017-State Tax (Rate)] S. No. 41 dated 28.06.2017.
21/2019 02/05/2019 GST on seed certification tags.
20/2019 02/05/2019 Clarification on various doubts related to treatment of sales promotion schemes under GST.
19/2019 26/04/2019 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
18/2019 26/04/2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the WBGST Rules.
17/2019 12/04/2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 377-FT dated 07.03.2019 issued.
16/2019 28/03/2019 Clarification in respect of transfer of input tax credit in case of death of sole proprietor
15/2019 28/03/2019 Verification for grant of new registration
14/2019 28/03/2019 Clarifications on refund related issues under GST
13/2019 11/03/2019 Nature of Supply of Priority Sector Lending Certificates (PSLC)
11/2019 18/02/2019 Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
10/2019 18/02/2019 Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply
09/2019 18/02/2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2. of FORM GSTR-3B and Table 7B of  FORM GSTR-1.
08/2019 18/02/2019 Seeks to make amendments in the earlier issued circulars in wake of amendments in the WBGST Act, 2017
07/2019 08/01/2019

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

06/2019 08/01/2019

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

05/2019 08/01/2019

Clarification on issue of classification of service of printing of pictures covered under 998386.

04/2019 08/01/2019

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

03/2019 08/01/2019

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

59/2018 31/12/2018

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.

58/2018 31/12/2018

Clarification regarding GST rates & classification (goods)

57/2018 31/12/2018

Clarification on refund related issues

56/2018 31/12/2018

Clarification on export of services under GST

55/2018 31/12/2018

Circular on denial of composition option by tax authorities and effective date thereof

54/2018 31/12/2018

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the WBGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the WBGST Act; applicability of notification No. 1345- F.T. – 13.09.2018; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

Corrigendum 22/11/2018

Corrigendum to T. C. No. 40/2018 dated 17/09/2018

53/2018 22/11/2018

Circular clarifying collection of tax at source by Tea Board of India

52/2018 22/11/2018

Scope of principal and agent relationship under Schedule I of WBGST Act, 2017 in the context of del credere agent

51/2018 22/11/2018

Circular to clarify the procedure in respect of return of time expired drugs or medicines

50/2018 22/11/2018

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

49/2018 22/11/2018

Clarification on certain issues related to refund

48/2018 22/11/2018

Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

47/2018 22/11/2018

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

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


05/2017 30/06/2017