04
Sep 5 Circulars under GST dt. 04-09-2018

• (Category: Uncategorized)

The GST Policy Wing of the Central Board of Indirect Taxes and Customs has issued 5 Circulars on 4th September, 2018. The Circulars aim to bring about clarity in the following subjects –

1. Scope of Principal-agent relationship in the context of Schedule I of the CGST Act [Circular No. 57/31/2018-GST]

2. Recovery of arrears of wrongly availed CENVAT credit under the existing law
and inadmissible transitional credit [Circular No. 58/32/2018-GST]

3. Clarification on refund related issues [Circular No. 59/33/2018-GST]

4. Processing of refund applications filed by Canteen Stores Department (CSD) [Circular No. 60/34/2018-GST]

5. E-way bill in case of storing of goods in godown of transporter [Circular No. 61/35/2018-GST]