Circular No. ES/376/ 2018-19 February 5, 2019
To: Members of the Council
Sub: CBIC amends 5 GST Circular due to amendment in CGST Act w.e.f. 01.02.2019
This is to inform you that CBIC has issued Circular No.88/07/2019- Customs dated 1st February, 2019 seeking to make amendments in the earlier issued Circulars under the CGST Act, 2017.
The CGST (Amendment) Act, 2018, SGST Amendment Acts of the respective States, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and the GST (Compensation to States) (Amendment) Act, 2018 (hereafter referred to as the GST Amendment Acts) have been brought in force w.e.f. 01st February, 2019.
Consequent to the GST Amendment Acts, the following circulars issued earlier under the CGST Act, 2017 are hereby amended w.e.f. 01.02.2019.
Circular No. 8/8/2017 dated 04.10.2017- Clarification on issues related to furnishing of Bond/LUT for exports.
Circular No. 38/12/2018 dated 26.03.2018- Clarifications on issues related to Job Work.
Circular No. 41/15/2018 dated 13.04.2018- Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
Circular No. 58/32/2018 dated 04.09.2018- Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
Circular No. 69/43/2018 dated 26.10.2018- Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
For more information, members may kindly refer to the Circular No.88/07/2019- Customs dated 1st February, 2019.
Members are requested to kindly make a note of the above.