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Clarifications of certain issues under GST

 Notice Date : 06 August 2018

Circular No. 47/21/2018-GST 

F. No. CBEC- 20/16/03/2017-GST 

Government of India 

Ministry of Finance 

Department of Revenue 

Central Board of Indirect Taxes and Customs 

GST Policy Wing 

New Delhi, Dated the 08th June, 2018 


The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ 

Commissioners of Central Tax (All)/ 

The Principal Directors General/ Directors General (All)


Subject: Clarifications of certain issues under GST– regarding 

        Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:

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on 08 June 2018
Circular No : 47/2018
Published in GST
Source : , http://www.cbic.gov.in/htdocs-cbec/gst/Circular_No.47.pdf

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