We are hereunder providing brief update on latest circulars issued under CGST Act, 2017 CBIC are as under:


Circular No.

Gist of Circular



Seeks to clarify certain refund related issues under GST. Technical issues related to ITC (input tax credit) accumulated under Refund of Inverted duty structure, Refund procedure of Merchant Exporters


Seeks to clarify verification for grant of new registration. Procedure is provided to cross check the taxpayers earlier GST registrations & compliances under the old registrations before issuing new registration.


Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. In case of death of sole proprietor if the business is continued by any person being transferee or successor, the input tax credit which remains un-utilized in the electronic credit ledger is allowed to be transferred to the transferee as per procedure prescribed in circular.