(i) Scope of Principal-agent relationship in the context of Schedule I of the CGST Act-reg. (ii) Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit-reg. (iii) Clarification on refund related issues —reg. (iv) Processing of refund applications filed by Canteen Stores Department (CSD)-reg. (v) E-way bill in case of storing of goods in godown of transporter-reg. - GST - TRADE NOTICE No. - 49/2018-GST

OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GOODS AND SERVICE TAX, PUNE-I COMMISSIONERATE, GST BHAVAN, PUNE-411001. F. No.:- VGN(19)140/P-I/Tech/T.N./2018-19/Pt-I Dated: 30.10.2018 TRADE NOTICE No. - 49/2018-GST Subject :- (i) Scope of Principal-agent relationship in the context of Schedule I of the CGST Act-reg. (ii) Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit-reg. (iii) Clarification on refund related issues -reg. (iv) Processing of refund applications filed by Canteen Stores Department (CSD)-reg. (v) E-way bill in case of storing of goods in godown of transporter-reg. Attention of the Trade is invited to the Circular No. 57/31/2018-GST dated 04.09.2018 , Circular No. 58/32/2018-GST dated 4.9.2018 issued vide F.NO. 20/16/412018-GST, Circular No. 59/33/2018-GST dated 04.09.2018 issued vide F.N0. 349/21/2016-GST, Circular No. 60/34/2018- GST dated 04.09.2018 issued vide F.N0. 20116/10/2018-GST and Circular No. 61/35/2018-GST dated 04.09.2018 issued vide F.NO. 20/13101/2018-GST by the Commissioner (GST) to the Government of India, Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, New Delhi, which is self explanatory. The said Circular is available on CBEC website - www.cbec.gov.in which may kindly be referred to for further details. 02. All the Trade Associations and Chambers of Commerce and Industries, Goods and Services Tax assesses are requested to bring the same to the notice of all their members/ constituents for their information and further necessary action. 03. A mail copy is being sent to all Trades.COM/Industries and concerned. (Milind Gawai) Commissioner, Central Tax, Pune I Comm'te