| GST Circular | |||
| Letter No | Date | RBA No. | Subject |
| 2017/AC-II/1/6/GST Main vol-iv/3413181 | 06.03.2026 | 04/2026 | GSTN Advisory on interest collection and Related Enhancements in GSTR-3B |
2017/AC-II/1/11/GST References |
29.07.2021 | 40 | Discontinuance of Kerala Flood Cess (KFC) with effect from 1st August 2021 |
| 2018/AC-II/1/57 | 23.03.2021 | 24 | Addition to the list of IRFC,s bank accounts |
| 2018/AC-II/01/57 | 30.03.2021 | 20 | Lower Deduction Certificates issued under Income Tax and allied deductions- Revised EBR-IF Model |
| 2016/AC-II/01/06/CRIS | 09.03.2021 | 19 | Amendment to turnover threshold for e-invoicing under GST |
| 2017/AC-II/1/11/GST References |
09.03.2021 | 17 | Action points for GST compliances-31st March 2021 |
| 2018/AC-II/1/57 | 09.03.2021 | 16 | Addition to the list of IRFC GSTN |
| 2018/AC-II/1/52 | 01.03.2021 | 12 | Submission of GST Annual Return for Financial Year 2019-20 |
| 2018/AC-II/1/57 | 19.02.2021 | 11 | Addition to the list of IRFC's bank accounts |
| 2018/AC-II/1/57 | 17.02.2021 | 10 | Addition to the list of IRFC GSTN |
| 2018/AC-II/1/57(M&P) | 17.02.2021 | -- | Standard Novation Agreement - EBR-IF Funded Contracts. |
| 2018/AC-II/1/52 | 15.02.2021 | 09 | Submission of GST Annual Return for Financial Year 2019-20 |
| 2018/AC-II/1/57 | 03.02.2021 | 07 | Novation Agreement for contracts under EBR-S Source of funding. |
| 2018/AC-II/1/57 | 02.02.2021 | 06 | Accounting Process of IRFC Infrastructure Leasing Contract under EBR-S Source. |
| 2018/AC-II/1/57 | 22.01.2021 | 05 | Reconciliation of GST TDS & Income Tax-TDS liabilities with remittance to IRFC under revised EBR-IF model1 |
| 2018/AC-II/1/57 | 15.01.2021 | 03 | Accounting process of IRFC In frastructure Leasing Contracts under EBR - S source. |
| 2018/AC-II/1/57 | 17.12.2020 | 95 | Addition to the list of IRFC GSTN |
| 2016/AC-II/1/06/CRIS | 17.12.2020 | 94 | Amendment to turnover threshold for e-invoicing under GST |
| 2016/AC-II/1/6/CRIS | 27.11.2020 | 91 | Due dates for filing of various returns under GST Law-Amendments. |
| 2018/AC-II/1/14 | 11.11.2020 | 90 | Availment/Adjustment of Input Tax Credit(ITC)-Production Units |
| 2016/AC-II/01/06 (CRIS) | 19.02.2020 | 18 | Availment/Adjustment of Input Tax Credit (ITC) - Interest thereof |
| 2017/AC-II/1/11/GST References | 23.03.2020 | --- | Postponement of procedure for capturing the IRN and QR code on tax invoices under GST to 1st October, 2020. |
| 2017/AC-II/1/6/GST/Main | 06.11.2019 | 98 | Availment/Adjustment of Input Tax Credit (ITC) |
| 2018/ACII/1/14 | 09.09.2019 | 81 | Accounting adjustment of GST between Production Units and Principal Railways |
| 2017/AC-II/1/6/GST/Main/Vol.I | 09.09.2019 | 89 | GST-Instructions regarding actions to be taken to ensure compliance with certain provisions before September 2019. |
| 2016/AC-II/01/6/Vol.II | 19.06.2018 | 64/2018 | Service provided by arbitral tribunal/advocates/senior advoacate |
| 2017/AC-II/1/6(CRIS) | 28.08.2017 | 120 | GST Related Data Entry and Modification of Data. |
| 2016/AC-II/01/Misc./GST | 18.08.2017 | --- | Filling of GSTR 38 |
| 2016/AC-II/1/06/CRIS | 10.08.2017 | 112 | Data Integrity and Errors in Offline Data related to GST |
| ERB-I/2017/23/44 | 31.07.2017 | 111 | Constitution of Committee to examine the impact of GST on works contract |
| 2017/AC-II/1/6/GST/Main/Voll.II | 07.08.2017 | 110 | Transitional Credits |
| 2016/AC-II/21/8 | 04.08.2017 | 109 | GST in IR: Assessing impact of GST over IR |
| 2016/AC-II/01/6/Vol,II | 03.08.2017 | 107 | GST in IR - Claiming of Input Tax Credit (ITC) |
| 2017/AC-II/1/6/GST/Main/Vol.II | 03.08.2017 | - | GSTIN |
| 2017/AC-II/01/6/Cab.Sec | 02.08.2017 | 106 | GST Implementation Issues |
| 2017/AC-II/1/6/GST/Main/Vol.II | 27.07.2017 | 104 | GSTIN |
| 2016/AC-II/1/06 | 21.07.2017 | 101 | Pushing of GST related Bill passing date to CRIS by PUs |
| 2017/C&IS/GST/1 | 25.07.2017 | - | GST on IR - Readiness for filing Returns with GSTN. |
| 2008/RS(G)/777/1 | 21.07.2017 | - | Payment of taxes under GST regime. |
| 2017/AC-II/1/6/GST/Main/Vol.II | 21.07.2017 | 100 | GST and PAN details of IRFC. |
| 2008/RS(G)/777/1 | 18.07.2017 | 97 | GST exemption for railway equipment and materials moved by Indian Railways for its own consumption across various States. |
| TC-II/2910/2017/GST/2 | 29.06.2017 | 96 | Implementation of Goods & Services Tax (GST) on Transportation of Passenger by Rail. |
| TC-II/2046/2017/GST/Parcel | 29.06.2017 | 95 | Implementation of Goods & Services Tax (GST) on Transportation of Parcel Traffic (leased or non-leased) by Rail. |
| 2017/CE-I/CT/5/GST | 06.07.2017 | 94 | Implication of introduction of Goods & Services Tax (GST) on the ongoing contracts. |
| 2017/AC-II/01/18/GST-Queries | 14.07.2017 | 93 | GST interpretation-Transitional situations |
| 2017/AC-II/1/6/GST/Main/Vol.II | 12.07.2017 | 92 | GSTIN |
| 2008/RS(G)/777/1 | 11.07.2017 | - | GST Exemption for Railway equipment and materials moved by Indian Railways for its own consumption across various states. |
| 2008/RS(G)/777/1 | 06.07.2017 | - | Compliance with the GST Act, 2017 - Special Tender Conditions. |
| 2016/AC-II/1/6/Vol.II | 07.07.2017 | - | GST on IR- Compliance in Production Unit |
| 2016/AC-II/1/6/Vol.II | 07.07.2017 | - |
GSTon IR- Input of Offline Data |
| 2017/CE-I/CT/5/GST | 06.07.2017 | 91 | Implication of Introduction of Goods & Services Tax (GST) on the ongoing contracts |
| 2017/CE-I/CT/5/GST | 06.07.2017 | 90 | Implication of Introduction of Goods & Services Tax (GST) on the ongoing contracts |
| 2017/CE-I/CT/4/GST | 05.07.2017 | 89 | Amendment in Clause 46-A Part-II of Indian Railways Standard General Conditions of Contract, July 2014-Price Variation Clause |
| 2017/AC-II/1/8/GST Feedback & Action | 04.07.2017 | 88 | Details of Nodal Officers. |
| 2017/AC-II/1/8/GST Feedback & Action | 04.07.2017 | 87 | GST Feedback and Action Room |
| 2017/Track-1(P)/GST | 30.06.2017 | 86 | Invoicing for supply of Rails from SAIL under GST Regime. |
| 2017/CRIS/NDLS-HQ/ADAR/PROJ/009 | 30.06.2017 | 85 | User ID and Password for accessing utility for GST. |
| 2017/AC-II/1/6/GST | 30.06.2017 | 84 | Provision of Dummy GSTIN. |
| 2016/CE-I/CT/12/GST/Pt.I | 29.06.2017 | 83 | Implementation of GST Act, 2017- Procedure for payment of Contractual bill. |
| 2016/AC-II/1/6 (CRIS) | 29.06.2017 | 82 | GST in IR - Upload of Data by Production Units. |
| 2016/AC-II/01/06/CRIS references | 29.06.2017 | 81 | Format for GST related Manula Data Entry |
| 2017/CE-I/CT/4/GST | 23.06.2017 | 80 | Compliance with the GST Act, 2017 - Change in para (a) of Clouse 6. Part-I of Indian Railways Standard General Conditions of Contract, July 2014 |
| TC-II/2910/2017/GST/2 | 23.06.2017 | - | Clarification on applicability of GST in passenger fare. |
| 2017/AC-II/1/6 | 22.06.2017 | 78 | GST-Accounting procedure - Input Tax Credits |
| 2017/AC-II/1/6 | 21.06.2017 | 76 | GST Registration |
2017/RS(G)/779/2 |
20.06.2017 | - | Utility and input form for feeding GST data of manual transaction on Railways. |
| 2017/AC-II/1/6/GST | 19.06.2017 | 74 | Provision of Dummy GSTIN |
| 2017/AC-II/1/6/Vol-II | 19.06.2017 | 73 | Allotment of PAN for GST |
| TC-II/2910/2017/GST/2 | 09.06.2017 | 72 | The detailed approach paper for implementation of GST on the subject of Traffic Commercial Directorate |
| 2017/AC-II/1/6 | 16.06.2017 | 71 | GST Registration |
| 2016/AC-II/01/16/Vol.II | 15.06.2017 | 70 | GST Registration |
| 2016/AC-II/1/6/GST | 09.06.2017 | 69 | Implementation of GST |
| 2017/AC-II/1/6 | 07.06.2017 | 67 | GST-Accounting procedure for capturing Output liability. |
| 2016/AC-II/1/6 | 06.06.2017 | 66 | GST - Registration |
| 2017/AC-II/1/6 | 31.05.2017 | 64 | Accounts Compendium & GST Circulars |
| 2008/RS(G)/777/1 | 29.05.2017 | - | Migration to GST regime- Special Tender Conditions. |
| 2017/AC-II/1/6 | 25.05.2017 | 61 | GST Registration |
| 2017/AC-II/GST | 23.05.2017 | 60 | Preparing for compliance with GST Tax Act 2017 |
| 2017/AC-II/1/6 | 19.05.2017 | 59 | Implementation of GST-Transitional Guidelines |
| 2017/AC-II/1/6 | 19.05.2017 | 58 | GST- Registration |
| ERB-I/2017/23/17 | 15.05.2017 | 57 | Nomination of EDME(Dev), as Mmember of the Empowered Committee for overseeing & implementing GST vice EDME(W) |
| 2016/AC-II/01/16 | 12.05.2017 | 55 | Implementation of GST |
| 2016/AC-II/1/6 | 12.05.2017 | 54 | GST on IR: Software Changes in PUs |
| 2017/AC-II/2/3 | 04.05.2017 | 52 | Introduction of new PU for GST |
| 2016/AC-II/01/6 | 03.05.2017 | 51 | Implementation of GST. |
| 2016/AC-II/01/16 | 19.04.2017 | 46 | Implementation of GST |
| ERB-I/2017/23/17 | 29.03.2017 | 38 | Creation of Empowered Committee for overseeing & implementing GST. |
| 2017/O&M/6/2 | 29.03.2017 | 37 | Creation of GST Cell in Board" Office |
| 2016/AC-II/1/6 | 08/03/2017 | 30 | Implementation of GST. |
| 2016/AC-II/I/6 | 20.01.2017 | 03 | Implementation of GST |
| Source : Ministry of Railways (Railway Board) CMS Team Last Reviewed on: 05-08-2021 | |||