Web
Analytics Made Easy - StatCounter
CGST Circulars - GST Station

CGST Circulars

Circular No.
Downloads
Date of issue
File No.
Subject
130/2019Download PDF31-12-2019F. No. 354/189/2019-TRURCM on renting of motor vehicles.
129/2019Download PDF24-12-2019F. No. CBEC-20/06/04/2019-GST Standard Operating Procedure to be followed in case of non-filers of returns – reg.
128/2019Download PDF23-12-2019F. No. GST/INV/ DIN/01/2019-20 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons.
127/2019Download PDF04-12-2019F. No. CBEC – 20/06/03/2019 – GSTSeeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/2019Download PDF22-11-2019F.No. 354/150/2019-TRU Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.
125/2019Download PDF18-11-2019F.No. CBEC - 20/16/04/18 - GST Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
124/2019Download PDF18-11-2019F.No. CBEC - 20/16/04/18 - GST Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
123/2019Download PDF11-11-2019 F.No. CBEC - 20/16/04/18 - GST Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/2019Download PDF05-11-2019 GST/INV/DIN/01/2019-20 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
121/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification related to supply of grant of alcoholic liquor license.
120/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
119/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
118/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
117/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
116/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.
115/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on issue of GST on Airport levies.
114/2019Download PDF11-10-2019 F.No. 354/136/2019-TRU Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113/2019Download PDF11-10-2019 F.No.354/131/2019-TRU Clarification regarding GST rates & classification (goods) Circular–reg.
112/2019Download PDF03-10-2019 F.No. CBEC – 20/06/03/2019 – GSTSeeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111/2019Download PDF03-10-2019 F.No. CBEC – 20/06/03/2019 – GSTSeeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110/2019Download PDF03-10-2019 F.No. CBEC – 20/06/03/2019 – GSTSeeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109/2019Download PDF22-07-2019 F. No. 332/04/2017- TRU Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019Download PDF18-07-2019 F. No. CBEC-20/06/03/2019-GST which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
107/2019Download PDF18-07-2019 F. No. CBEC-20/06/03/2019-GST which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/2019Download PDF29-06-2019 F. No. CBEC-20/16/04/2018-GSTRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.
105/2019Download PDF28-06-2019F. No. CBEC-20/16/04/2018-GSTClarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
104/2019Download PDF28-06-2019F. No. CBEC-20/16/04/2018-GSTProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019Download PDF28-06-2019F. No. CBEC-20/16/04/2018-GSTClarification regarding determination of place of supply in certain cases – reg.
102/2019Download PDF28-06-2019F. No. CBEC-20/16/04/2018-GSTClarification regarding applicability of GST on additional / penal interest – reg.
101/2019Download PDF30-04-2019 F. No. 354/27/2019- TRU GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
100/2019Download PDF30-04-2019 F. No. 354/27/2019- TRU GST Applicability on Seed Certification Tags.
99/2019Download PDF23-04-2019F. No. CBEC-20/16/04/2018 - GST Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
98/2019Download PDF23-04-2019F. No. CBEC-20/16/04/2018 - GST Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019Download PDF05-04-2019F. No. CBEC-20/16/04/2018 - GST Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
96/2019Download PDF28-03-2018F. No. CBEC-20/16/04/2018 - GST Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019Download PDF28-03-2018F. No. CBEC-20/16/04/2018 - GST Seeks to clarify verification for grant of new registration.
94/2019Download PDF28-03-2018F. No. CBEC-20/16/04/2018 - GST Seeks to clarify certain refund related issues under GST.
93/2019Download PDF08-03-2019F. No. 354/124/2018-TRU Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding.
92/2019Download PDF07-03-2019F. No. CBEC-20/16/04/2018 - GST Circular clarifying various doubts related to treatment of sales promotion scheme under GST.
91/2019Download PDF18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
90/2019Download PDF18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019Download PDF18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
88/2019Download PDF01-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
87/2019Download PDF02-01-2019 F. No. 267/80/2018-CX.8 -
86/2019Download PDF01-01-2019 F. No. 354/ 428/2018- TRU GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019Download PDF01-01-2019 F. No. 354/ 428/2018- TRU Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

COMMENTS