Monthly Archives: October 2019

Circular No 112/31/2019 GST : Withdrawal of secondary or post-sales discounts Circular

By | October 4, 2019

Circular No 112/31/2019 GST Circular No 112/31/2019 GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax… Read More »

Circular No 111/30/2019 GST : Refund claim procedure due to Appeal order

By | October 4, 2019

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. Circular No. 111/30/2019 – GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 3rd… Read More »

Circular No110/29/2019 GST : Eligibility to file GST refund application clarified

By | October 4, 2019

Circular No 110/29/2019 GST : Eligibility to file GST refund application clarified Circular No 110/29/2019 GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 3rd October, 2019 Seeks to clarify the eligibility to file a… Read More »

New GST Notifications Applicable from 1st Oct 2019

By | October 1, 2019

New GST Notifications issued on 30.09.2019 Notification No Date ACT Particulars Details 14/2019-Integrated Tax (Rate) 30-09-19 IGST Changes in GST Rates on Goods Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its… Read More »

Category: GST

Notification No. 04/2019- Integrated Tax : place of supply of R&D services related to pharmaceutical sector

By | October 1, 2019

Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department… Read More »

CBIC exempts specified defence goods from IGST : Notification No. 35/2019 Customs

By | October 1, 2019

Seeks to amend notification No. 19/2019- Customs, dated the 6th July, 2019 so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 vide Notification No. 35/2019-Customs dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification… Read More »

Notification No 24/2019 Integrated Tax (Rate) : Grant of alcoholic liquor licence neither a supply of goods nor a supply of service

By | October 1, 2019

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department… Read More »

Notification No 23/2019 Integrated Tax (Rate) : amending the entry related to cement.

By | October 1, 2019

Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2019- Integrated Tax (Rate) New Delhi, the… Read More »