Category Archives: Central Tax Circulars

GST Refund Clarification : Circular No 135/05/2020 GST

By | March 31, 2020

Circular on Clarification on refund related issues – Circular No.135/05/2020 – GST CBEC-20/01/06/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 31st March, 2020 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/… Read More »

GST Issues Clarified for of Companies under Insolvency and Bankruptcy Code 2016 :Circular No 134/04/2020-GST

By | March 24, 2020

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 Circular No.134/04/2020-GST CBEC-20/16/12 /2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 23rd March, 2020 To, The Principal Chief Commissioners… Read More »

ITC apportionment in case of business reorganization : Circular No 133/03/2020 GST

By | March 24, 2020

Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules Circular No.133 03/2020-GST F.No. CBEC-20/06/13/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs GST Policy… Read More »

Circular No 132/2/2020 – GST Appeal Time and non-constitution of Appellate Tribunal

By | March 19, 2020

Clarification in respect of GST appeal in regard to non-constitution of Appellate Tribunal  Circular No. 132/2/2020 – GST CBEC-20/16/15/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 18th March, 2020 To, The Pr. Chief Commissioners / Chief Commissioners /… Read More »

New SOP for Exporters for GST Refund :Circular No 131/1/2020 GST

By | January 24, 2020

Standard Operating Procedure (SOP) to be followed by exporters -reg. Circular No.131/1/2020-GST CBEC-20/16/07/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 23rd January, 2020 To The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners (All) Madam/Sir, Subject: Standard Operating Procedure (SOP) to… Read More »

GST RCM on renting of motor vehicles : Circular 354/189/2019

By | January 2, 2020

Circular Issued on 31.12.2019 F. No. 354/189/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the _________, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Reverse Charge Mechanism (RCM)… Read More »

Circular No 129/48/2019 GST- SOP for Non Filer of GST Return

By | December 24, 2019

Standard Operating Procedure to be followed in case of non-filers of returns – Circular No 129/48/2019 GST BEC-20/06/04/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 24th December, 2019 To, The Pr. Chief Commissioners / Chief Commissioners / Principal… Read More »

Circular No 127/46/2019 GST withdrawal of Circular No 107/26/2019-GST

By | December 5, 2019

Circular No. 127/46/2019 – 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 4 th December, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)… Read More »

Circular No 126/45/2019 GST : GST on Job Work clarified by CBIC

By | November 23, 2019

Circular No. 126/45/2019-GST F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi, Dated the 22nd November, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Clarification on scope of the… Read More »

Circular No 125/44/2019 GST : Fully electronic GST refund process through FORM GST RFD-01 and single disbursement

By | November 19, 2019

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners… Read More »