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 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 »
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 »
Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. Circular No 124/43/2019 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/… Read More »
Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Circular No. 123/42/2019– GST F. No. CBEC – 20/06/14/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the… Read More »
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. Circular No 122/2019 Dated 05.11.2019 Download Click here
Clarification related to supply of grant of alcoholic liquor license. Circular No. 121/40/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the 11th October, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director… Read More »
Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). Circular No. 120/39/2019- GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/… Read More »
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. Circular No. 119/38/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax… Read More »
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. Circular No. 118/37/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/… Read More »