Category Archives: Central Tax Circulars

Circular No 87/06/2019 GST Circular No. 87/06/2019-GST F. No. 267/80/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, the 2 nd Jan, 2019 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/… Read More »

Circular No 83/02/2019 GST Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). Circular No. 83/02/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit ***** North Block, New Delhi, Dated the 1 st January, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal… Read More »

Circular No 82/01/2019 GST Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146, North Block, New Delhi, the 1st January, 2019 To: The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner… Read More »

Circular No 78/52/2018 GST Clarification on export of services under GST F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 31st December, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal… Read More »

Circular No 76/50/2018 GST Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of… Read More »

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture Download Circular Click here Related Post SevaBhojYojna : To Refund GST : Complete Guide Seva Bhoj Yojna Guideline for GST Refund  

Circular No 72/46/2018 GST Circular to clarify the procedure in respect of return of time expired drugs or medicines F. No. CBEC/20/16/04/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 26th October, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/… Read More »

Circular No 71/45/2018 GST Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor F. No. 349/94/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 26th… Read More »

Circular No 70/44/2018 GST Clarification on certain issues related to refund F. No. CBEC/20/16/04/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 26th October, 2018 To, The Principal Chief Commissioners/ Chief Commissioners / Principal Commissioners / Commissioners of Central Tax… Read More »

Circular No 66/40/2018  GST The Govt. has clarified that the services of religious and charitable trusts by way of residential programmes or camps meant for advancement of religion, spirituality or yoga shall be exempt. However, if charitable or religious trusts provide accommodation or serve food and drinks against consideration in any form including donation, then… Read More »

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Reversal of CENVAT credit wrongly carried forward as transitional credit in the GST regime. Circular No 58/32/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New… Read More »

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. Circular No 57/31/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4 th September, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »

Circular No 55/29/2018 GST Taxability of services provided by Industrial Training Institutes (ITI) . Download Circular No 55/29/2018 GST