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. Circular No. 89/08/2019-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing Madam/Sir,Subject: Mentioning details of inter-State supplies made… Read More »
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. Circular No. 91/10/2019-GSTF. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing***New Delhi, Dated the 18th February,… Read More »
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. Circular No. 90/09/2019-GSTF. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 18th February, 2019 To,The Principal Chief Commissioners… Read More »
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). Circular No. 88/07/2019-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… Read More »
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 85/04/2019 GST Read Circular No 85/04/2019 GST Clarification on GST rate applicable on supply of food and beverage services by educational institution. F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block, New Delhi, the 1st January, 2019 To, The Principal Chief Commissioners/ Chief… Read More »
Circular No 86/05/2019 GST GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 1st January, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… 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. 79/53/2018-GST Clarification on refund related issues 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 Directors… 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 77/51/2018 GST Denial of composition option by tax authorities and effective date thereof Read Circular No 77/51/2018 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/… 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 74/48/2018 GST Circular No 74/48/2018 GST Dated 5th November, 2018 clarifying collection of tax at source by Tea Board of India. Read Circular No 74/48/2018 GST F. No. 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 5th November,… Read More »
Circular No 73/47/2018 GST Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. Read Circular No 73/47/2018 GST F. No. 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 5th… Read More »
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 69/43/2018 GST Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 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… Read More »
Circular No 68/42/2018 GST Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 Video lecture by CA Satbir Singh explaining the provisions of Circular No 68/42/2018 GST Read Circular No 68/42/2018 GST F. No. 354/360/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room… Read More »
Circular No. 67/41/2018-DOR F.No.S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue *** New Delhi, Dated the 28th September, 2018 To, 1. Secretaries of the Central Ministries as pe list enclosed. 2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature. 3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs without… 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 »
CBEC Circular No 65/39/2018 DOR F.No.S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue New Delhi, Dated the 14th September, 2018 To, 1. Secretaries of the Central Ministries as pe list enclosed. 2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature. 3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs… Read More »
Circular No 63/37/2018 GST Clarification regarding processing of refund claims filed by UIN entitles Read Circular No 63/37/2018 GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 14th September, 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal… Read More »
Circular No 64/38/2018 GST Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13th April, 2018 and 49/23/2018-GST dated 21st June, 2018 – regarding Video Explanation in Hindi by CA Satbir Singh Read Circular… Read More »
CIRCULAR No 62/36/2018 GST F. No. 354/124/2018-TRU Government Of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, 12th September, 2018 To The Principal Chief Commissioners / Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All). Madam/Sir, Subject: Levy of… Read More »
E-way bill in case of storing of goods in godown of transporter Circular No 61/35/2018 GST CBEC-20/13/01/2018-GST Government of India Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central… Read More »
Processing of refund applications filed by Canteen Stores Department (CSD). Circular No 60/34/2018 GST CBEC-20/16/10/2018-GST (CBEC) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The… Read More »
Clarification on refund related issues. Circular No 59/33/2018 GST F. No. 349/21/2016-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Dated 4th Sep 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)/ The Principal… Read More »