Circular No 97/16/2019 GST Circular No 97/16/2019 GST Dated 5th April 2019 : Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. Circular No. 97/16/2019-GST F. No. CBEC-20/16/04/2018 – GST (Pt. I)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing… Read More »
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. F. 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 28th March, 2019 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners… Read More »
Seeks to clarify verification for grant of new registration. F. 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 28th March, 2019 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The Principal Director Generals / Director… Read More »
Circular No 94/13/2019 GST Dated 28th March, 2019 Seeks to clarify certain refund related issues under GST. Circular No 94/13/2019 GST F. 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 28th March, 2019To,The Principal Chief Commissioners / Chief Commissioners / Principal… Read More »
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding F. No. 354/124/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block,New Delhi, 8 th March, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal Director Generals/… Read More »
Circular clarifying various doubts related to treatment of sales promotion scheme under GST Circular No 92/11/2019 GSTF. No. 20/16/04/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 7th March, 2019 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The… Read More »
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 »