Category Archives: Central Tax Circulars

Circular No 97/16/2019 GST : How to opt for new 6% GST Scheme

By | April 6, 2019

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 »

Circular No 96/15/2019 GST : Transfer of ITC on Death of sole proprietor

By | March 29, 2019

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 »

Circular No 95/14/2019 GST : Registration Application verification by GST officer

By | March 29, 2019

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 : Refund issue clarified

By | March 29, 2019

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 »

Circular No 93/12/2019 GST : IGST on trading of PSLC by banks on e-Kuber portal of RBI

By | March 11, 2019

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 No 92/11/2019 GST : treatment of sales promotion scheme under GST

By | March 8, 2019

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 »

Circular No 89/08/2019 GST : Penalty for wrong reporting in GSTR 3B & GSTR 1

By | February 19, 2019

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 »

Circular No 91/10/2019 GST : CBIC Clarified Tax payment made for supply of warehoused goods for the period July 2017 to March 2018.

By | February 18, 2019

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 »

Circular No 90/09/2019 GST : Penalty for wrong issuing of Tax Invoice

By | February 18, 2019

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 »

Circular No 88/07/2019 GST : Changes in GST Circulars from 01.02.2019

By | February 2, 2019

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 »