Category Archives: Central Tax Circulars

Circular No 87/06/2019 GST : CBIC clarify whether “eligible duties” include CENVAT credit u/s 140(1) CGST Act

By | January 2, 2019

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 : Clarification on GST rate applicable on supply of food and beverage services by educational institution.

By | January 2, 2019

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.

By | January 2, 2019

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).

By | January 2, 2019

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 IIM

By | January 2, 2019

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

By | December 31, 2018

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

By | December 31, 2018

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 o ption by tax authorities and effective date thereof

By | December 31, 2018

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 issue : sale by government departments to unregistered person

By | December 31, 2018

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 »

Circular No 74/48/2018 GST : TCS by Tea Board of India

By | November 6, 2018

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 : Clarification regarding del-credere agent

By | November 6, 2018

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 : Procedure for return of time expired drugs / medicines

By | October 26, 2018

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 GST Registration of casual taxable person and recovery of excess Input Tax Credit in case of Input Service distributor

By | October 26, 2018

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

By | October 26, 2018

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 : SOP for Processing of application for Cancellation of GST Registration

By | October 26, 2018

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 : Refund of Compensation Cess to UN Entities

By | October 5, 2018

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 : Head for TDS bunched together by DDO

By | October 1, 2018

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 : No GST on services of religious & charitable trusts by way of residential programmes or campus

By | September 27, 2018

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 : Guidelines for TDS by DDO under GST

By | September 17, 2018

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 : refund claims by UIN entitles : CBIC Clarify

By | September 14, 2018

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 ; Modified procedure for interception of conveyances for inspection of goods in movement

By | September 14, 2018

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 : Levy of GST on Priority Sector Lending Certificates

By | September 12, 2018

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 »

Circular No 61/35/2018 GST : E-way bill in case of storing of goods in godown of transporter

By | September 4, 2018

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 »

Circular No 60/34/2018 GST : Processing of refund applications filed by Canteen Stores Department

By | September 4, 2018

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 »

Circular No 59/33/2018 GST : Clarification on refund related issues.

By | September 4, 2018

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 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)/ The Principal Chief Controller of Accounts… Read More »

Circular No 58/32/2018 GST : Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

By | September 4, 2018

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 »

Circular No 57/31/2018 GST :Scope of Principal-agent relationship in GST Act Schedule 1

By | September 4, 2018

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 56/30/2018 GST : Clarification for refund of ITC on fabrics

By | August 25, 2018

Circular No 56/30/2018 GST Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics and reversal of accumulated ITC on fabrics upto 31.07.2018 Video Lecture on Circular No 56/30/2018 GST  Read Circular No 56/30/2018 GST F. No. 354/290/2018-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi 24th… Read More »