Category Archives: Central Tax Circulars

Circular No 101/20/2019 GST : No GST on upfront amount payable in instalments for long term lease of plots

By | April 30, 2019
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No GST to be levied on the upfront amount payable in instalments for long term lease of plots Circular No 101/20/2019-GST F. No. 354/27/2019-TRU Government of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal… Read More »

Circular No 100/19/2019 GST GST Applicability on Seed Certification Tags

By | April 30, 2019
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GST Applicability on Seed Certification Tags. Circular No 100/19/2019 GST F. No. 354/27/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir,Subject: GST applicability on Seed Certification Tags-reg.… Read More »

Circular No 99/18/2019 GST : Revocation of cancellation of GST Registration

By | April 24, 2019
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Circular No. 99/18/2019-GST Circular No 99/18/2019 GST Dated 23rd April 2019 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for… Read More »

Circular No 98/18/2019 : GST ITC utilization Clarified : Rules 88A

By | April 24, 2019
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Circular No 98/18/2019 Dated 23rd April 2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. Video by CA Satbir Singh on Circular No 98/18/2019 Read Circular No 98/18/2019 F. No. CBEC – 20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board… Read More »

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

By | April 6, 2019
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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
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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
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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
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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
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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
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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 »