Category Archives: Central Tax Circulars

Circular No 127/46/2019 GST withdrawal of Circular No 107/26/2019-GST

By | December 5, 2019

Circular No. 127/46/2019 – GST F. No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 4 th December, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)… Read More »

Circular No 126/45/2019 GST : GST on Job Work clarified by CBIC

By | November 23, 2019

Circular No. 126/45/2019-GST F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi, Dated the 22nd November, 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– Clarification on scope of the… Read More »

Circular No 125/44/2019 GST : Fully electronic GST refund process through FORM GST RFD-01 and single disbursement

By | November 19, 2019

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners… Read More »

Circular No 124/43/2019 GST : Optional filing of annual return Clarified by CBIC

By | November 19, 2019

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. Circular No 124/43/2019 GST CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/… Read More »

Circular No 123/42/2019 GST : 20% restrictions of ITC clarified : Dated 11th Nov 2019

By | November 11, 2019

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Circular No. 123/42/2019– GST F. No. CBEC – 20/06/14/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the… Read More »

Circular No 121/40/2019 GST : supply of grant of alcoholic liquor license.

By | October 13, 2019

Clarification related to supply of grant of alcoholic liquor license. Circular No. 121/40/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the 11th October, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director… Read More »

Circular No 120/39/2019 GST : effective date of explanation inserted in notification No. 11/2017- CTR

By | October 13, 2019

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). Circular No. 120/39/2019- GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/… Read More »

Circular No 119/38/2019 GST : Taxability of supply of securities

By | October 13, 2019

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. Circular No. 119/38/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax… Read More »

Circular No 118/37/2019 GST : Place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

By | October 13, 2019

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. Circular No. 118/37/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/… Read More »