Category Archives: Central Tax Circulars

Circular No 72/46/2018 GST : Procedure for return of time expired drugs / medicines

By | October 26, 2018

Circular No 72/46/2018 GST 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 Circular No 72/46/2018 GST Circular to clarify the procedure in respect of return of time expired drugs or medicines New Delhi, Dated the 26th October, 2018 To, The Principal… 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 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… 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 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 Circular No 70/44/2018 GST Clarification on certain issues related to refund New Delhi, Dated the 26th October, 2018 [ Refer also Circular No 94/13/2019 GST Dated 28th March, 2019… 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 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 Circular No 69/43/2018 GST New Delhi, Dated the 26th October, 2018 Circular No 69/43/2018 GST :  on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted… 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 Circular No 67/41/2018 DOR *** 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… 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 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 Circular No 63/37/2018 GST Clarification regarding processing of refund claims filed by UIN entitles Read Circular No 63/37/2018 GST New Delhi, Dated the 14th September, 2018 To The 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 »