Category Archives: Central Tax Circulars

New SOP for Exporters for GST Refund :Circular No 131/1/2020 GST

By | January 24, 2020

Circular No 131/1/2020 GST : New SOP for Exporters for GST Refund Standard Operating Procedure (SOP) to be followed by exporters -reg. Circular No.131/1/2020-GST CBEC-20/16/07/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 23rd January, 2020 To The Principal Chief… Read More »

GST RCM on renting of motor vehicles : Circular 354/189/2019

By | January 2, 2020

GST RCM on renting of motor vehicles : Circular 354/189/2019 Circular Issued on 31.12.2019 F. No. 354/189/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the _________, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director… Read More »

Circular No 129/48/2019 GST – SOP for Non Filer of GST Return

By | December 24, 2019

Circular No 129/48/2019 GST – SOP for Non Filer of GST Return Standard Operating Procedure to be followed in case of non-filers of returns – Circular No 129/48/2019 GST BEC-20/06/04/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 24th… Read More »

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 Complete 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,… 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

GST RFD Circular No 125/44/2019 GST : Fully electronic GST refund process through FORM GST RFD-01 and single disbursement Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. 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… Read More »

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

By | November 19, 2019

Circular No 124/43/2019 GST Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. BEC-20/16/04/18-GST Circular No 124/43/2019 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… Read More »

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

By | November 11, 2019

ITC : Circular No 123/42/2019 GST Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. 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… 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 »