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 »
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 »
Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. Circular No 122/2019 Dated 05.11.2019 Download Click here
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 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) Complete Circular No.120/39/2019 GST Room No. 146G, North Block, New Delhi, the 11th October 2019… Read More »
Circular No 119/38/2019 GST : Taxability of supply of securities 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 **** Complete Circular No 119/38/2019 GST Room No. 156, North Block, New Delhi, the… Read More »
Circular No 118/37/2019 GST 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 Complete Circular No 118/37/2019 GST Room No. 156, North Block, New… Read More »
Circular No. 117/36/2019-GST DG Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. Circular No. 117/36/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The… Read More »
Circular No 116/35/2019 GST Circular No 116/35/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. Room… Read More »
Circular No 115/34/2019-GST : Clarification on issue of GST on Airport levies. Circular No 115/34/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Complete Circular No 115/34/2019 GST Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ The… Read More »