Category Archives: Central Tax Circulars

Circular No.114/33/2019-GST Circular No.114/33/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief… Read More »

Circular No 113/32/2019 GST Circular No 113/32/2019 GST F.No.354/131/2019-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Tax Research Unit   North Block, New Delhi Dated,11th October, 2019 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General Principal Commissioners/ Commissioners of Central Tax and Customs… Read More »

Circular No 112/31/2019 GST Circular No 112/31/2019 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 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax… Read More »

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. Circular No. 111/30/2019 – 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 3rd… Read More »

Circular No 110/29/2019 GST : Eligibility to file GST refund application clarified Circular No 110/29/2019 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 3rd October, 2019 Seeks to clarify the eligibility to file a… Read More »

Corrigendum to Circular No 63/37/2018 GST : Non-recording of UIN till 31.03.2020 Corrigendum to Circular No 63/37/2018 GST F. No. 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 6 th September, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/… Read More »

Circular No 109/28/2019 GST Circular No 109/28/2019 GST F. No. 332/04/2017-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) New Delhi, the 22nd July, 2019 To, The Principal Chief Commissioner/ Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) Madam/ Sir, Subject: Issues related… Read More »

which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. Circular No 108/27/2019-GST Circular No 108/27/2019-GST 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… Read More »

Circular No 107/26/2019 GST : Information Technology Circular No 107/26/2019 GST 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 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services) New Delhi, Dated the 18th July, 2019 To,… Read More »