Refer also Circular No 112/31/2019 GST Dated 03.10.2019 : Withdrawal of secondary or post-sales discounts Circular No 105/24/2019 GST Now below mentioned Circular is not applicable as it is withdrawn by above circular Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. Circular No 105/24/2019 GST… Read More »
Circular No 104/23/2019 GST : Processing of refund applications wrongly mapped on common portal Circular No 104/23/2019 GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 Processing of refund applications in FORM GST RFD-01A submitted… Read More »
Circular No 103/22/2019 GST Circular No 103/22/2019 GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Clarification regarding determination of place of supply in certain cases – reg. New Delhi, Dated the 28th June, 2019 To, The Principal… Read More »
Circular No 102/21/2019 GST Circular No 102/21/2019 GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central… Read More »
Circular No 101/20/2019 GST Circular No 101/20/2019 GST F. No. 354/27/2019-TRU Government of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit No GST to be levied on the upfront amount payable in instalments for long term lease of plots North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »
Circular No 100/19/2019 GST Applicability on Seed Certification Tags Circular No 100/19/2019 GSTF. No. 354/27/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New Delhi,Dated the 30th April, 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: GST applicability on Seed… Read More »
Circular No 99/18/2019 GST Circular No 99/18/2019 GST Dated 23rd April 2019 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons… Read More »
Circular No 98/18/2019 : GST Circular No 98/18/2019 : GST Dated 23rd April 2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
Circular No 97/16/2019 GST Circular No 97/16/2019 GST F. No. CBEC-20/16/04/2018 – GST (Pt. I)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing Circular No 97/16/2019 GST Dated 5th April 2019 : Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019… Read More »
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 28th March, 2019 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners… Read More »