Important Keyword: F. No. CBEC-20/16/04/2018 - GST, Circular No. 88/07/2019-GST, section 2(6) IGST Act, 2017, section...
GST > 2019 Circulars
Circular No. 89/08/2019 – GST: Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
Important Keyword: FORM GSTR-3B, F. No. CBEC-20/16/04/2018 - GST, Circular No. 89/08/2019-GST, Section 168 (1) CGST...
Circular No. 90/09/2019 – GST: Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
Important Keyword: F. No. CBEC-20/16/04/2018 - GST, Circular No. 90/09/2019-GST, Section 31 CGST Act 2017, Rule 46...
Circular No. 101/20/2019 – GST: GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S. No. 41, dated 28.06.2017.
Important Keyword: F. No. 354/27/2019-TRU, Circular No. 101/20/2019-GST, Notification 12/2017 – Central Tax. F. No....
Corrigendum to Circular No. 102/21/2019-GST
Important Keyword: Circular No. 102/21/2019-GST, CBEC/20/16/4/2018-GST, Notification No. 12/2017-Central Tax....
Circular No. 102/21/2019 – GST: Clarification regarding applicability of GST on additional / penal interest-reg
Important Keyword: Circular No. 102/21/2019-GST, F. No. CBEC- 20/16/04/2018 – GST, Notification No. 12/2017-Central...
Circular No. 103/22/2019 – GST: Clarification regarding determination of place of supply in certain cases-reg
Important Keyword: F. No. CBEC- 20/16/04/2018 – GST, Circular No. 103/22/2019-GST, section 168(1) CGST Act 2017,...
Circular No. 103/22/2019 – GST: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.
Important Keyword: CBEC-20/16/04/2018-GST, Circular No. 104/23/2019-GST, section 168 (1) CGST Act 2017, Circular No....
Circular No. 105/24/2019 – GST: Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.
Important Keyword: CBEC-20/16/04/2018-GST, Circular No. 105/24/2019-GST, Circular No. 92/11/2019-GST, section 168(1)...
Circular No. 106/25/2019 – GST: Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg.
Important Keyword: CBEC-20/16/04/2018-GST, Circular No. 106/25/2019-GST, notification no. 11/2019-Central Tax, section...
Circular No. 107/26/2019 – GST: Which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
Important Keyword: CBEC-20/06/03/2019-GST, Circular No. 107/26/2019-GST, section 168 (1) CGST Act 2017, Section 2(13)...
Circular No. 108/27/2019 – GST: 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.
Important Keyword: CBEC-20/06/03/2019-GST, Circular No. 108/27/2019-GST, section 168(1) CGST Act 2017, section 2(21)...