Circulars
139 09 2020-GST - Clarification on Refund Related Issues
Clarification on Refund Related Issues.
Circulars
140 10 2020 - GST - Clarification in respect of levy of GST on Director's Remuneration
Clarification in respect of levy of GST on Director's Remuneration.
Circulars
141 11 2020-GST - Clarification in respect of various measures announced by the Government for pro
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
Circulars
142 12 2020- GST - Clarification of issues relating to application of sub-rule (4) of rule 36 of th
Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020
Circulars
143 13 2020- GST - Provisions relating to Quarterly Return Monthly Payment Scheme
Provisions relating to Quarterly Return Monthly Payment Scheme
Circulars
144 14 2020-GST - Waiver from recording of UIN on the invoices for the months of April 2020 to Mar
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
Circulars
82 01 2019- GST - Applicability of GST on various programmes conducted by the Indian Institutes of
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
Circulars
83 02 2019- GST - Applicability of GST on Asian Development Bank (ADB) and International Finance C
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
Circulars
84 03 2019-GST - Clarification on issue of classification of service of printing of pictures cove
Clarification on issue of classification of service of printing of pictures covered under 998386.
Circulars
85 04 2019-GST - Clarification on GST rate applicable on supply of food and beverage services by
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Circulars
86 05 2019-GST - GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
Circulars
87 06 2019-GST - Seeks to clarify meaning of the term eligible duties in section 140(1) of CGST
Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.
Circulars
88 07 2019-GST - Seeks to make amendments in the earlier issued circulars in wake of amendments i
Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
Circulars
89 08 2019-GST - Seeks to clarify situations of mentioning details of inter-State supplies made t
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.
Circulars
90 09 2019-GST - Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
Circulars
91 10 2019-GST - Seeks to give clarification regarding tax payment made for supply of warehoused
Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
Circulars
92 11 2019-GST - Circular clarifying various doubts related to treatment of sales promotion schem
Circular clarifying various doubts related to treatment of sales promotion scheme under GST
Circulars
93 12 2019-GST - Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding
Circulars
94 13 2019-GST - Seeks to clarify certain refund related issues under GST. Rescinded vide Circula
Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
Circulars
95 14 2019-GST - Seeks to clarify verification for grant of new registration
Seeks to clarify verification for grant of new registration.
Circulars
96 15 2019-GST - Seeks to clarify issues in respect of transfer of input tax credit in case of de
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
Circulars
97 16 2019-GST - Circular clarifying issues regarding exercise of option to pay tax under notific
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
Circulars
Corrigendum - Corrigendum to Circular No. 97 16 2019-GST
Corrigendum to Circular No. 97/16/2019-GST
Circulars
98 17 2019-GST - Seeks to clarify the manner of utilization of input tax credit post insertion of
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.