Circulars
99 18 2019-GST - Seeks to clarify the extension in time under sub-section (1) of section 30 of th
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 for whom cancellation order has been passed up to 31st March, 2019.
Circulars
100 19 2019-GST - GST Applicability on Seed Certification Tags
GST Applicability on Seed Certification Tags.
Circulars
101 20 2019-GST - GST exemption on the upfront amount payable in installments for long term lease
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.
Circulars
102 21 2019-GST - Clarification regarding applicability of GST on additional penal interest-reg
Clarification regarding applicability of GST on additional / penal interest-reg
Circulars
Corrigendum - Corrigendum to Circular No. 102 21 2019-GST
Corrigendum to Circular No. 102/21/2019-GST
Circulars
103 22 2019-GST - Clarification regarding determination of place of supply in certain cases-reg
Clarification regarding determination of place of supply in certain cases-reg.
Circulars
104 23 2019-GST - Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wro
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.
Circulars
105 24 2019-GST - Clarification on various doubts related to treatment of secondary or post-sales
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
Circulars
106 25 2019-GST - Refund of taxes paid on inward supply of indigenous goods by retail outlets esta
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.
Circulars
107 26 2019-GST - which seeks to clarify various doubts related to supply of Information Technolog
which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
Circulars
108 27 2019-GST - which seeks to clarify issues regarding procedure to be followed in respect of g
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.
Circulars
109 28 2019- GST - Clarification on issues related to GST on monthly subscription contribution char
Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
Circulars
110 29 2019 - GST - Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01
Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
Circulars
111 30 2019 - GST - Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favo
Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
Circulars
112 31 2019-GST - Seeks to withdraw Circular No. 105 24 2019-GST dated 28.06.2019
Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
Circulars
113 32 2019-GST - Clarification regarding GST rates & classification (goods) Circular-reg
Clarification regarding GST rates & classification (goods) Circular-reg.
Circulars
114 33 2019-GST - Clarification on scope of support services to exploration, mining or drilling of
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
Circulars
115 34 2019-GST - Clarification on issue of GST on Airport levies
Clarification on issue of GST on Airport levies.
Circulars
116 35 2019-GST - Levy of GST on the service of display of name or placing of name plates of the d
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.
Circulars
117 36 2019-GST - Clarification on applicability of GST exemption to the DG Shipping approved mari
Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
Circulars
118 37 2019-GST - Clarification regarding determination of place of supply in case of software des
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
Circulars
119 38 2019-GST - Clarification regarding taxability of supply of securities under Securities Lend
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
Circulars
120 39 2019- GST - Clarification on the effective date of explanation inserted in notification No
Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
Circulars
121 40 2019-GST - Clarification related to supply of grant of alcoholic liquor license
Clarification related to supply of grant of alcoholic liquor license.