CGST Circulars 2019

RCM on renting of motor vehicles.

Standard Operating Procedure to be followed in case of non-filers of returns-reg.

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.

seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

Clarification related to supply of grant of alcoholic liquor license.

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

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.

Clarification on issue of GST on Airport levies.

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

Clarification regarding GST rates & classification (goods) Circular-reg.

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

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.

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

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.

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

Clarification regarding determination of place of supply in certain cases-reg.

Clarification regarding applicability of GST on additional / penal interest-reg

Corrigendum to Circular No. 102/21/2019-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.

GST Applicability on Seed Certification Tags.

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.

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

Corrigendum to Circular No. 97/16/2019-GST

Corrigendum to Circular No. 97/16/2019-GST

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.

Seeks to clarify verification for grant of new registration.

Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding

Circular clarifying various doubts related to treatment of sales promotion scheme under GST

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.

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

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.

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).

Seeks to clarify meaning of the term “eligible duties” in section 140(1) of CGST Act, 2017.

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Clarification on issue of classification of service of printing of pictures covered under 998386.

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).