| 141 |
21/11/2019 |
53 T of 2019 |
Participation of Taxpayers and GST Practitioners in user Acceptance Testing of New Returns Offline Tool and online version of Form GST ANX-1 and Form GST ANX-2 |
(1.7 MB)
|
| 142 |
18/11/2019 |
CBIC Circular No.125/44/2019 |
Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. |
(914.61 KB)
|
| 143 |
18/11/2019 |
CBIC Circular No.124/43/2019 |
Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
(618.89 KB)
|
| 144 |
11/11/2019 |
CBIC Circular No.123/42/2019 |
Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. |
(106.31 KB)
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| 145 |
19/10/2019 |
35 A of 2019 |
Verification of TRAN-1 credits |
(1.08 MB)
|
| 146 |
11/10/2019 |
CBIC Circular No. 121/2019 |
Clarification related to supply of grant of alcoholic liquor license. |
(117.2 KB)
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| 147 |
11/10/2019 |
CBIC Circular No. 120/2019 |
Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). |
(122.15 KB)
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| 148 |
11/10/2019 |
CBIC Circular No. 119/2019 |
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. |
(170.19 KB)
|
| 149 |
11/10/2019 |
CBIC Circular No. 118/2019 |
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. |
(126.02 KB)
|
| 150 |
11/10/2019 |
CBIC Circular No. 117/2019 |
Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. |
(104.28 KB)
|
| 151 |
11/10/2019 |
CBIC Circular No. 116/2019 |
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. |
(121.66 KB)
|
| 152 |
11/10/2019 |
CBIC Circular No. 115/2019 |
Clarification on issue of GST on Airport levies. |
(131.21 KB)
|
| 153 |
11/10/2019 |
CBIC Circular No. 114/2019 |
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. |
(182.61 KB)
|
| 154 |
11/10/2019 |
CBIC Circular No. 113/2019 |
Clarification regarding GST rates & classification (goods) Circular–reg. |
(256.94 KB)
|
| 155 |
03/10/2019 |
CBIC Circular No.112/2019 |
Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. |
(592.66 KB)
|
| 156 |
03/10/2019 |
CBIC Circular No.111/2019 |
Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. |
(558.67 KB)
|
| 157 |
03/10/2019 |
CBIC Circular No.110/2019 |
Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. |
(625.49 KB)
|
| 158 |
13/09/2019 |
48 T of 2019 |
Reimbursement of SGST applicable on tickets of MISSION MANGAL Movie. |
(768.12 KB)
|
| 159 |
26/08/2019 |
47 T of 2019 |
Submission of correct return under GST. |
(1.34 MB)
|
| 160 |
16/08/2019 |
44 T of 2019 |
Documents required to be uploaded for grant Registration. |
(857.42 KB)
|
| 161 |
07/08/2019 |
43 T of 2019 |
Reimbursement of SGST applicable on tickets of Super 30 movie |
(741.22 KB)
|
| 162 |
22/07/2019 |
CBIC Circular No.109/28/2019 |
Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. |
(169.69 KB)
|
| 163 |
18/07/2019 |
CBIC Circular No.108/27/2019 |
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. |
(249.08 KB)
|
| 164 |
18/07/2019 |
CBIC Circular No.107/26/2019 |
Which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). |
(301.16 KB)
|
| 165 |
05/07/2019 |
39 T of 2019 |
Deemed adoption of certain Circulars issued by CBIC |
(2.51 MB)
|
| 166 |
29/06/2019 |
CBIC Circular No.106/25/2019 |
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. |
(411.11 KB)
|
| 167 |
28/06/2019 |
CBIC Circular No.105/24/2019 |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
(382.31 KB)
|
| 168 |
28/06/2019 |
CBIC Circular No.104/23/201 |
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. |
(206.12 KB)
|
| 169 |
28/06/2019 |
CBIC Circular No.103/22/2019 |
Clarification regarding determination of place of supply in certain cases – reg. |
(498.68 KB)
|
| 170 |
28/06/2019 |
Corrigendum to CBIC Circular No.102/21/2019 |
Corrigendum to CBIC Circular No.102/21/2019 |
(90.78 KB)
|
| 171 |
28/06/2019 |
CBIC Circular No.102/21/2019 |
Clarification regarding applicability of GST on additional / penal interest – reg. |
(541.7 KB)
|
| 172 |
17/05/2019 |
37 T of 2019 |
GST on construction of "Affordable Residential Apartments" in Mumbai Metropolitan Region. |
(336.55 KB)
|
| 173 |
17/05/2019 |
34 T of 2019 |
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-State Tax dated 23. 04.2019 – Reg. |
(450.28 KB)
|
| 174 |
17/05/2019 |
35 T of 2019 |
GST applicability on Seed Certification Tags-reg. |
(2.41 MB)
|
| 175 |
17/05/2019 |
33 T of 2019 |
Clarification in respect of utilization of input tax credit under GST – Reg. |
(2.25 MB)
|
| 176 |
17/05/2019 |
32 T of 2019 |
Clarification regarding exercise of option to pay tax under notification No. 2/2019- ST(R) dt 07.03.2019 – Reg. |
(1.64 MB)
|
| 177 |
17/05/2019 |
31 T of 2019 |
Clarification in respect of transfer of input tax credit in case of death of sole proprietor – Reg. |
(1.84 MB)
|
| 178 |
17/05/2019 |
36 T of 2019 |
GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – State Tax (R) Sr. No.41 dated 29.06.2017 -reg. |
(2.1 MB)
|
| 179 |
17/05/2019 |
30 T of 2019 |
Verification of applications for grant of new registration – Reg. |
(2.58 MB)
|
| 180 |
17/05/2019 |
29 T of 2019 |
Clarifications on refund related issues under GST– Reg. |
(2.1 MB)
|
| 181 |
17/05/2019 |
28 T of 2019 |
Nature of Supply of Priority Sector Lending Certificates (PSLC) – regarding |
(819.64 KB)
|
| 182 |
17/05/2019 |
27 T of 2019 |
Clarification on various doubts related to treatment of sales promotion schemes under GST - Reg. |
(1.56 MB)
|
| 183 |
17/05/2019 |
26 T of 2019 |
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 – Reg. |
(1.35 MB)
|
| 184 |
17/05/2019 |
23 T of 2019 |
Changes in Circulars issued earlier under the MGST Act, 2017 – Reg. |
(2.97 MB)
|
| 185 |
17/05/2019 |
24 T of 2019 |
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 – Reg. |
(1.24 MB)
|
| 186 |
17/05/2019 |
25 T of 2019 |
Compliance of rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter- State supply – Reg. |
(1.21 MB)
|
| 187 |
17/05/2019 |
22 T of 2019 |
Levy of GST on Priority Sector Lending Certificates (PSLC) – regarding |
(635.28 KB)
|
| 188 |
15/05/2019 |
21 T of 2019 |
Extension of due date for submission of Form for One time option to pay tax in respect of ongoing projects from 10th May 2019 to 20th May 2019. |
(144.81 KB)
|
| 189 |
08/05/2019 |
19 T of 2019 |
Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019. |
(513.43 KB)
|
| 190 |
07/05/2019 |
18 T of 2019 |
Providing Information regarding Casual Taxable person {CTP} and Non-Resident Taxable Person {NRTP}. |
(536.91 KB)
|
| 191 |
01/01/2019 |
05 T of 2019 |
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
(1.56 MB)
|
| 192 |
01/01/2019 |
04 T of 2019 |
Clarification on GST rate applicable on supply of food and beverage services by educational institution |
(1.71 MB)
|
| 193 |
01/01/2019 |
02 T of 2019 |
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) |
(2.06 MB)
|
| 194 |
01/01/2019 |
01 T of 2019 |
Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs) |
(480.9 KB)
|
| 195 |
01/01/2019 |
03 T of 2019 |
Clarification on issue of classification of service of printing of pictures covered under 998986. |
(1.82 MB)
|
| 196 |
31/12/2018 |
49 T of 2018 |
Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals |
(2.31 MB)
|
| 197 |
31/12/2018 |
48 T of 2018 |
Clarification regarding GST rates & classification (goods) |
(2.36 MB)
|
| 198 |
31/12/2018 |
46 T of 2018 |
Clarification on export of services under GST |
(1.42 MB)
|
| 199 |
31/12/2018 |
45 T of 2018 |
Denial of composition option by tax authorities and effective date thereof.... |
(2.4 MB)
|
| 200 |
31/12/2018 |
42 T of 2018 |
To clarify the procedure in respect of return of time expired drugs or medicines. |
(1.72 MB)
|
| 201 |
31/12/2018 |
44 T of 2018 |
Clarification on creation issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the MGST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the MGST Act; applicability of notification No. 50/2018-State Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
(2.35 MB)
|
| 202 |
31/12/2018 |
41 T of 2018 |
Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor. |
(1.55 MB)
|
| 203 |
31/12/2018 |
40 T of 2018 |
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. |
(353.66 KB)
|
| 204 |
31/12/2018 |
39 T of 2018 |
Scope of Principal-agent relationship in the context of Schedule I of the MGST Act |
(2.09 MB)
|
| 205 |
31/12/2018 |
38 T of 2018 |
Clarifications on refund related issues |
(2.59 MB)
|
| 206 |
03/12/2018 |
36 T of 2018 |
Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14 T of 2018 dated 23.04.2018 and 35 T of 2018 dated 03.12.2018. |
(895.97 KB)
|
| 207 |
03/12/2018 |
- |
Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018. |
(682.3 KB)
|
| 208 |
03/12/2018 |
35T of 2018 |
Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018. |
(682.3 KB)
|
| 209 |
15/11/2018 |
34 T of 2018 |
Clarification on certain issues related to refund |
(956.45 KB)
|
| 210 |
14/11/2018 |
33 T of 2018 |
Processing of refund under the GST |
(513.03 KB)
|
