| 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. |
CGST - Circular |
106/2019 |
29-06-2019 |
| Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
CGST - Circular |
105/2019 |
28-06-2019 |
| Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal - reg. |
CGST - Circular |
104/2019 |
28-06-2019 |
| Clarification regarding determination of place of supply in certain cases - reg. |
CGST - Circular |
103/2019 |
28-06-2019 |
| Clarification regarding applicability of GST on additional / penal interest - reg. |
CGST - Circular |
102/2019 |
28-06-2019 |
| Corrigendum : Circular No. 102/2019 |
CGST - Circular |
102/2019 |
28-06-2019 |
| GST exemption on the upfront amount payable in installments for long term lease of plots |
CGST - Circular |
101/2019 |
30-04-2019 |
| GST Applicability on Seed Certification Tags. |
CGST - Circular |
100/2019 |
30-04-2019 |
| 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 |
CGST - Circular |
99/2019 |
23-04-2019 |
| Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
CGST - Circular |
98/2019 |
23-04-2019 |
| Corrigendum 2 : Circular No. 97/2019 |
CGST - Circular |
97/2019 |
05-04-2019 |
| Corrigendum : Circular No. 97/2019 |
CGST - Circular |
97/2019 |
05-04-2019 |
| Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
CGST - Circular |
97/2019 |
05-04-2019 |
| Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. |
CGST - Circular |
96/2019 |
28-03-2019 |
| Seeks to clarify verification for grant of new registration. |
CGST - Circular |
95/2019 |
28-03-2019 |
| Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. |
CGST - Circular |
94/2019 |
28-03-2019 |
| Appointment of common authority for the purpose of exercise of powers under sections 73 |
CGST - Order |
Order-02/2019-GST |
12-03-2019 |
| Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) - regarding |
CGST - Circular |
93/2019 |
08-03-2019 |
| Circular clarifying various doubts related to treatment of sales promotion scheme under GST |
CGST - Circular |
92/2019 |
07-03-2019 |
| 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 |
CGST - Circular |
91/2019 |
18-02-2019 |
