CBIC issues clarification in respect of remuneration to Directors
CBIC has issued the clarification in respect of Director remuneration vide Circular No. 140/10/2020 where it has been clarified :- a. In the matter of...
Category : CGST Circulars
Circular No. 139/09/2020 – Clarification on Refund related issues
In the Circular No. 125/44/2019, it has been clarified that the refund shall be granted even for those invoices which are not being reflected in...
Circular No. 138/8/2020 – Clarifying ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws
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Circular No. 136/06/2020 – Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
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Circular No. 130/49/2019-GST – Reverse Charge Mechanism (RCM) on renting of motor vehicles
On 31st December 2019, the Central Board of Indirect Taxes and Customs has issued the Notification no. 29/2019-Central tax rate regarding the RCM on renting...
Circular No. 129/48/2019-GST – Standard Operating Procedure in case of non-filers of returns
On 24th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has issued the circular no. 129/48/2019 regarding the Standard Operating Procedure for...
Circular No. 128/47/2019-Quoting of Document Identification Number (DIN) on the communications issued by Officers of CBIC
On 23rd December 2019, the Central Board of Indirect Taxes and Customs has issued the circular no. 128/47/2019-GST regarding the generating and quoting of Document...
Circular No. 125/44/2019-GST – Clarification regarding fully electronic refund process through Form GST RFD 01 and single disbursement
The CBIC has issued the clarification regarding the fully electronic refund process and single disbursement of the refund. In the circular, the complete process of...
Circular No. 124/43/2019 – Clarification regarding filing of optional Annual returns under GST
On 18-11-2019, the CBIC has issued the clarification regarding the optional filing of Annual returns of the taxable persons whose turnover do not exceed Rs....
Circular no.121/2019-GST – Clarification related to supply of grant of alcoholic liquor license
The CBIC has released the clarification in which the issue of GST related to supply of grant of alcoholic liquor license has been clarified. To...
Circular no. 120/2019-GST – Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017
The CBIC has issued the clarification in which it has been stated that the explanation having been inserted under section 11(3) of the CGST Act,...
Circular No. 119/2019-GST – Taxability of supply of securities under securities lending scheme
The CBIC has clarified the position regarding the levy of GST on the services related to supply of securities under securities lending scheme 1997. It...
Circular No. 118/2019 – GST – Determination of place of supply in case of software / design services related to Electronic semi conductor and Design Manufacturing (ESDM) Industry
In circular no. 118/2019-GST, the CBIC has clarified that place of supply of software / design by supplier located in taxable territory to service recipient...
Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India
On 11th October 2019, the CBIC has issued the clarification regarding the exemption from GST on the DG shipping approved maritime courses conducted by Maritime...
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
In this circular, the CBIC has issued the clarification with respect to the chargeability of GST on the donation received from the individual donors by...
Ciruclar no. 115/2019 – Clarification on issue of GST on Airport levies
In this circular, the CBIC has issued the clarification regarding the GST on the Airport levies. Read circular here – circular-cgst-115...
Circular no. 114/2019 – Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
In this circular, the CBIC has issued the clarification regarding the support services relating to exploration, mining or drilling of petroleum crude or natural gas...
Circular no. 113/2019 – Clarification regarding GST rates & classification of goods
In this circular, the CBIC has clarified the taxation of the following items:- i. Classification of leguminous vegetables such as grams when subjected to mild...
Circular No. 105/24/2019-GST-Clarification on various doubts related to treatment of secondary or post-sales discounts under GST
Circular No. 105/24/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New...
Circular No. 104/23/2019-GST – Processing of refund applications in FORM GST RFD -01 A submitted by taxpayers wrongly mapped on the common portal
Circular No. 104/23/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New...