Category : CGST Circulars

CGST Circulars GST GST Latest

Circular No. 130/49/2019-GST – Reverse Charge Mechanism (RCM) on renting of motor vehicles

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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...
CGST Circulars GST GST Latest

Circular No. 129/48/2019-GST – Standard Operating Procedure in case of non-filers of returns

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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...
CGST Circulars GST GST Latest

Circular No. 128/47/2019-Quoting of Document Identification Number (DIN) on the communications issued by Officers of CBIC

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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...
CGST Circulars GST GST Latest

Circular no.121/2019-GST – Clarification related to supply of grant of alcoholic liquor license

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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...
CGST Circulars GST GST Latest

Circular no. 120/2019-GST – Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017

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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,...
CGST Circulars GST GST Latest

Circular No. 119/2019-GST – Taxability of supply of securities under securities lending scheme

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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...
CGST Circulars GST GST Latest

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

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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...
CGST Circulars GST GST Latest Uncategorized

Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India

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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...
CGST Circulars GST GST Latest

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

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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...
CGST Circulars GST GST Latest

Circular no. 114/2019 – Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

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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...
CGST Circulars GST GST Latest

Circular No. 105/24/2019-GST-Clarification on various doubts related to treatment of secondary or post-sales discounts under GST

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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...
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