| List of CBIC CGST Circulars 2019 (No./ Date/ Particulars) |
CBIC GST Circular 125/44/2019 dt. 18/11/2019: CBIC has issued Master Circular on Procedure for electronic submission and processing of refund applications in supersession of earlier Circulars (e refund process) through Form GST RFD 01 applicable w.e.f. 26/09/2019. Read More…
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CBIC GST Circular 124/43/2019 dt. 18/11/2019: CBIC has clarified the concerns relating to optional filing of Annual GST Return in Form GSTR 9/ 9A, with reference to waiver/ optional filing allowed for FY 2017-18 and 2018-19 in respect of Taxpayers (including under composition) having turnover upto Rs. 2 crores. Read More…
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CBIC GST Circular 122/41/2019 dt. 05/11/2019: CBDT directions on generating and using Document Identification Number (DIN) by CBIC Officials in all communications with the Taxpayers and other concerned persons, in a phased manner, starting from 08/11/2019. Read More…
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| CBIC GST Circular 119/38/2019 dt. 11/10/2019: CBIC clarification on taxability of supply of securities under the SEBI’s Securities Lending Scheme, 1997. Read More… |
| CBIC GST Circular 109/28/2019 dt. 22/07/2019: CBIC has clarified that if annual turnover of Residents Welfare Association (RWA) is upto Rs. 20 lacs in a financial year then GST is not payable by the concerned RWA, even if monthly contribution exceeds Rs. 7,500. However, GST liability will arise if RWA charges its members above Rs. 7.500 per month and annual turnover exceeds Rs. 20 Lacs, vide Circular 109/28/2019 dt. 22/07/2019. |
| CBIC GST Circular 108/27/2019 dt. 18/07/2019: CBIC has issued Clarifications on procedure to be followed in respect of goods sent/ taken out of India for exhibition or on consignment basis for export promotion under the GST Law, like treatment of goods sent/ taken out of India which partly crystallise into exports after a gap of certain period from the date they were physically sent/ taken out of India. |
CBIC GST Circular 107/26/2019 dt. 18/07/2019: CBIC has issued Clarifications on various Issues relating to supply of Information Technology enabled Services (ITeS) like call center, business process outsourcing (BPO) services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be “export of services” or otherwise.
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| CBIC GST Circular 105/24/2019 dt. 28/06/2019: CBIC has issued clarifications on various issues relating to treatment of Secondary or Post Sales Discounts pertaining to Sales Promotion Schemes for working out the value of supply under the GST. |
CBIC GST Circular 99/18/2019 dt 23/04/2019: CBIC clarifies issues related to filing of application for revocation of cancellation of GST registration in terms of ROD Order 5/2019 Central Tax dt. 23/04/2019, wherein persons whose registrations have been cancelled upto 31/03/2019 can apply for revocation of the same on or before 22/07/2019, as one time measure. Read More…
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| CBIC GST Circular 98/17/2019 dt 23/04/2019: CBIC clarifies issues relating to Order of Utilization of Input Tax Credit (ITC) under GST, specially in view of accumulation of un-utilized ITC of Central tax/ State tax in the Electronic Cash Ledger due to utilisation of IGST first as prescribed under newly enacted Sections 49A & 49B of the CGST Act, 2017 w.e.f. 01/02/2019. |
CBIC GST Circular 97/16/2019 dt. 05/04/2019: CBIC has issued clarifications regarding exercise of option to pay tax @3% based on Notification 2/2019 Central Tax Rate dt. 07/03/2019, by taxpayers under composition, etc., in respect of first supplies of goods/ services/ both upto an aggregate turnover of Rs. 50 Lacs in any financial year (from 01/04/2019).
Corrigendum dt. 01/07/2019
Corrigendum 2 dt. 29/07/2019 |
CBIC GST Circular 96/15/2019 dt. 28/03/2019: Clarification in respect of transfer of input tax credit in case of death of sole proprietor. Read More…
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| CBIC GST Circular 92/11/2019 dt. 07/03/2019: CBIC has clarified various issues faced by taxpayers regarding Treatment of different type of Sales Promotion Schemes (e.g. Free Samples and Gifts, Buy One get One Free Offers, Discounts including ‘Buy more, save more’ offers, secondary Discounts) under GST, including on taxability, valuation, availability or otherwise of Input Tax Credit in the hands of the supplier, etc. |
| CBIC GST Circular 91/10/2019 dt. 18/02/2019: CBIC clarifies that where taxpayers have paid CGST/ SGST on supply of warehoused goods while depositing in custom bonded warehouse during July 2017 to March 2018 (treating such supplies as ‘intra state supply’) due to technical issues on GST portal, instead of paying IGST by treating such supplies as inter-state supplies, would be deemed to have complied with the GST laws, as one time exception. |
| CBIC GST Circular 90/09/2019 dt. 18/02/2019: CBIC has reiterated/ clarified that registered persons (especially in the banking, insurance, telecom, etc. sectors) are required to indicate the place of supply along with the name of the State in the Tax Invoice in the case of an inter state supply of goods or services to comply with CGST Rule 46(n) and to avoid penal action under sections 122 or 125 of the CGST Act, 2017. |
| CBIC GST Circular 89/08/2019 dt. 18/02/2019: CBIC has reiterated/ clarified that registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 to comply with GST laws and to avoid penal action under section 125 of the CGST Act. |