Circulars

124/43/2019 - Central Tax

Clarifies optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019

November 18, 2019

123/42/2019 - Central Tax

Clarifies restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017

November 11, 2019

122/41/2019 - Central Tax

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons

November 5, 2019

121/40/2019 - Central Tax

Clarification related to supply of grant of alcoholic liquor license

October 11, 2019

120/39/2019 - Central Tax

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

October 11, 2019

119/38/2019 - Central Tax

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997

October 11, 2019

118/37/2019 - Central Tax

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

October 11, 2019

117/36/2019 - Central Tax

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

October 11, 2019

116/35/2019 - Central Tax

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.

October 11, 2019

115/34/2019 - Central Tax

Clarification on issue of GST on Airport levies

October 11, 2019

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