Circulars

110/29/2019 - Central Tax

Clarifies the eligibility to file a refund application in FORM GST RFD-01 for a period and category

October 3, 2019

109/28/2019 - Central Tax

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

July 22, 2019

108/27/2019 - Central Tax

Clarifies issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

July 18, 2019

107/26/2019 - Central Tax

Clarifies various doubts related to supply of Information Technology enabled Services (ITeS services).

July 18, 2019

106/25/2019 - Central Tax

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.

June 29, 2019

105/24/2019 - Central Tax

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST

June 28, 2019

104/23/2019 - Central Tax

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal

June 28, 2019

103/22/2019 - Central Tax

Clarification regarding determination of place of supply in certain cases

June 28, 2019

102/21/2019 - Central Tax

Clarification regarding applicability of GST on additional / penal interest

June 28, 2019

101/20/2019 - Central Tax

GST exemption on the upfront amount payable in installments for long term lease of plots, under S.No. 41 of Notification No. 12/2017, Central Tax (Rate)

April 30, 2019

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