Circulars

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

100/19/2019 - Central Tax

GST Applicability on Seed Certification Tags

April 30, 2019

99/18/2019 - Central Tax

Clarifies the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019

April 23, 2019

98/17/2019 - Central Tax

Clarifies the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules

April 23, 2019

97/16/2019 - Central Tax

Clarifies issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

April 5, 2019

96/15/2019 - Central Tax

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

March 28, 2019

95/14/2019 - Central Tax

Verification of applications for grant of new registration

March 28, 2019

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