Circulars

94/13/2019 - Central Tax

Clarifications on refund related issues under GST

March 28, 2019

93/12/2019 - Central Tax

Clarifies the nature of supply of Priority Sector Lending Certificates (PSLC)

March 8, 2019

92/11/2019 - Central Tax

Clarifies various doubts related to treatment of sales promotion scheme under GST

March 7, 2019

91/10/2019 - Central Tax

Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018

February 18, 2019

90/09/2019 - Central Tax

Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-state supply

February 18, 2019

89/08/2019 - Central Tax

Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1

February 18, 2019

88/07/2019 - Central Tax

Amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

February 1, 2019

87/06/2019 - Central Tax

Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017

January 2, 2019

86/05/2019 - Central Tax

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

January 1, 2019

85/04/2019 - Central Tax

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

January 1, 2019

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