GST Notification & Circulars


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

 Notification No#105/2019     28 June 2019

Circular No. 105/24/2019-GST  CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Com..

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Clarification regarding applicability of GST on additional / penal interest � reg.

 Notification No#102/2019     28 June 2019

Circular No. 102/21/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commis..

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Clarification regarding determination of place of supply in certain cases � reg.

 Notification No#103/2019     28 June 2019

Circular No. 103/22/2019-GST  F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief ..

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

 Notification No#104/2019     28 June 2019

Circular No. 104/23/2019-GST  CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / C..

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Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.

 Notification No#25/2019-Central Tax      21 June 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 25 /2019 – Central Tax New Delhi, the 21st June, 20..

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Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

 Notification No#122/2019     11 May 2019

Circular no. 122/41/2019 GST/INV/DIN/01/2019-20 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (GST-Investigation) New Delhi,the 5th November,2019 To: All Principal Commissioners/Principal DGs/Chaief Commisssioner/Director Gene..

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

 Notification No#97/2019     04 May 2019

Circular No. 97/16/2019-GST  F. No. CBEC-20/16/04/2018 – GST (Pt. I) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 5 th April 2019 To, The Principal Chief C..

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GST Applicability on Seed Certification Tags.

 Notification No#100/2019     30 April 2019

Circular No. 100/19/2019-GST 1 F. No. 354/27/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi, Dated the 30th April, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Com..

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GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

 Notification No#101/2019     30 April 2019

Circular No. 101/20/2019-GST 1 F. No. 354/27/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi, Dated the 30th April, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Co..

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Seeks to make Third amendment, 2019 to the CGST Rules.

 Notification No#20/2019-Central Tax      23 April 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 20/2019 – Central Tax New Delhi, the 23rd April, 20..

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