Circulars- Central Tax

Waiver from recording of UINs extended till 31st March 2020

F. No. 20/16/04/18-GST (06/09/2019)

As the issue of non-recording of UINs has continued even after 31 st March, 2019 it has been decided to extend the waiver given in this regard vide Circular No.63/37/2018-GST dated 14 th September, 2018 upto 31st March 2020....

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GST on contribution charged by a Residential Welfare Association

Circular No. 109/28/2019-GST (22/07/2019)

GST on monthly subscription/contribution charged by a Residential Welfare Association from its members A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential complex. Th...

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Procedure under GST for goods sent / taken out of India for exhibition

Circular No. 108/27/2019-GST (18/07/2019)

CBIC clarifies GST issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion vide Circular No. 108/27/2019-GST Dated 18th July, 2019. Also Read- CBIC Clarification in respect of goods taken out of India for exhibition or on consignment basis for [&he...

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GST on Information Technology enabled Services (ITeS services)

Circular No. 107/26/2019-GST (18/07/2019)

CBIC issues clarification on issues related to supply of Information Technology enabled Service (ITeS services) such as call center, business process outsourcing service, etc. and ‘Intermediaries’ to overseas entities under GST law and whether they qualify to be ‘export of services’ or otherwise vide Circular No. 1...

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Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018

Corrigendum to Circular No. 45/19/2018-GST (18/07/2019)

For the tax periods commencing from 01.07.2017 to 30.06.2019, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the...

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Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018

Corrigendum to Circular No. 102/21/2019-GST (15/07/2019)

The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s ABC Ltd. would not be subject to GST...

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6% Composition Scheme- Date to apply extended to 31st July 2019

Corrigendum to Circular No. 97/16/2019-GST (01/07/2019)

registered person who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub-rule 3 of rule 3 of the said rules in FORM GST CMP-02 by selecting the category of registered person as Any other supplier eligible for composition levy as liste...

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GST refund on inward supply of indigenous goods by retail outlets established at departure area of  international airport

Circular No. 106/25/2019-GST (29/06/2019)

Clarification on GST 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 vide Circular No. 106/25/2019-GST dated 29th June, 2019. Circular No. 106/25/2019-G...

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CBIC clarifies GST treatment of secondary or post-sales discounts

Circular No. 105/24/2019-GST (28/06/2019)

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST vide Circular No. 105/24/2019-GST 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 ...

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Processing of refund in Form GST RFD-01A wrongly mapped on portal

Circular No. 104/23/2019-GST (28/06/2019)

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers  wrongly mapped on the common portal – Authority may inform the common portal about the incorrect mapping with a request to update it suitably on the common portal. Circular No. 104/23/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Dep...

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