Circulars- Central Tax

Provisions relating to Quarterly Return Monthly Payment Scheme

Circular No. 143/13/2020-GST (10/11/2020)

Government has issued following notifications to implement the Scheme of quarterly return filing along with monthly payment of taxes...

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CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

Circular No. 142/12/2020- GST (09/10/2020)

Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months....

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CBIC clarifies on manner of calculation of interest & Late Fees

Circular No.141/11/2020-GST (24/06/2020)

CBIC clarified on Manner of calculation of interest for taxpayers having aggregate turnover above Rs. 5 Cr., Manner of calculation of interest for taxpayers having aggregate turnover below Rs. 5 Cr. and Manner of calculation of late fee vide Circular No. 141/11/2020-GST Dated 24th June, 2020. Circular No. 141/11/2020-GST CBEC-20/06/04-202...

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GST on Director’s remuneration – CBIC clarifies

Circular No: 140/10/2020 - GST (10/06/2020)

CBIC clarifies on  Leviability of GST on remuneration paid by companies to the independent directors or  those directors who are not the employee of the said company  and Leviability of GST on remuneration paid by companies to the directors, who are also an  employee of the said company Vide Circular No: 140/10/2020 – GST Dated ...

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GST Refund of accumulated ITC for invoices not reflected in GSTR-2A

Circular No. 139/09/2020-GST (10/06/2020)

CBIC clarifies that Circular No. 135/05/2020­GST dated 31st March, 2020 does not in any way impact the refund of ITC availed on the invoices / documents relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) etc.. It is hereby clarified that the treatment of refund of such ITC relating to [&hel...

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GST implementation issues- CBIC issues 3rd Clarification

Circular No. 138/08/2020-GST (06/06/2020)

It has been represented that the IRP/RP are facing difficulty in obtaining registrations during the period of the lockdown and have requested to increase the time for obtaining registration from the present 30 days limit....

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Challenges in implementation of GST provisions – CBIC clarifies

Circular No. 137/07/2020-GST (13/04/2020)

CBIC vide Circular No. 137/07/2020-GST has clarified on GST refund if GST has been paid but subsequently Service contract cancelled or goods supplied been returned, Date of TCS Payment, Submission Date of LUT for Financial Year 2020-21, Application for such refund of GST for which two years were expiring on 31.03.2020 etc. Circular No. 13...

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CBIC Clarifies GST Return due date extension and related issues

Circular No. 136/06/2020-GST (03/04/2020)

CBIC Clarification in respect of various measures announced by the Government for providing relief to the GST taxpayers in view of spread of Novel Corona Virus (COVID-19) vide Circular No. 136/06/2020-GST dated 3rd April, 2020. Circular No. 136/06/2020-GST CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Reven...

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CBIC Clarification on GST refund related issues

Circular No. 135/05/2020-GST (31/03/2020)

CBIC vide Circular No. 135/05/2020 – GST dated 31st March, 2020 issued Clarification on GST refund related issues which includes Bunching of refund claims across Financial Years, Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate, Change in manner of refund of tax paid on supplies other than zero rated ...

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Clarification on issues under GST for companies under IBC, 2016

Circular No. 134/04/2020-GST (23/03/2020)

CBIC issues Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 vide Circular No. 134/04/2020-GST Dated-23rd March, 2020. Circular No. 134/04/2020-GST CBEC-20/16/12 /2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST ...

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Apportionment of ITC in cases of business reorganization

Circular No.133/03/2020-GST (23/03/2020)

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules vide Circular No.133/03/2020-GST Dated : Circular No.133/03/2020-GST F.No. CBEC-20/06/13/2019-GST Government of India Ministry of Finance Department of Revenue Central ...

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GST Appeal in regard to non-constitution of Appellate Tribunal

Circular No. 132/2/2020 - GST (18/03/2020)

Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the Central Goods and Services Tax Act, 2017...

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Fake GST Bill/ITC: SOP to be followed by exporters

Circular No.131/1/2020-GST (23/01/2020)

As you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been f...

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Reverse Charge Mechanism (RCM) on renting of motor vehides – req

Circular No. 130/49/2019-GST (31/12/2019)

Suppliers of service by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient have an option to pay GST either at 5% with limited ITC (of input services in the same line of business) or 12% with full ITC....

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SOP to be followed in case of non-filers of GST returns

Circular No. 129/48/2019 - GST (24/12/2019)

Section 46 of CGST Act read with rule 68 CGST Rules requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return under section 39 or section 44 or section 45 (defaulter) requiring him to furnish such return within fifteen days...

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CBIC issues format of Summons, Arrest memo, Search Authorisation

Circular No. 128/47/2019-GST (23/12/2019)

CBIC directs that all field formations shall use the standardized authorisation for search, summons, inspection notice, arrest memo and provisional release order (the formats are attached). These formats shall be used by all the formations w.e.f. 01.01.2020. Circular No. 128/47/2019-GST No. GST/INV/DIN/01/19-20 Ministry of Finance Departm...

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CBIC Withdraw Circular No. 107/26/2019-GST dt. 18.07.2019 – ITeS services under GST

Circular No. 127/46/2019 – GST (04/12/2019)

Kind attention is invited to Circular No. 107/26/2019-GST dated 18.07.2019 wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST....

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CBIC clarifies on Rate of GST on Job Work

Circular No. 126/45/2019-GST (22/11/2019)

Doubts have been raised with regard to the recommendation of the GST Council to reduce rate of GST on all job work services, which earlier attracted 18 % rate, to 12%. CBIC clarified on the same...

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Fully electronic refund process via Form GST RFD-01 & single disbursement

Circular No. 125/44/2019 - GST (18/11/2019)

After roll out of GST w.e.f. 01.07.2017, on account of the unavailability of electronic refund module on the common portal, a temporary mechanism had to be devised and implemented wherein applicants were required to file the refund application in FORM GST RFD-01A on the common portal, take a print out of the same and submit it physically ...

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Optional filing of annual GST return Form GSTR-9 / GSTR-9A- CBIC clarifies

Circular No. 124/43/2019 - GST (18/11/2019)

Vide notification No. 47/2019-Central Tax it is provided that the annual return shall be deemed to be furnished on the due date if it has not been furnished before the due date for the financial year 2017-18 and 2018-19, in respect of those registered persons....

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CBIC clarifies on 20 Percent Restriction on ITC

Circular No. 123/42/2019– GST (11/11/2019)

The conditions and eligibility for the ITC that may be availed by the recipient shall continue to be governed as per the provisions of Chapter V of the CGST Act and the rules made thereunder. This being a new provision, the restriction is not imposed through the common portal and it is the responsibility of the taxpayer that credit is ava...

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CBIC mandates quoting of DIN in all communications from 08.11.2019

Circular No. 122/41/2019-GST (05/11/2019)

CBIC directs that no search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after the 8th day of November, 2019...

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GST on license fee charged by States for grant of Liquor licences

Circular No. 121/40/2019-GST (11/10/2019)

Circular No. 121/40/2019-GST- CBIC clarifies that service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called, by State Government is neither a supply of goods nor a supply of service. this special dispensation applies only to supply of […...

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Effective date of explanation inserted in notification No. 11/2017- CTR

Circular No. 120/39/2019-GST (11/10/2019)

CBIC Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi) vide Circular No. 120/39/2019- GST Dated: 11th October 2019....

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GST on supply of securities under Securities Lending Scheme, 1997

Circular No. 119/38/2019-GST (11/10/2019)

CBIC clarification on whether supply of securities under Securities Lending Scheme, 1997 by the lender is taxable under GST vide Circular No. 119/38/2019-GST Dated: 11th October 2019....

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Place of supply of software/design services related to ESDM industry

Circular No. 118/37/2019-GST (11/10/2019)

CBIC clarification on determination of place of supply in case of supply of software/design services by a supplier located in taxable territory to a service recipient located in non­taxable territory by using the sample hardware kits provided by the service recipient vide Circular No. 118/37/2019-GST Dated: 11th October 2019....

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GST exemption to DG Shipping approved maritime courses

Circular No. 117/36/2019-GST (11/10/2019)

CBIC clarifies on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India vide Circular No. 117/36/2019-GST dated 11th October, 2019....

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GST on service of display of name or placing of name plates of donor

Circular No. 116/35/2019-GST (11/10/2019)

CBIC clarifies on Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors vide Circular No. 116/35/2019-GST Dated: 11th October, 2019. Circular No. 116/35/2019-GST F.No. 354/136/2019-TRU Government of India Ministry ...

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Clarification on issue of GST on Airport levies

Circular No. 115/34/2019-GST (11/10/2019)

Various representations have been received seeking clarification on issues relating to GST on airport levies and to clarify that airport levies do not form part of the value of services provided by the airlines and consequently no GST should be charged by airlines on airport levies. CBIC clarifies the issues vide below Circular No. 115/34...

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GST: Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

Circular No. 114/33/2019-GST (11/10/2019)

CBIC clarifies on the scope of the entry ‘services of exploration, mining or drilling of petroleum crude or natural gas or both’ at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 vide Circular No. 114/33/2019-GST Dated: 11th October 2019. Circular No. 114/33/2019-GST F.No. 354/...

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Clarification regarding GST rates & classification of Goods on 7 items

Circular No. 113/32/2019-GST (11/10/2019)

CBIC clarifies in in respect of applicable GST rates on the following items: (i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment (ii) Almond Milk (iii) Applicable GST rate on Mechanical Sprayer (iv) Taxability of imported stores by the Indian Navy (v) Taxability of goods imported under lease. (v...

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CBIC withdraws Discount Circular No. 105/24/2019-GST dated 28.06.2019

Circular No. 112/31/2019–GST (03/10/2019)

Circular No. 112/31/2019 – GST- To ensure uniformity in the implementation law across, CBIC, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019....

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CBIC clarifies on GST refund subsequent to favourable order in appeal

Circular No. 111/30/2019-GST (03/10/2019)

Circular No. 111/30/2019 - GST: Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum....

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GST refund application when NIL refund application already been filed

Circular No. 110/29/2019-GST (03/10/2019)

Circular No. 110/29/2019 – GST- Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed. Circular No. 110/29/2019 – GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of In...

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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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Place of supply for Services provided by Ports or on goods temporarily imported in India

Circular No. 103/22/2019-GST (28/06/2019)

Circular explains Place of supply in case of Services provided by Ports and  Services rendered on goods temporarily imported in India. 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, Da...

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GST on additional / penal interest- Clarification

Circular No. 102/21/2019-GST (28/06/2019)

GST on delayed payment charges in case of late payment of Equated Monthly Instalments (EMI). An EMI is a fixed amount paid by a borrower to a lender at a specified date every calendar month. In cases where the EMI is not paid at the scheduled time, there is a levy of additional / penal […]...

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GST exemption on upfront amount payable in installments for long term lease of plots

Circular No. 101/20/2019-GST (30/04/2019)

Representations have been received by the Board seeking clarification regarding admissibility of GST exemption on the upfront amount which is determined upfront but is paid or payable in installments for long term (thirty years, or more) lease of industrial plots or plots for development of financial infrastructure under Notification 12/2...

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GST Applicability on Seed Certification Tags

Circular No. 100/19/2019-GST (30/04/2019)

The matter has been examined. It is seen that the process of seed testing and certification followed in the state of Tamil Nadu, as prescribed in the Seeds Act, 1966 and elaborated in the Manual on Seed Production and Certification, published by Centre for Indian Knowledge Systems, Chennai, involves the following steps:...

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Opportunity to apply for revocation of cancellation of GST registration

Circular No. 99/18/2019-GST (23/04/2019)

Seeks to clarify 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 GST 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, […]...

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CBIC clarifies manner of utilization of GST input tax credit

Circular No. 98/17/2019-GST (23/04/2019)

CBIC clarifies the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules vide Circular No. 98/17/2019-GST dated 23rd April 2019. Clarification in respect of utilization of ITC under GST Clarification on Section 49A and Section 49B inserted w.e.f 1st February, 2019 and Rule 88A of CGST Rules, […]...

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CBIC clarifies on 3% GST Rate option under notification No. 2/2019 ­CT(R)

Circular No. 97/16/2019-GST (05/04/2019)

Attention is invited to notification No. 02/2019-Central Tax (Rate) dated 07.03.2019 which prescribes rate of central tax of 3% on first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year,...

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Transfer of input tax credit in case of death of sole proprietor

Circular No. 96/15/2019-GST (28/03/2019)

Circular No. 96/15/2019-GST Dated 28th March, 2019 Transfer of ITC in case of death of sole proprietor Section 29(1)(a) of the CGST Act, 2019- Cancellation of registration on account of transfer of business for any reason including death of the proprietor For the purpose of sections 18(3), 22(3) and 85(1) of CGST Act and rule 43(1) [&hel...

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Verification for grant of new GST registration- CBIC clarifies

Circular No. 95/14/2019-GST (28/03/2019)

Circular No. 95/14/2019-GST dated 28th March, 2019 Verification of applications for grant of new GST registration A large number of registrations have been cancelled by the proper officer under the provisions of section 29(2) of the CGST Act, 2017 read with rule 21 of the CGST Rules, 2017 on account of non-compliance of the said statutor...

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CBIC clarification on GST Refund and Reversal of Input Tax Credit

Circular No. 94/13/2019-GST (28/03/2019)

It is hereby clarified that all those registered persons required to make the reversal in terms of the said notification and who have not yet done so, may reverse the said amount through FORM GST DRC-03 instead of through FORM GSTR-3B....

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GST on trading of PSLC by banks on e-Kuber portal of RBI

Circular No. 93/12/2019-GST (08/03/2019)

Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI....

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Sales promotion schemes / Discounts under GST: Clarification

Circular No. 92/11/2019-GST (07/03/2019)

It has been noticed that there are several promotional schemes which are offered by taxable persons to increase sales volume and to attract new customers for their products. Some of these schemes have been examined and clarification on the aspects of taxability, valuation, availability or otherwise of Input Tax Credit in the hands of the ...

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NO GST on Income Tax TCS: CBIC clarifies

Corrigendum to Circular No. 76/50/2018-GST (07/03/2019)

For the purpose of determination of value of supply under GST, Tax collected at source (TCS) under the provisions of the Income Tax Act, 1961 would not be includible as it is an interim levy not having the character of tax....

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GST on supply of warehoused goods while being deposited in a customs bonded- Reg

Circular No. 91/10/2019-GST (18/02/2018)

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  vide Circular No. 91/10/2019-GST Dated 18th February, 2019 Circular No. 91/10/2019-GST F.No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Depart...

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Mentioning of place of supply with State in GST invoice is must in case of inter- State supply

Circular No. 90/09/2019-GST (18/02/2019)

It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice....

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Reporting of Inter-State supplies to unregistered persons in Form GSTR-3B and Form GSTR-1

Circular No. 89/08/2019-GST (18/02/2019)

It is instructed that the registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR–1 as mandated by the law. ...

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CBIC amends 5 GST Circular due to amendment in CGST Act wef 01.02.2019

Circular No. 88/07/2019-GST (01/02/2019)

Consequent to the GST Amendment Acts, the following circulars issued earlier under the CGST Act, 2017 are hereby amended with effect from 01.02.2019, to the extent detailed in the succeeding paragraphs....

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CGST (Amendment) Act, 2018- Clarification on Transitional Credit

Circular No. 87/06/2019-GST (02/01/2019)

The CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 was available as transitional credit under section 140(1) of the CGST Act and that legal position has not changed due to amendment of section 140(1) on account of following reasons:...

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GST on Business Facilitator / Correspondent to Banking Company

Circular No. 86/05/2019-GST (01/01/2019)

Circular No. 86/05/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 1st January, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Directo...

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GST rate on food & beverage supply services by educational institution

Circular No. 85/04/2019-GST (01/01/2019)

Circular No. 85/04/2019-GST No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 1st January, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Ge...

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Printing of pictures falls under service code 998386 for GST

Circular No. 84/03/2019-GST (01/01/2019)

Circular No. 84/03/2019-GST No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 1th January 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Ge...

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GST on Asian Development Bank and International Finance Corporation

Circular No. 83/02/2019-GST (01/01/2019)

Circular No. 83/02/2019-GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit ***** North Block, New Delhi, Dated the 1st January, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Genera...

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GST on various programmes conducted by IIMs

Circular No. 82/01/2019-GST (01/01/2019)

Circular No. 82/01/2019-GST No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146, North Block, New Delhi, the 1st January, 2019 To: The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Ge...

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GST rate for Sprinkler and Drip irrigation System including laterals

Circular No. 81/55/2018-GST (31/12/2018)

sprinklers in the entry 195B, covers sprinkler irrigation system. Accordingly, sprinkler system consisting of nozzles, lateral and other components would attract 12% GST rate....

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Clarification regarding GST rates & classification (goods)

Circular No. 80/54/2018-GST (31/12/2018)

Circular No. 80/54/2018-GST clarifies on Applicability of GST on Chhatua or Sattu, Applicable GST rate on Fish meal and other raw materials used for making cattle/poultry/aquatic feed, GST on supply of Liquefied Petroleum Gas for Domestic Use, GST on supply of Polypropylene Woven and Non‑Woven Bags and PP Woven and Non-Woven Bags lamina...

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GST Refund- CBIC clarifies on 7 Issues

Circular No. 79/53/2018-GST (31/12/2018)

CBIC Circular No. 79/53/2018-GST explains following GST Refund related issues- Physical submission of refund claims with jurisdictional proper officer, Calculation of refund amount for claims of refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure, Refund applications that have been generated on the portal bu...

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GST on Export Services through supplier of services located outside India

Circular No. 78/52/2018-GST (31/12/2018)

In case an exporter of services outsources a portion of the services contract to another person located outside India, what would be the tax treatment of the said portion of the contract at the hands of the exporter? There may be instances where the full consideration for the outsourced services is not received by the exporter in India....

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Denial of composition option by tax authorities and effective date thereof

Circular No. 77/51/2018-GST (31/12/2018)

As per sub-rule (4) of rule 6 of the CGST Rules, where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 of the CGST Act or has contravened the provisions of the CGST Act or the CGST Rules, he may issue a notice to such person in FORM GST CMP-05 to show cause as to why the op...

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CBIC clarifies on 6 Important GST Related Issue

Circular No. 76/50/2018-GST (31/12/2018)

Clarification on certain issues (sale by government departments to  unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act;  applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS ...

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GST: Processing of financial assistance request under Seva Bhoj Yojna

Circular No. 75/49/2018-GST (27/12/2018)

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture under GST...

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Collection of tax at source (TCS) under GST by Tea Board of India

Circular No. 74/48/2018-GST (05/11/2018)

Tea Board of India, being the operator of the electronic auction system for trading of tea across the country including for collection and settlement of payments, admittedly falls under the category of electronic commerce operator liable to collect Tax at Source (TCS) in accordance with the provisions of section 52 of the Central Goods an...

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Scope of principal & agent relationship in context of del-credere agent

Circular No. 73/47/2018-GST (05/11/2018)

Concerns have been expressed regarding the valuation of supplies from Principal to recipient where the payment for such supply is being discharged by the recipient through the loan provided by DCA or by the DCA himself. Issues arising out of such loan arrangement have been examined and the clarifications on the same are as below:...

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Procedure in respect of GST return of time expired drugs or medicines

Circular No. 72/46/2018-GST (26/10/2018)

CBIC issues clarification on the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws vide Circular No. 72/46/2018-GST Dated 26th October, 2018....

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Casual taxable person registration & recovery of excess ITC distributed by ISD

Circular No. 71/45/2018-GST (26/10/2018)

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit (ITC) distributed by an Input Service distributor (ISD). Clarifications of issues under GST related to casual taxable person & ISD Whether the amount required to be deposited as advance tax while taking registration...

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GST Refund: Deficiency memo & Receipt of capital goods under EPCG

Circular No. 70/44/2018-GST (26/10/2018)

Clarification on Status of GST refund claim after issuance of deficiency memo and re-credit of electronic credit ledger and Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports vide Circular No. 70/44/2018 -GST dated-26th October, 2018. Status of refund claim after issuance of deficiency me...

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Processing of Applications for Cancellation of GST Registration submitted in FORM GST REG-16

Circular No. 69/43/2018-GST (26/10/2018)

Circular No. 69/43/2018-GST on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. Cancellation of registration Circular No. 69-Central Tax issued clarifying a few issues Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply...

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Foreign embassies to comply CGST notifications to claim compensation cess refund

Circular No. 68/42/2018-GST (05/10/2018)

Representations have been received by the Board regarding the entitlement of UN and specified international organizations, foreign diplomatic mission or consular posts, diplomatic agents and consular offices post therein to refund of Compensation Cess payable on intra-State and inter-State supply of goods or services or both received by t...

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Modification to Guidelines for Deductions & Deposits of TDS under GST

Circular No. 67/41/2018-DOR (28/09/2018)

Circular No. 65/39/2018-DOR dated 14/09/2018, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the Department of Revenue....

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GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by trusts

Circular No. 66/40/2018-GST (26/09/2018)

Circular No. 66/40/2018-GST F. No. 354/314/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 26th September 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director G...

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Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Circular No. 64/38/2018-GST (14/09/2018)

Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement. T...

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Clarification on GST refund claims filed by UIN entities

Circular No. 63/37/2018-GST (14/09/2018)

In order to expedite the processing of the refund applications filed by the UIN entities, the following formats/documents are hereby specified: 4.1 Refund Checklist: In order to bring in uniformity in the processing of the refund claims, a checklist has been specified in Annexure A. All UIN entities may refer to this checklist while filin...

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Guidelines for Deductions and Deposits of TDS by DDO under GST

Circular No. 65/39/2018-GST (14/09/2018)

Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousan...

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GST on Priority Sector Lending Certificates from 1.7.2017 to 27.5.2018

CIRCULAR No.62/36/2018-GST (12/09/2018)

CBIC clarified that GST on Priority Sector Lending Certificates (PSLCs) for period 1.7.2017 to 27.05.2018 will be paid by seller bank on forward charge basis and GST rate of 12% will be applicable on supply....

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E-way bill in case of storing of goods in godown of transporter.

Circular No. 61/35/2018-GST (04/09/2018)

Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters’ godown for storage of their goods due to their weak financial conditions....

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Processing of GST refund applications of Canteen Stores Department

Circular No. 60/34/2018-GST (04/09/2018)

Central Government has specified the Canteen Stores Department (CSD for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of s...

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CBIC clarification on 7 GST Refund Related Issues

Circular No. 59/33/2018-GST (04/09/2018)

CBIC issues clarification following GST Refund Related issues vide Circular No. 59/33/2018-GST dated 4th September, 2018 – Submission of invoices for processing of claims of refund, System validations in calculating refund amount, Re-credit of electronic credit ledger in case of rejection of refund claim, Scope of rule 96(10) of the...

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Recovery of arrears of wrongly availed CENVAT credit & inadmissible transitional credit

Circular No. 58/32/2018-GST (04/09/2018)

CBIC issues clarification on the process of recovery of arrears of wrongly availed CENVAT credit under the existing law and CENVAT credit wrongly carried forward as transitional credit in the GST regime vide Circular No. 58/32/2018-GST Dated 4th September, 2018....

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Principal-agent relationship in context of Schedule I of CGST Act

Circular No. 57/31/2018-GST (04/09/2018)

In terms of Schedule I of the Central Goods and Services Tax Act, 2017, the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. ...

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Much needed clarification on Removal of restriction of refund of accumulated ITC on fabrics

Circular No.56/30/2018-GST (24/08/2018)

In the 28th GST Council meeting, it was decided to remove the restriction of not allowing refund of ITC accumulated on account of inverted duty structure on fabrics with prospective effect on the input supplies received after the date of issue of notification....

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GST on services provided by Industrial Training Institutes (ITI)

Circular No. 55/29/2018-GST (10/08/2018)

CBIC clarifies vide CIRCULAR No. 55/29/2018- GST on (a) Whether GST is payable on vocational training provided by private ITIs in designated trades and in other than designated trades. and on (b) Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in t...

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5% GST on fertilizers supplied for use in manufacture of other fertilizers

Circular No. 54/28/2018-GST (09/08/2018)

It is clarified that the fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% GST....

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GST on petroleum gases retained for manufacture of petrochemical & chemical products

Circular No. 53/27/2018-GST (09/08/2018)

References have been received regarding the applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products during the course of continuous supply, such as Methyl Ethyl Ketone (MEK) feedstock, petroleum gases etc....

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Clarification regarding applicability of GST rates on various goods & services

Circular No. 52/26/2018-GST (09/08/2018)

Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services Circular No. 52/26/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal ...

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GST on ambulance services to Govt by private sector under NHM

Circular No. 51/25/2018-GST (31/07/2018)

As regards the service provided by PSPs to the State Governments by way of transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Government, it is clarified that the same would be exempt under- a. No. 3 of notification No. 12/2017- Central Tax (Rate) date...

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Only those goods can be detained in respect of which there is a violation of GST Law

Circular No. 49/23/2018-GST (21/06/2018)

Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....

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