Circulars- Central Tax

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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