Circulars- Central Tax

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. Circular No. 108/27/2019-GST CBEC-20/06/03/2019-GST Government of India Ministry of Finance Department of Revenue Ce...

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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. 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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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 forServices 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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