Circulars- Central Tax

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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