All GST Circulars issued by Central Government on Central Goods and Service Tax (CGST)
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.
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 availed in terms of the said rule and therefore, the availment of restricted credit in terms of sub-rule (4) of rule 36 of CGST Rules shall be done on self-assessment basis by the tax payers.
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
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 […]
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.
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.
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.
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.
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 of Finance Department of […]
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. 115/34/2019-GST […]
