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In case of Registered person whose aggregate turnover exceeds Rs 100 crores obtaining of Invoice reference number by uploading information in GST portal is mandatory wef 1st April 2020 # Quick Response (QR) code is mandatory in B2C invoice in case of registered person whose aggregate turnover exceeds Rs 500 cores wef 1st April 2020

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 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, 2019. — **Circulars**

GST Applicability on Seed Certification Tags. — **Circulars**

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Sl No	No	Date	Subject
1	99/2019	13-02-2020	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 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, 2019.
2	100/2019	13-02-2020	GST Applicability on Seed Certification Tags.
3	101/2019	13-02-2020	GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
4	102/2019	13-02-2020	Clarification regarding applicability of GST on additional / penal interest – reg.
5	103/2019	13-02-2020	Clarification regarding determination of place of supply in certain cases – reg.
6	104/2019	13-02-2020	Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
7	105/2019	13-02-2020	Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
8	106/2019	13-02-2020	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 - reg.
9	107/2019	13-02-2020	which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
10	108/2019	13-02-2020	Seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
11	109/2019	13-02-2020	Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
12	110/2019	13-02-2020	Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
13	111/2019	13-02-2020	Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
14	112/2019	13-02-2020	Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
15	113/2019	13-02-2020	Clarification regarding GST rates & classification (goods) Circular–reg.
16	114/2019	13-02-2020	Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
17	115/2019	13-02-2020	Clarification on issue of GST on Airport levies.
18	116/2019	13-02-2020	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 by individual donors.
19	117/2019	13-02-2020	Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
20	118/2019	13-02-2020	Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
21	119/2019	13-02-2020	Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
22	120/2019	13-02-2020	Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
23	121/2019	13-02-2020	Clarification related to supply of grant of alcoholic liquor license.
24	122/2019	13-02-2020	Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
25	123/2019	13-02-2020	Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
26	124/2019	13-02-2020	Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
27	125/2019	13-02-2020	Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
28	126/2019	13-02-2020	Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.
29	127/2019	13-02-2020	seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
30	128/2019	13-02-2020	Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
31	129/2019	13-02-2020	Standard Operating Procedure to be followed in case of non-filers of returns – reg.
32	130/2019	13-02-2020	RCM on renting of motor vehicles.
33	131/1/2020	13-02-2020	Standard Operating Procedure (SOP) to be followed by exporters -reg.
34	04/01/2019-GST	13-02-2020	Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
35	97/2019	03-05-2019	Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
36	98/2019	03-05-2019	Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
37	93/2019	01-04-2019	Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)
38	94/2019	01-04-2019	Seeks to clarify certain refund related issues under GST.
39	95/2019	01-04-2019	Seeks to clarify verification for grant of new registration.
40	96/2019	01-04-2019	Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
41	92/2019	11-03-2019	Circular clarifying various doubts related to treatment of sales promotion scheme under GST
42	89/2019	20-02-2019	Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
43	90/2019	20-02-2019	Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
44	91/2019	20-02-2019	Seeks to give 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.
45	88/2019	11-02-2019	Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
46	04/01/2019-GST	11-02-2019	Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
47	82/2019	04-01-2019	Applicability of GST on various programmes conducted by IIMs
48	83/2019	04-01-2019	Applicability of GST on Asian Development Banks (ADB) and International Finance Corporation (IFC)
49	84/2019	04-01-2019	Clarification on issue of classification of service of printing of pictures covered under 998386
50	85/2019	04-01-2019	Clarification on GST rate applicable on supply of food and beverage services by educational institution
51	86/2019	04-01-2019	GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
52	87/2019	04-01-2019	Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg.
53	69/2018	27-10-2018	Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
54	70/2018	27-10-2018	Clarification on certain issues related to refund
55	71/2018	27-10-2018	Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
56	72/2018	27-10-2018	Circular to clarify the procedure in respect of return of time expired drugs or medicines
57	66/2018	27-09-2018	GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
58	63/2018	15-09-2018	Clarification regarding processing of refund claims filed by UIN entitles
59	64/2018	15-09-2018	Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding
60	62/2018	13-09-2018	Levy of GST on Priority Sector Lending Certificate-reg.
61	61/2018	11-09-2018	E-way bill in case of storing of goods in godown of transporter
62	60/2018	11-09-2018	Processing of refund applications filed by Canteen Stores Department (CSD)
63	59/2018	11-09-2018	Clarification on refund related issues
64	58/2018	11-09-2018	Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit
65	57/2018	11-09-2018	Scope of Principal-agent relationship in the context of Schedule I of the CGST Act
66	44/2018	05-05-2018	Issue related to taxability of ‘tenancy rights’ under GST- Regarding
67	Press Release	05-05-2018	Regarding Changes in Shareholding Pattern in GSTN
68	Press Release	05-05-2018	Return Simplification in the 27th GST Council Meeting
69	Press Release	05-05-2018	Changes in GST Rate in the 27th GST Council Meeting held on 04th May, 2018
70	43/2018	25-04-2018	clarifying the issues arising in refund to UIN.
71	42/2018	25-04-2018	clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
72	41/2018	25-04-2018	clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
73	40/2018	25-04-2018	Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
74	39/2018	25-04-2018	Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
75	38/2018	25-04-2018	Clarifications on issues related to Job Work
76	Order No.02/2018-GST	25-04-2018	Incidence of GST on providing catering services in train – Regarding.
77	Circular No. 37/11/2018	21-03-2018	Clarifications on exports related refund issues
78	36/2018	21-03-2018	Processing of refund application for UIN entities
79	35/2018	21-03-2018	Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV
80	34/2018	21-03-2018	Clarification regarding GST in respect of certain services.
81	33/2018	21-03-2018	Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg
82	32/2018	13-02-2018	Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
83	31/2018	10-02-2018	Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
84	30/2018	27-01-2018	GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
85	29/2018	27-01-2018	GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
86	28/2018	13-01-2018	Clarifications regarding GST on College Hostel Mess Fees
87	27/2017	05-01-2018	Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
88	26/2017	05-01-2018	Filing of returns under GST
89	Circular No. 22/22/2017-GST	23-12-2017	Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
90	Circular No.23/23/2017-GST	23-12-2017	Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc
91	25/25/2017	23-12-2017	Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
92	24/24/2017	23-12-2017	Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
93	Order No. 11/2017-GST	23-12-2017	Extension of time limit for intimation in FORM GST CMP-03
94	21/2017	22-11-2017	GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
95	20/2017	22-11-2017	GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
96	19/2017	21-11-2017	Clarification on taxability of custom milling of paddy.
97	18/2017	18-11-2017	Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
98	17/2017	18-11-2017	Manual filing and processing of refund claims in respect of zero-rated supplies .
99	16/2017	18-11-2017	Clarifications regarding applicability of GST and availability of ITC in respect of certain services
100	15/2017	18-11-2017	Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
101	14/2017	18-11-2017	Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
102	13/2017	18-11-2017	Clarification of classification of cut pieces of fabric under GST
103	12/2017	18-11-2017	Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
104	11/2017	18-11-2017	Clarification on taxability of printing contracts

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