Sl No |
No |
Date |
Subject |
View |
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 |
|