| Circular No | English | Hindi | Date of issue | File No | Subject |
|---|---|---|---|---|---|
| 106/2019 | Saturday, June 29, 2019 | F. No. CBEC-20/16/04/2018-GST |
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. |
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| 105/2019 | Friday, June 28, 2019 | F. No. CBEC-20/16/04/2018-GST |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
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| 104/2019 | Friday, June 28, 2019 | F. No. CBEC-20/16/04/2018-GST |
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. |
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| 103/2019 | Friday, June 28, 2019 | F. No. CBEC- 20/16/04/2018 – GST |
Clarification regarding determination of place of supply in certain cases – reg. |
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| 102/2019 | Friday, June 28, 2019 | F. No. CBEC- 20/16/04/2018 – GST |
Clarification regarding applicability of GST on additional / penal interest – reg. |
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| 101/2019 | Tuesday, April 30, 2019 | F. No. 354/27/2019- TRU |
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. |
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| 100/2019 | Tuesday, April 30, 2019 | F. No. 354/27/2019- TRU |
GST Applicability on Seed Certification Tags. |
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| 99/2019 | Tuesday, April 23, 2019 | F. No. CBEC–20/16/04/2018–GST |
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. |
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| 98/2019 | Tuesday, April 23, 2019 | F. No. CBEC–20/16/04/2018–GST |
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
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| 97/2019 | Friday, April 5, 2019 | F. No. 20/16/04/2018 – GST |
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
