CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
171 Corrigendum View(395.95 KB pdf) 01-07-2019

Corrigendum to Circular No. 97/16/2019-GST


 

172 Corrigendum View(395.59 KB pdf) 28-07-2019

Corrigendum to Circular No. 97/16/2019-GST


 

173 96/15/2019-GST View(356.65 KB pdf), View(356.65 KB pdf) 28-03-2019

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.


 

174 96/15/2019-GST View(138 KB pdf), View(138 KB pdf) 28-03-2019

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.


 

175 95/14/2019-GST View(364.55 KB pdf), View(364.55 KB pdf) 28-03-2019

Seeks to clarify verification for grant of new registration.


 

176 95/14/2019-GST View(138.91 KB pdf), View(138.91 KB pdf) 28-03-2019

Seeks to clarify verification for grant of new registration.


 

177 94/13/2019-GST View(506.42 KB pdf) 28-03-2019

Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

178 93/12/2019-GST View(101.89 KB pdf) 08-03-2019

Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding


 

179 92/11/2019-GST View(433.88 KB pdf), View(433.88 KB pdf) 07-03-2019

Circular clarifying various doubts related to treatment of sales promotion scheme under GST


 

180 92/11/2019-GST View(186.48 KB pdf), View(186.48 KB pdf) 07-03-2019

Circular clarifying various doubts related to treatment of sales promotion scheme under GST