CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
151 108/27/2019-GST View(212.63 किलोबाइट pdf), View(212.63 किलोबाइट pdf) 18-07-2019

which 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.


 

152 107/26/2019-GST View(301.16 किलोबाइट pdf), View(301.16 किलोबाइट pdf) 18-07-2019

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).


 

153 107/26/2019-GST View(174.69 किलोबाइट pdf), View(174.69 किलोबाइट pdf) 18-07-2019

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).


 

154 106/25/2019-GST View(411.11 किलोबाइट pdf), View(411.11 किलोबाइट pdf) 09-02-2019

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.


 

155 106/25/2019-GST View(188.06 किलोबाइट pdf), View(188.06 किलोबाइट pdf) 09-02-2019

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.


 

156 105/24/2019-GST View(382.31 किलोबाइट pdf), View(382.31 किलोबाइट pdf) 28-06-2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.


 

157 105/24/2019-GST View(103.14 किलोबाइट pdf), View(103.14 किलोबाइट pdf) 28-06-2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.


 

158 104/23/2019-GST View(206.12 किलोबाइट pdf) 28-06-2019

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.


 

159 103/22/2019-GST View(498.68 किलोबाइट pdf), View(498.68 किलोबाइट pdf) 28-06-2019

Clarification regarding determination of place of supply in certain cases-reg.


 

160 103/22/2019-GST View(150.79 किलोबाइट pdf), View(150.79 किलोबाइट pdf) 28-06-2019

Clarification regarding determination of place of supply in certain cases-reg.