CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
161 102/21/2019-GST View(541.7 किलोबाइट pdf) 06-02-2019

Clarification regarding applicability of GST on additional / penal interest-reg


 

162 Corrigendum View(90.78 किलोबाइट pdf) 07-12-2019

Corrigendum to Circular No. 102/21/2019-GST


 

163 101/20/2019-GST View(346.37 किलोबाइट pdf) 30-04-2019

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.


 

164 100/19/2019-GST View(276.48 किलोबाइट pdf) 03-04-2019

GST Applicability on Seed Certification Tags.


 

165 99/18/2019-GST View(360.76 किलोबाइट pdf), View(360.76 किलोबाइट pdf) 23-04-2019

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.


 

166 99/18/2019-GST View(165.1 किलोबाइट pdf), View(165.1 किलोबाइट pdf) 23-04-2019

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.


 

167 98/17/2019-GST View(379.38 किलोबाइट pdf), View(379.38 किलोबाइट pdf) 23-04-2019

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.


 

168 98/17/2019-GST View(137.53 किलोबाइट pdf), View(137.53 किलोबाइट pdf) 23-04-2019

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.


 

169 97/16/2019-GST View(344.64 किलोबाइट pdf), View(344.64 किलोबाइट pdf) 05-04-2019

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.


 

170 97/16/2019-GST View(117.34 किलोबाइट pdf), View(117.34 किलोबाइट pdf) 05-04-2019

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.