Circulars

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons.

Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

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

Clarifies the fully electronic refund process through FORM GST RFD-01 and single disbursement.

Clarifies optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019

Clarifies restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons

Clarification related to supply of grant of alcoholic liquor license

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997