Circulars

98/17/2019 - Central Tax

Clarifies the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules

April 23, 2019

97/16/2019 - Central Tax

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

April 5, 2019

96/15/2019 - Central Tax

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

March 28, 2019

95/14/2019 - Central Tax

Verification of applications for grant of new registration

March 28, 2019

94/13/2019 - Central Tax

Clarifications on refund related issues under GST

March 28, 2019

93/12/2019 - Central Tax

Clarifies the nature of supply of Priority Sector Lending Certificates (PSLC)

March 8, 2019

92/11/2019 - Central Tax

Clarifies various doubts related to treatment of sales promotion scheme under GST

March 7, 2019

91/10/2019 - Central Tax

Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018

February 18, 2019

90/09/2019 - Central Tax

Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-state supply

February 18, 2019

89/08/2019 - Central Tax

Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1

February 18, 2019

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