Tag: cgst circular
GST on monthly subscription/contribution charged by a Residential Welfare Association from its members – FAQ and Clarification Circular No.109/28/2019- GST F. No. 332/04/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit)***** New Delhi, the 22nd July, 2019 To,The Principal Chief Commissioner/ Chief Commissioners/ PrincipalCommissioner/ Commissioner of Central Tax …
GST on supply of Information Technology enabled Services (ITeS services)-Clarification on doubts Circular No. 107/26/2019-GST CBEC-20/06/03/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, Dated the 18th July, 2019 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/ Commissioners …
Clarification and FAQ in respect of GST on goods sent/taken out of India for exhibition or on consignment basis for export promotion Circular No. 108/27/2019-GST CBEC-20/06/03/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, Dated the 18th July, 2019 To,The …
CBIC slightly amends circular clarifying applicability of GST on additional / penal interest to rectify an inadvertent error Corrigendum to Circular No. 102/21/2019-GST CBEC/20/16/4/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 15th July, 2019 To, The Principal Chief …
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 …
Clarification on exercise of option to pay central tax @ 3% on first supplies of goods or services upto an aggregate turnover of 50 lakhs Circular No. 97/16/2019-GST F. No. CBEC-20/16/04/2018 – GST (Pt. I)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy …
Verification of applications for grant of new GST registration-CBIC Instruction to ensure uniformity in implementation of provisions. Circular No. 95/14/2019-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, Dated the 28th March, 2019 To,The Principal …
Transfer of input tax credit in case of death of sole proprietor. Un-utilized ITC in electronic credit ledger is allowed to be transferred-CBIC Circular No. 96/15/2019-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, Dated …
GST on services provided by Industrial Training Institutes-ITI. Vocational training or conduct of examination by private ITIs Circular No.55/29/2018- GST F. No. 354/159/2018-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, the 10th August, 2018 To The Principal …
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use will attract 5% IGST Circular No. 54/28/2018-GST F. No. 354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9th …
