cgst circular

  • GST

GST on supply of Information Technology enabled Services (ITeS services)-Clarification

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…

5 years ago
  • GST

Clarification-GST on goods sent/taken out of India for exhibition/consignment for export promotion

Clarification and FAQ in respect of GST on goods sent/taken out of India for exhibition or on consignment basis for…

5 years ago
  • GST

CBIC slightly amends circular clarifying applicability of GST on additional / penal interest

CBIC slightly amends circular clarifying applicability of GST on additional / penal interest to rectify an inadvertent error Corrigendum to Circular…

5 years ago
  • GST

Extension of time/1 time opportunity to apply for revocation of cancellation of GST registration

Extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply…

5 years ago
  • GST

Clarification on exercise of option to pay tax @ 3% on first supplies of goods or services

Clarification on exercise of option to pay central tax @ 3% on first supplies of goods or services upto an…

5 years ago
  • GST

Verification of applications for grant of new GST registration-CBIC Instruction

Verification of applications for grant of new GST registration-CBIC Instruction to ensure uniformity in implementation of provisions.  Circular No. 95/14/2019-GST…

5 years ago
  • GST

Transfer of un-utilized ITC in electronic credit ledger on death of sole proprietor-CBIC Circular

Transfer of input tax credit in case of death of sole proprietor. Un-utilized ITC in electronic credit ledger is allowed…

5 years ago
  • GST

GST on services provided by Private Industrial Training Institutes (ITIs )

GST on services provided by Industrial Training Institutes-ITI. Vocational training or conduct of examination by private ITIs Circular No.55/29/2018- GST…

6 years ago
  • GST

Fertilizers supplied for direct use or supplied for use in manufacturing other fertilizers for agricultural attract 5% IGST

Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use will…

6 years ago
  • GST

Clarification-Applicability of GST on petroleum gases retained for the manufacture of petrochemical / chemical products

Clarification on applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products Circular No.53/27/2018-GST F.No.354/255/2018-TRU…

6 years ago