Tag: cgst circular
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 …
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 (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/Principal Directors General, …
Clarification regarding applicability of GST rates on various goods and services on 11 items for which representations received Circular No.52/26/2018-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 August, 2018 To Principal Chief Commissioners/ Principal …
Clarifications of certain issues under GST Circular No. 47/21/2018-GST F. No. CBEC- 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 08th June, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners …
Taxability of tenancy rights premium under pagadi system under GST-Clarification Circular No.44/18/2018-CGST F. No. 341/28/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit New Delhi, the 2nd May, 2018 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / The …
GST on services between JV and its members-Clarification. Taxability of services provided by the members of JV to the JV and vice versa and inter se between the members of the JV CBEC has issued Circular No. 35/9/2018-GST on the issue of taxability of services between JV and its …
