Tag: GST circular
Notifications/Circulars issued as per Recommendations of 50th meeting of GST Council CBIC has issued various Notifications and Circulars to give effect to the Recommendations / Announcements of 50th meeting of GST Council (A) Notifications issued to give effect to the Recommendations of 50th meeting of GST Council 26/2023-Central …
Clarification on application of rule 36(4) of CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 Circular No. 142/12/2020-GST F.No.CBIC/20/06/14/2020-GSTGovernment of IndiaMinistry of Finance Department of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, the 9thOctober, 2020 …
Refund of accumulated ITC restricted to invoices uploaded by supplier in FORM GSTR-1 and reflected in FORM GSTR-2A of applicant Circular No. 139/09/2020-GST CBEC-20/06/03-2020 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing**** New Delhi, Dated the 10th June, 2020 To,The Principal …
GST not applicable on Director’s remuneration if subjected to TDS u/s 192 of Income Tax Act 1961. CBIC Clarification Circular No: 140/10/2020 – GST CBEC-20/10/05/2020 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, dated the 10th June, 2020 ToThe …
Levy and Collection of Social Welfare Surcharge (SWS) on imports under various schemes such as MEIS, SEIS etc. Circular No. 02/2020-Customs F.No.605/06/2019-DBKGovernment of IndiaMinistry of Finance , Department of Revenue Central Board of Indirect Taxes and Customs (Drawback Division) 4th Floor , Jeevan Deep Building ,Parliament Street, New …
CBIC withdraws circular giving clarifications on doubts on supply of ITeS services under GST Circular No. 127/46/2019 – GST F. No. CBEC – 20/06/03/2019 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****** New Delhi, the 4th December, 2019 ToThe Pr. …
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 …