Seed certificates tags charges of State Governments/Seed Certification Agencies exempt from GST - CBIC Clarification Circular No. 100/19/2019-GST F. No.…
GST exemption on the upfront amount payable in installments for long term lease of plots Circular No. 101/20/2019-GST F. No.…
Clarification on order of utilization of ITC of integrated tax u/s 49A for discharge of ITC of state tax in…
Extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply…
Clarification on exercise of option to pay central tax @ 3% on first supplies of goods or services upto an…
Refund of accumulated ITC on account of inverted tax structure, for periods in which there is reversal required to be…
Verification of applications for grant of new GST registration-CBIC Instruction to ensure uniformity in implementation of provisions. Circular No. 95/14/2019-GST…
Transfer of input tax credit in case of death of sole proprietor. Un-utilized ITC in electronic credit ledger is allowed…
IGST payable on supply of PSLC traded over e-Kuber portal of RBI Circular No. 93/12/2019-GST F. No. 354/124/2018-TRUGovernment of IndiaMinistry…
Value of supply under GST not include TCS under Income Tax Act. CBIC clarifies and issues corrigendum to its Circular …