Tag: GST circular
Clarification on treatment of sales promotion/discount schemes under GST. Free samples & gifts, buy one get one free offer etc. Circular No. 92/11/2019-GST F. No. 20/16/04/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 7th March, 2019 To,The …
Payment of IGST on supply of warehoused goods while deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 – Clarification Circular No. 91/10/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and …
Specifying place of supply and name of State in the tax invoice mandatory for All registered persons in the course of inter-State trade or commerce Circular No. 90/09/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and …
Non reporting details of inter-State supplies to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 to attract penal action Circular No. 89/08/2019-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New …
Amendment to GST Circulars with effect from 01.02.2019 due to the GST Amendment Acts brought in force with effect from 01.02.2019 Circular No. 88/07/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** …
Applicability of GST on IIMs-List of programmes exempt / not exempt. Eligibility of various programs conducted by Indian Institutes of Managements Circular No. 82/01/2019- GST F. No. 354/428/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** Room No. 146, North Block,New Delhi, the 1st January, 2019 To:The …
Services provided by IFC and ADB are exempt from GST but exemption not available to entity appointed by or working on their behalf Circular No. 83/02/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit ***** North Block, New Delhi, Dated …
GST classification of printing of pictures and Photographic and videographic processing services. Both service codes attract different GST rate Circular No. 84/03/2019-GST F. No. 354/428/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** Room No. 146G, North Block,New Delhi, the 1th January 2019 To,The Principal Chief Commissioners/ Chief …
GST on supply of food/beverage by educational institution to students, faculty and staff is exempt if such supply is made by the institution itself Circular No. 85/04/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North …
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. Clarification on value and scope of services Circular No. 86/05/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New …