| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 111 | 106/25/2019-GST |
View(188.06 KB  ), View(188.06 KB )
|
09-02-2019 |
Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.
|
| 112 | 105/24/2019-GST |
View(382.31 KB ), View(382.31 KB )
|
28-06-2019 |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
|
| 113 | 105/24/2019-GST |
View(103.14 KB ), View(103.14 KB )
|
28-06-2019 |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
|
| 114 | 104/23/2019-GST |
View(206.12 KB )
|
28-06-2019 |
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.
|
| 115 | 103/22/2019-GST |
View(498.68 KB ), View(498.68 KB )
|
28-06-2019 |
Clarification regarding determination of place of supply in certain cases-reg.
|
| 116 | 103/22/2019-GST |
View(150.79 KB ), View(150.79 KB )
|
28-06-2019 |
Clarification regarding determination of place of supply in certain cases-reg.
|
| 117 | 102/21/2019-GST |
View(541.7 KB )
|
06-02-2019 |
Clarification regarding applicability of GST on additional / penal interest-reg
|
| 118 | Corrigendum |
View(90.78 KB )
|
07-12-2019 |
Corrigendum to Circular No. 102/21/2019-GST
|
| 119 | 101/20/2019-GST |
View(346.37 KB )
|
30-04-2019 |
GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
|
| 120 | 100/19/2019-GST |
View(276.48 KB )
|
03-04-2019 |
GST Applicability on Seed Certification Tags.
|