| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 121 | 99/18/2019-GST |
View(360.76 KB  ), View(360.76 KB )
|
23-04-2019 |
Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
|
| 122 | 99/18/2019-GST |
View(165.1 KB ), View(165.1 KB )
|
23-04-2019 |
Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
|
| 123 | 98/17/2019-GST |
View(379.38 KB ), View(379.38 KB )
|
23-04-2019 |
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
|
| 124 | 98/17/2019-GST |
View(137.53 KB ), View(137.53 KB )
|
23-04-2019 |
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
|
| 125 | 97/16/2019-GST |
View(344.64 KB ), View(344.64 KB )
|
05-04-2019 |
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
|
| 126 | 97/16/2019-GST |
View(117.34 KB ), View(117.34 KB )
|
05-04-2019 |
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
|
| 127 | Corrigendum |
View(395.95 KB )
|
01-07-2019 |
Corrigendum to Circular No. 97/16/2019-GST
|
| 128 | Corrigendum |
View(395.59 KB )
|
28-07-2019 |
Corrigendum to Circular No. 97/16/2019-GST
|
| 129 | 96/15/2019-GST |
View(356.65 KB ), View(356.65 KB )
|
28-03-2019 |
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
|
| 130 | 96/15/2019-GST |
View(138 KB ), View(138 KB )
|
28-03-2019 |
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
|