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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
131 95/14/2019-GST View(364.55 KB pdf), View(364.55 KB pdf) 28-03-2019

Seeks to clarify verification for grant of new registration.


 

132 95/14/2019-GST View(138.91 KB pdf), View(138.91 KB pdf) 28-03-2019

Seeks to clarify verification for grant of new registration.


 

133 94/13/2019-GST View(506.42 KB pdf) 28-03-2019

Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

134 93/12/2019-GST View(101.89 KB pdf) 08-03-2019

Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding


 

135 92/11/2019-GST View(433.88 KB pdf), View(433.88 KB pdf) 07-03-2019

Circular clarifying various doubts related to treatment of sales promotion scheme under GST


 

136 92/11/2019-GST View(186.48 KB pdf), View(186.48 KB pdf) 07-03-2019

Circular clarifying various doubts related to treatment of sales promotion scheme under GST


 

137 91/10/2019-GST View(345.76 KB pdf), View(345.76 KB pdf) 18-02-2019

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.


 

138 91/10/2019-GST View(101.88 KB pdf), View(101.88 KB pdf) 18-02-2019

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.


 

139 90/09/2019-GST View(239.4 KB pdf), View(239.4 KB pdf) 18-02-2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.


 

140 90/09/2019-GST View(79.14 KB pdf), View(79.14 KB pdf) 18-02-2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.