CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
171 97/16/2019-GST Viewpdf (Format: pdf, Size: 344.64 KB), Viewpdf (Format: pdf, Size: 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.


 

172 97/16/2019-GST Viewpdf (Format: pdf, Size: 117.34 KB), Viewpdf (Format: pdf, Size: 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.


 

173 Corrigendum Viewpdf (Format: pdf, Size: 395.95 KB) 01-07-2019

Corrigendum to Circular No. 97/16/2019-GST


 

174 Corrigendum Viewpdf (Format: pdf, Size: 395.59 KB) 28-07-2019

Corrigendum to Circular No. 97/16/2019-GST


 

175 96/15/2019-GST Viewpdf (Format: pdf, Size: 356.65 KB), Viewpdf (Format: pdf, Size: 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.


 

176 96/15/2019-GST Viewpdf (Format: pdf, Size: 138 KB), Viewpdf (Format: pdf, Size: 138 KB) 28-03-2019

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.


 

177 95/14/2019-GST Viewpdf (Format: pdf, Size: 364.55 KB), Viewpdf (Format: pdf, Size: 364.55 KB) 28-03-2019

Seeks to clarify verification for grant of new registration.


 

178 95/14/2019-GST Viewpdf (Format: pdf, Size: 138.91 KB), Viewpdf (Format: pdf, Size: 138.91 KB) 28-03-2019

Seeks to clarify verification for grant of new registration.


 

179 94/13/2019-GST Viewpdf (Format: pdf, Size: 506.42 KB) 28-03-2019

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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

180 93/12/2019-GST Viewpdf (Format: pdf, Size: 101.89 KB) 08-03-2019

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