CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
151 109/28/2019- GST View(169.69 किलोबाइट pdf) 22-07-2019

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.


 

152 108/27/2019-GST View(249.08 किलोबाइट pdf), View(249.08 किलोबाइट pdf) 18-07-2019

which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.


 

153 108/27/2019-GST View(212.63 किलोबाइट pdf), View(212.63 किलोबाइट pdf) 18-07-2019

which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.


 

154 107/26/2019-GST View(301.16 किलोबाइट pdf), View(301.16 किलोबाइट pdf) 18-07-2019

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).


 

155 107/26/2019-GST View(174.69 किलोबाइट pdf), View(174.69 किलोबाइट pdf) 18-07-2019

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).


 

156 106/25/2019-GST View(411.11 किलोबाइट pdf), View(411.11 किलोबाइट pdf) 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.


 

157 106/25/2019-GST View(188.06 किलोबाइट pdf), View(188.06 किलोबाइट pdf) 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.


 

158 105/24/2019-GST View(382.31 किलोबाइट pdf), View(382.31 किलोबाइट pdf) 28-06-2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.


 

159 105/24/2019-GST View(103.14 किलोबाइट pdf), View(103.14 किलोबाइट pdf) 28-06-2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.


 

160 104/23/2019-GST View(206.12 किलोबाइट pdf) 28-06-2019

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.