GST Section (Circular) 2019-20 Back

Circular No 

Date

Keyword

2223025 22/11/2019 Information Regarding GST Registration
1920001 01/04/2019 REG. CLARIFICATION ON REFUND RELATED ISSUE
1920002 01/04/2019 REG. VERIFICATION OF NEW REGISTRATION APPLICATION
1920003 01/04/2019 REG. CLARIFICATION IN RESPECT OF TRANSFER OF ITC IN CASE OF DEATH OF SOLE PROPRITOR
1920007 24/04/2019 CLARIFICATION REGARDING EXERCISE OF OPTION TO PAY TAX UNDER NOTIFICATION NO 2/2019 CT(R)DT 07.03.2019
1920008 24/04/2019 REG. NATURE OF SUPPLY OF PRIORITY SECTOR LANDING CERTIFICATES (PSLC)
1920009 24/04/2019 REG. CORRIGENDUM TO CIRCULAR NO 76/50/2018 GST DATED 31-12-2018
1920010 24/04/2019 REG. CLARIFICATION ON VARIOUS  DOUBTSRELATED TO TREATMENT OF SALES PROMOTION SCHEMES UNDER GST
1920011 24/04/2019 REG. MODIFICATIONS TO THE PROCEDURE FOR INTERCEPTION OF CONVEYANCES FOR INSPECTION OF GOODS MOVEMENT & DETENTION , RELEASE &  CONFISCATION OF SUCH GOODS
1920016 15/05/2019 REGARDING AMENDMENT IN TAX RATE OF CONSTRUCTION SERVICES
1920018 24-05-2019 REG.  FAQ (PART-II) ON REAL ESTATE
1920019 24-05-2019 MODIFICATION OF CIRCULAR NO 1 OF 2014 IN VIEW OF SUBSTITUION OF GST
1920020 27-05-2019 CLARIFICATION REGARDING FILLING OF APPLICATION OF REVOCATION OF CANCELLATION OF REGISTRATION
1920021 27-05-2019 REG. GST APPLICABILITY ON SEED CERTIFICATION
1920022 27-05-2019 GST EXEMPTION ON THE UPFRONT AMOUNT PAYABLE IN INSTALLMENTS FOR LONG TERM LEASE OF PLOT UNDER NOTIFICATION NO 12/2017
1920023 27-05-2019 REG. CLARIFICATION IN RESPECT OF UTILIZATION OF ITC UNDER UNDER GST
1920029 28/06/2019 REG. CLARIFICATION REGARDING APPLICABILITY OF GST ON ADDITIONAL/PENAL INTT.
1920030 28/06/2019 REG. CLARIFICATION REGARDING DETERMINATION OF PLACE OF SUPPLY IN CERTAIN CASES
1920031 28/06/2019 REG. REFUND APPLICATION IN FORM GST RFD-01A SUBMITTED BY TAXPAYERS WRONGLY MAPPED ON THE COMMON PORTAL
1920032 28/06/2019 REG CLARIFICATION ON VARIOUS DOUBTS RELATED TO TREATMENT OF SECONDARY OR POST SALES DISCOUNT UNDER GST
1920033 02/07/2019 CORRIGENDUM TO CIRCULAR NO. 97/16/2018-GST DATED 5 APRIL 2019 ISSUED VIDE F.NO.CBEC/20/16/4/2018-GST (PT.I)-REG.
1920034 02/07/2019 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.
1920035 02/07/2019 CLARIFICATION REGARDING APPLICABILITY OF GST ON ADDITIONAL/PENAL INTEREST-REG.
1920038 22/07/2019 CORRIGENDUM TO CIRCULAR NO 102/2019 DT 28-06-2019
1920039 22/07/2019 CLARIFICATION IN RESPECT OF GOODS SENT/TAKEN OUT OF INDIA FOR EXHIBITION OR ON CONSIGNMENT BASIS FOR EXPORT PROMOTION
1920040 22/07/2019 CLARIFICATION ON DOUBTS RELATED TO SUPPLY OF INFORMATION TECHNOLOGY ENABLED SERVICES
1920041 22/07/2019 CORRIGENDUM TO CIRCULAR NO 45/19/2018 DT 30-05-19
1920043 30/07/2019 REG. ISSUE RELATED TO GST ON MONTHLY SUBSCRIPTION /CONTRIBUTION CHARGED BY A  RESIDENTIAL WELFARE ASSOCIATION FOR ITS MEMBER
1920047 05/08/2019 CORRIGENDUM TO CIRCULAR NO  1920007 DT 24/04/2019
1920051 15/10/2019  INSTRUCTION REG. GST OFFLINE REFUND
1920052 24/10/2019 REG. DRAFT REVISED GUIDELINES FOR AVAILING CONCESSIONAL GST IN RESPECT OF CARS FOR PHYSICALLY HANDICAPPED PERSON
1920053 24/10/2019 REG. CLARIFICATION ON DOUBLE RELATED TO SUPPLY OF INFORMATION TECHNOLOGY ENABLED SERVICES
1920054 24/10/2019 REG. ELIGIBILITY TO FILE REFUND APPLICATION IN FORM GST RFD-01 FOR A PERIOD AND CATEGORY
1920055 24/10/2019 PROCEDURE TO CLAIM REFUND IN FORM GST RFD-01 SUBSEQUENT TO FAVOURABLE ORDER IN APPEAL OR ANY OTHER FORUM
1920056 24/10/2019 REG. WITHDRAWAL OF CIRCULAR NO 105/24/2019-GST
1920057 24/10/2019 REG. CLARIFICATION ON SCOPE OF SUPPORT SERVICES TO EXPLORATION , MINING OR DRILLING OF PETROLEUM CRUDE OR NATURAL GAS OR BOTH
1920058 24/10/2019 REG. CLARIFICATION ON ISSUE OF GST ON AIRPORT LEVIES
1920059 24/10/2019 REG. LEVY OF GST ON THE SERVICE OF DISPLAY OF NAME OR PLACING OF NAME PLATE OF THE DONORS IN THE PREMISES OF CHARITABLE ORGANIZATION RECEIVING DONATION OR GIFTS
1920060 24/10/2019 REG.  CLARIFICATION ON APPLICABILITY OF GST EXEMPTION TO THE SHIPPING APPROVED MARITIME COURSES CONDUCTED BY MARITIME TRAINING INSTITUTES OF INDIA 
1920061 24/10/2019 CLARIFICATION REGARDING DETERMINATION OF PLACE OF SUPPLY IN CASE OF SOFTWARE/DESIGN SERVICES RELATED TO ELECTRONICS SEMI-CONDUCTOR AND DESIGN MANUFACTURING INDUSTRY
1920062 24/10/2019 CLARIFICATION  REG. TAXABILITY OF SUPPLY OF SECURITES UNDER SECURITIES LENDING SCHEME.1997
1920063 24/10/2019 REG. CLARIFICATION ON THE EFFECTIVE DATE OF EXPLANATION INSERTED IN NOTIFICATION NO 11/2017 CTR
1920064 24/10/2019 REG. GST ON LICENSE FEE CHARGED BY THE STATES FOR GRANT OF LIQUOR LICENSES TO VENDORS
1920065 01/11/2019 INSTRUCTION REGARDING GST NEW RETURN SYSTEM
1920066 11/01/2019 INSTRUCTION REGARDING GST REFUND
1920067 25/11/2019 CLARIFICATION  REGARDING OPTIONAL FILING OF ANNUAL RETURN UNDER NOTI NO 47/219 DT 09-10-2019
1920068 25/11/2019 REGARDING FULLY ELECTRONIC REFUND PROCESS THROUGH FORM GST RFD-01 AND SINGLE DISBURSEMENT.
1920069 25/11/2019 REGARDING RESTRICTION IN AVAILMENT OF INPUT TAX CREDIT IN TERMS OF SUB RULE (4) OF RULE 36 OF CGST RULE 2017
1920079 10/01/2020 REGARDING  ACTION PLAN ENHANCEMENT OF GST DEALER BASE
1920080 10/01/2020 CLARIFICATION ON SCOPE OF THE NOTIFICATION ENTRY IN ITEM, RELATED TO JOB WORK UNDER HEADING 9988
1920081 10/01/2020 RELATED TO SUPPLY OF INFORMATION TECHNOLOGY ENABLED SERVICES UNDER GST
1920082 24/01/2020 REG. STANDARD OPERATING PROCEDURE TO BE FOLLOWED IN CASE OF NON FILLER OF RETURN
1920087 20/02/2020 Regarding Tax Payment Of Renting Of Immovable Property
1920088 22/02/2020 CORRIGENDUM OF CIRCULAR NO 1920087
1920089 22/02/2020 REG. SOP OF ITC BLOCKING/UNBLOCKING
1004 26/03/2020 REG. REVERSE CHARGE MACHANISM ON RENTING OF MOTOR VEHICLES
1005 26/03/2020 CLARIFICATION IN RESPECT OF APPEAL IN REGARD TO NON CONSTITUTION OF APPELLATE TRIBUNAL
1006 26/03/2020 CLARIFICATION IN RESPECT OF  ITC IN CASES OF BUSINESS REORGANIZATION UNDER SECTION 18(3) OF UPSGST ACT READ WITH RULE 41(1)
1007 26/03/2020 CLARIFICATION IN RESPECT OF ISSUES UNDER GST LAW FOR COMPANIES UNDER INSOLVENCY AND BANKRUPTCY CODE 2016