| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 130/2019 F. No. 354/189/2019-TRU | 31/12/2019 | RCM on renting of motor vehicles. | 2019-12-31 00:00:00 |
| 2 | 129/2019 F. No. CBEC-20/06/04/2019-GST | 24/12/2019 | Standard Operating Procedure to be followed in case of non-filers of returns – reg. | 2019-12-24 00:00:00 |
| 3 | 128/2019 F. No. GST/INV/ DIN/01/2019-20 | 23/12/2019 | Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. | 2019-12-23 00:00:00 |
| 4 | 127/2019 F. No. CBEC – 20/06/03/2019 – GST | 04/12/2019 | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. | 2019-12-04 00:00:00 |
| 5 | 126/2019 F.No. 354/150/2019-TRU | 22/11/2019 | Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. | 2019-11-22 00:00:00 |
| 6 | 124/2019 CBEC-20/16/04/18-GST | 18/11/2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | 2019-11-18 00:00:00 |
| 7 | 125/2019 CBEC-20/16/04/18-GST | 18/11/2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | 2019-11-18 00:00:00 |
| 8 | 123/2019 F.No. CBEC – 20/06/14/2019 – GST | 11/11/2019 | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. | 2019-11-11 00:00:00 |
| 9 | 122/2019- GST/INV/DIN/01/2019-20 | 05/11/2019 | Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. | 2019-11-05 00:00:00 |
| 10 | 121/2019 F.No. 354/136/2019-TRU | 11/10/2019 | Clarification related to supply of grant of alcoholic liquor license. | 2019-10-11 00:00:00 |
| 11 | 102/2019 F. No. CBEC- 20/16/04/2018 – GST | 28/06/2019 | Clarification regarding applicability of GST on additional / penal interest – reg. | 2019-06-28 00:00:00 |
| 12 | 103/2019 F. No. CBEC- 20/16/04/2018 – GST | 28/06/2019 | Clarification regarding determination of place of supply in certain cases – reg | 2019-06-28 00:00:00 |
| 13 | 104/2019 F. No. CBEC-20/16/04/2018-GST | 28/06/2019 | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. | 2019-06-28 00:00:00 |
| 14 | 105/2019 F. No. CBEC-20/16/04/2018-GST | 28/06/2019 | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. | 2019-06-28 00:00:00 |
| 15 | 100/2019 F. No. 354/27/2019- TRU | 30/04/2019 | GST Applicability on Seed Certification Tags. | 2019-04-30 00:00:00 |
| 16 | 101/2019 F. No. 354/27/2019- TRU | 30/04/2019 | GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. | 2019-04-30 00:00:00 |
| 17 | 98/2019 F. No. CBEC-20/16/04/2018 – GST | 23/04/2019 | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. | 2019-04-23 00:00:00 |
| 18 | 99/2019 F. No. CBEC–20/16/04/2018 – GST | 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. | 2019-04-23 00:00:00 |
| 19 | 97/2019 F. No. 20/16/04/2018 – GST | 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. | 2019-04-05 00:00:00 |
| 20 | 94/2019 F. No. 20/16/04/2018 – GST | 28/03/2019 | Seeks to clarify certain refund related issues under GST. | 2019-03-28 00:00:00 |
| 21 | 95/2019 F. No. 20/16/04/2018 – GST | 28/03/2019 | Seeks to clarify verification for grant of new registration. | 2019-03-28 00:00:00 |
| 22 | 96/2019 F. No. 20/16/04/2018 – GST | 28/03/2019 | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. | 2019-03-28 00:00:00 |
| 23 | 93/2019 F. No. 354/124/2018-TRU | 08/03/2019 | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding | 2019-03-08 00:00:00 |
| 24 | 92/2019 F. No. CBEC-20/16/04/2018 – GST | 07/03/2019 | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | 2019-03-07 00:00:00 |
| 25 | 89/2019 F. No. CBEC-20/16/04/2018 – GST | 18/02/2019 | Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. | 2019-02-18 00:00:00 |
| 26 | 90/2019 F. No. CBEC-20/16/04/2018 – GST | 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. | 2019-02-18 00:00:00 |
| 27 | 91/2019 F. No. CBEC-20/16/04/2018 – GST | 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. | 2019-02-18 00:00:00 |
| 28 | 88/2019 F. No. CBEC-20/16/04/2018 – GST | 01/02/2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). | 2019-02-01 00:00:00 |
| 29 | 87/2019 F. No. 267/80/2018-CX.8 | 02/01/2019 | Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg. | 2019-01-02 00:00:00 |
| 30 | 82/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) | 2019-01-01 00:00:00 |
| 31 | 83/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). | 2019-01-01 00:00:00 |
| 32 | 84/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Clarification on issue of classification of service of printing of pictures covered under 998386. | 2019-01-01 00:00:00 |
| 33 | 85/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Clarification on GST rate applicable on supply of food and beverage services by educational institution. | 2019-01-01 00:00:00 |
| 34 | 86/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. | 2019-01-01 00:00:00 |
