102/2019 F. No. CBEC- 20/16/04/2018 – GST
Clarification regarding applicability of GST on additional / penal interest – reg. Click to download
Clarification regarding applicability of GST on additional / penal interest – reg. Click to download
Clarification regarding determination of place of supply in certain cases – reg Click to download
Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. Click to download
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. Click to download
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. Click to download
GST Applicability on Seed Certification Tags. Click to download
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. Click to download
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. Click to download
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…
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. Click to download