96/2019 F. No. 20/16/04/2018 – GST
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. Click to download
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. Click to download
Seeks to clarify certain refund related issues under GST. Click to download
Seeks to clarify verification for grant of new registration. Click to download
Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 Click to download
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding Click to download
Circular clarifying various doubts related to treatment of sales promotion scheme under GST Click to download
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. Click to download
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. Click to download
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. Click…
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). Click to download