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Important Circulars

Home/ Important Circulars
SI No. Title/Description Date Download/View
121 GST on Services of Business Facilita tor (BF) or a Business Correspondent (BC) to Banking Company. 01-01-2019
122 Clarifica tion on GST rate applicable on supply of food and beverage services by educational institutio n . 01-01-2019
123 Clarification on issue of classification of service of printing of pictures covered under 998386. 01-01-2019
124 Applicability of GST on Asia n Development Ban k (ADB) and I nternationa l Fi nance Corporation (I FC). 01-01-2019
125 Applicability of GST on various programmes conducted by the Indian Insti tutes of Managements (IIMs). 01-01-2019
126 Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. 31-12-2018
127 Clarification regarding GST rates & classifica tion (goods) 31-12-2018
128 Clarification on refund related issues 31-12-2018
129 Clarificatio n on export of services un der GST 31-12-2018
130 Denial of composition option by tax authorities and effective date thereof 31-12-2018
131 Clarification on certain issues (sale by gov- ernment departments to unregistered person; leviability of penalty under section 31-12-2018
132 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture 27-12-2018
133 Circular clarifying collection of tax at source by Tea Board of India. 05-11-2018
134 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. 05-11-2018
135 Circular to clarify the procedure in respect of return of time expired drugs or medicines 26-10-2018
136 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor 26-10-2018
137 Clarification on certain issues related to refund 26-10-2018
138 Circular on Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 26-10-2018
139 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 05-10-2018
140 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 28-09-2018
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