| 101 |
Refund of taxes paid on inward supply of indigenous good s by retail outlets established at departure area of the internationa l airport beyond immigration counters when su pplied to outgoing international tourist against foreign exchange |
29-06-2019 |
|
| 102 |
Clarification on various doubts related to trea tment of secondary or post-sa les discounts under GST |
28-06-2019 |
|
| 103 |
Processing of refund a pplications in FORM GST RFD-Ol A submitted by taxpayers wrongly mapped on the common portal |
28-06-2019 |
|
| 104 |
Clarification regarding determination of place of supply in certain cases |
28-06-2019 |
|
| 105 |
Clarification rega rding applicability of GST on additional f pena l interest |
28-06-2019 |
|
| 106 |
GST exem ption on the upfront amount paya- ble in installments for long term lease of plots, under Notificat ion No. 12/2017, Central Tax (Rate) , S.No. 41, dated 28.06.2017. |
30-04-2019 |
|
| 107 |
Applicability on Seed Certification Tags. |
30-04-2019 |
|
| 108 |
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-CT dated 23.04.2019 |
23-04-2019 |
|
| 109 |
Clarification in respect of utili zati on of input tax credit und er GST |
23-04-2019 |
|
| 110 |
Circula r clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued . |
05-04-2019 |
|
| 111 |
Seeks to clari fy issues in respect of transfer of input tax credit in case of death of sole proprietor. |
28-03-2019 |
|
| 112 |
Seeks to clarify verification for grant of new registration. |
28-03-2019 |
|
| 113 |
Seeks to clarify certain refund related issues under GST. |
28-03-2019 |
|
| 114 |
Seeks to clarify na ture of supply of Priority Sector Lending Certificates (PSLC) |
08-03-2019 |
|
| 115 |
Circular clarifying va riou s doubts related to treatm ent of sales pr omoti on scheme under GST |
18-03-2019 |
|
| 116 |
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. |
18-02-2019 |
|
| 117 |
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. |
18-02-2019 |
|
| 118 |
Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered pers ons in Table 3.2 of FORM GSTR-38 and Table 7B of FORM GSTR-1 . |
18-02-2019 |
|
| 119 |
Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which sh all come into force w.e.f. 01.02.2019). |
01-02-2019 |
|
| 120 |
Clarification regarding section 140(1) of the CGST Act, 2017 |
02-01-2019 |
|
Department of Trade and Taxes 
