| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 141 | 118/37/2019 | Oct 11, 2019 | Clarification on place of supply for software and ... | View Download |
| 118/37/2019 Oct 11, 2019 Clarification on place of supply for software and ...This circular provides clarification on the determination of place of supply for software developmen... | ||||
| 142 | . 117/36/2019 | Oct 11, 2019 | GST exemption for DG Shipping approved maritime tr... | View Download |
| . 117/36/2019 Oct 11, 2019 GST exemption for DG Shipping approved maritime tr...This circular provides clarification on the applicability of GST exemption to maritime courses appro... | ||||
| 143 | 116/35/2019 | Oct 11, 2019 | GST applicability on display of donor names in pre... | View Download |
| 116/35/2019 Oct 11, 2019 GST applicability on display of donor names in pre...This circular provides clarification on whether GST is leviable on donations or gifts received by ch... | ||||
| 144 | 115/34/2019 | Oct 11, 2019 | GST treatment of airport levies such as PSF and UD... | View Download |
| 115/34/2019 Oct 11, 2019 GST treatment of airport levies such as PSF and UD...This circular provides clarification on the applicability of GST on airport levies, namely Passenger... | ||||
| 145 | 114/33/2019 | Oct 11, 2019 | Clarification on classification of services relati... | View Download |
| 114/33/2019 Oct 11, 2019 Clarification on classification of services relati...This circular provides clarification on the scope and classification of services relating to explora... | ||||
| 146 | 113/32/2019 | Oct 11, 2019 | Clarification on utilisation of input tax credit a... | View Download |
| 113/32/2019 Oct 11, 2019 Clarification on utilisation of input tax credit a...This circular provides clarification on the manner of utilisation of input tax credit (ITC) followin... | ||||
| 147 | 112/31/2019 | Oct 3, 2019 | Withdrawal of Circular on treatment of secondary o... | View Download |
| 112/31/2019 Oct 3, 2019 Withdrawal of Circular on treatment of secondary o...This circular provides clarification regarding the withdrawal of Circular No. 105/24/2019-GST dated ... | ||||
| 148 | 111/30/2019 | Oct 3, 2019 | Procedure for claiming GST refund after favourable... | View Download |
| 111/30/2019 Oct 3, 2019 Procedure for claiming GST refund after favourable...This circular provides clarification on the procedure to be followed by a registered person for clai... | ||||
| 149 | 110/29/2019 | Oct 3, 2019 | Eligibility to re-file GST refund claim after inad... | View Download |
| 110/29/2019 Oct 3, 2019 Eligibility to re-file GST refund claim after inad...This circular provides clarification on whether a registered person can file a refund application in... | ||||
| 150 | 63/37/2018-Corrigend... | Sep 6, 2019 | Extension of waiver period for non-recording of UI... | View Download |
| 63/37/2018-Corrigendum Sep 6, 2019 Extension of waiver period for non-recording of UI...This circular provides a corrigendum to Circular No. 63/37/2018-GST by extending the waiver granted ... | ||||
