| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 131 | 127/46/2019 | Dec 4, 2019 | Withdrawal of clarification on GST treatment of In... | View Download |
| 127/46/2019 Dec 4, 2019 Withdrawal of clarification on GST treatment of In...This circular provides for the ab-initio withdrawal of Circular No. 107/26/2019-GST dated 18 July 20... | ||||
| 132 | 126/45/2019 | Nov 22, 2019 | Clarification on GST rate applicability for job wo... | View Download |
| 126/45/2019 Nov 22, 2019 Clarification on GST rate applicability for job wo...This circular provides clarification on the scope and distinction between entries relating to job wo... | ||||
| 133 | 125/44/2019 | Nov 18, 2019 | Introduction of fully electronic GST refund proces... | View Download |
| 125/44/2019 Nov 18, 2019 Introduction of fully electronic GST refund proces...This circular provides comprehensive guidelines for implementing a fully electronic refund process u... | ||||
| 134 | 124/43/2019 | Nov 18, 2019 | Clarification on optional filing of GST annual ret... | View Download |
| 124/43/2019 Nov 18, 2019 Clarification on optional filing of GST annual ret...This circular provides clarification on the optional filing of annual returns for registered persons... | ||||
| 135 | 123/42/2019 | Nov 11, 2019 | Clarification on restriction of Input Tax Credit u... | View Download |
| 123/42/2019 Nov 11, 2019 Clarification on restriction of Input Tax Credit u...This circular provides clarification on the manner of availing Input Tax Credit (ITC) in terms of su... | ||||
| 136 | 122/41/2019 | Nov 5, 2019 | Mandatory generation and quoting of Document Ident... | View Download |
| 122/41/2019 Nov 5, 2019 Mandatory generation and quoting of Document Ident...This circular provides guidelines for mandatory electronic generation and quoting of a Document Iden... | ||||
| 137 | 121/40/2019 | Oct 11, 2019 | Clarification on GST applicability on grant of alc... | View Download |
| 121/40/2019 Oct 11, 2019 Clarification on GST applicability on grant of alc...This circular provides clarification on the GST treatment of licence fees and application fees charg... | ||||
| 138 | 120/39/2019 | Oct 11, 2019 | Clarification on retrospective applicability of ex... | View Download |
| 120/39/2019 Oct 11, 2019 Clarification on retrospective applicability of ex...This circular provides clarification on the effective date of the explanation inserted at Serial No.... | ||||
| 139 | 119/38/2019 | Oct 11, 2019 | GST applicability on lending of securities under S... | View Download |
| 119/38/2019 Oct 11, 2019 GST applicability on lending of securities under S...This circular provides clarification on the taxability of lending of securities under the Securities... | ||||
| 140 | 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... | ||||
