| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 131 | 127/46/2019 | Dec 4, 2019 | Withdrawal of clarification on GST treatment of In... | Read 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... | Read 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 | 124/43/2019 | Nov 18, 2019 | Clarification on optional filing of GST annual ret... | Read 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... | ||||
| 134 | 125/44/2019 | Nov 18, 2019 | Introduction of fully electronic GST refund proces... | Read 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... | ||||
| 135 | 123/42/2019 | Nov 11, 2019 | Clarification on restriction of Input Tax Credit u... | Read 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... | Read 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 | 113/32/2019 | Oct 11, 2019 | Clarification on utilisation of input tax credit a... | Read 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... | ||||
| 138 | 114/33/2019 | Oct 11, 2019 | Clarification on classification of services relati... | Read 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... | ||||
| 139 | 115/34/2019 | Oct 11, 2019 | GST treatment of airport levies such as PSF and UD... | Read 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... | ||||
| 140 | 116/35/2019 | Oct 11, 2019 | GST applicability on display of donor names in pre... | Read 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... | ||||