| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 141 | . 117/36/2019 | Oct 11, 2019 | GST exemption for DG Shipping approved maritime tr... | Read 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... | ||||
| 142 | 118/37/2019 | Oct 11, 2019 | Clarification on place of supply for software and ... | Read 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... | ||||
| 143 | 119/38/2019 | Oct 11, 2019 | GST applicability on lending of securities under S... | Read 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... | ||||
| 144 | 120/39/2019 | Oct 11, 2019 | Clarification on retrospective applicability of ex... | Read 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.... | ||||
| 145 | 121/40/2019 | Oct 11, 2019 | Clarification on GST applicability on grant of alc... | Read 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... | ||||
| 146 | 110/29/2019 | Oct 3, 2019 | Eligibility to re-file GST refund claim after inad... | Read 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... | ||||
| 147 | 111/30/2019 | Oct 3, 2019 | Procedure for claiming GST refund after favourable... | Read 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... | ||||
| 148 | 112/31/2019 | Oct 3, 2019 | Withdrawal of Circular on treatment of secondary o... | Read 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 ... | ||||
| 149 | 63/37/2018-Corrigend... | Sep 6, 2019 | Extension of waiver period for non-recording of UI... | Read 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 ... | ||||
| 150 | 97/16/2019 - Corrige... | Jul 29, 2019 | Extension of time limit for exercising option to p... | Read Download |
| 97/16/2019 - Corrigendum Jul 29, 2019 Extension of time limit for exercising option to p...This circular provides a corrigendum to Circular No. 97/16/2019-GST dated 5 April 2019, as earlier a... | ||||
