| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 161 | 100/19/2019 | Apr 30, 2019 | GST applicability on supply of seed certification ... | Read Download |
| 100/19/2019 Apr 30, 2019 GST applicability on supply of seed certification ...This circular provides clarification on the applicability of GST on seed certification tags issued b... | ||||
| 162 | 101/20/2019 | Apr 30, 2019 | GST exemption on upfront amount payable in instalm... | Read Download |
| 101/20/2019 Apr 30, 2019 GST exemption on upfront amount payable in instalm...This circular provides clarification on the availability of GST exemption on the upfront amount paya... | ||||
| 163 | 98/17/2019 | Apr 23, 2019 | Clarification on utilisation of input tax credit a... | Read Download |
| 98/17/2019 Apr 23, 2019 Clarification on utilisation of input tax credit a...This circular provides clarification on the order of utilisation of input tax credit (ITC) following... | ||||
| 164 | 99/18/2019 | Apr 23, 2019 | One-time opportunity for revocation of cancellatio... | Read Download |
| 99/18/2019 Apr 23, 2019 One-time opportunity for revocation of cancellatio...This circular provides clarification on the procedure for filing applications for revocation of canc... | ||||
| 165 | 97/16/2019 | Apr 5, 2019 | Procedure for exercising option to pay GST at conc... | Read Download |
| 97/16/2019 Apr 5, 2019 Procedure for exercising option to pay GST at conc...This circular provides clarification on the manner of exercising the option to pay GST at a concessi... | ||||
| 166 | 94/13/2019 | Mar 28, 2019 | Clarifications on procedural issues relating to GS... | Read Download |
| 94/13/2019 Mar 28, 2019 Clarifications on procedural issues relating to GS...This circular provides clarifications on multiple refund-related issues under GST to ensure uniform ... | ||||
| 167 | 96/15/2019 | Mar 28, 2019 | Transfer of input tax credit in case of death of a... | Read Download |
| 96/15/2019 Mar 28, 2019 Transfer of input tax credit in case of death of a...This circular provides clarification on the transfer of unutilized input tax credit (ITC) and relate... | ||||
| 168 | 134/04/2020 | Mar 23, 2019 | GST compliance and procedural clarifications for c... | Read Download |
| 134/04/2020 Mar 23, 2019 GST compliance and procedural clarifications for c...This circular provides clarification on various GST-related issues faced by companies undergoing Cor... | ||||
| 169 | 93/12/2019 | Mar 8, 2019 | Clarification on GST nature and levy on trading of... | Read Download |
| 93/12/2019 Mar 8, 2019 Clarification on GST nature and levy on trading of...This circular provides clarification on the nature of supply and applicable GST in respect of tradin... | ||||
| 170 | 92/11/2019 | Mar 7, 2019 | GST treatment of sales promotion schemes including... | Read Download |
| 92/11/2019 Mar 7, 2019 GST treatment of sales promotion schemes including...This circular provides clarification on the GST implications of various sales promotion schemes comm... | ||||
