Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)

Clarification on classification of service of printing of pictures covered under 998386

Clarification on GST rate applicable on supply of food and beverage services by educational institution

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company

NA

Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019)

Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018

Circular clarifying various doubts related to treatment of sales promotion scheme under GST

Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)

Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019

Seeks to clarify verification for grant of new registration

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued

Corrigendum

Corrigendum

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules

Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019

GST Applicability on Seed Certification Tags

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017

Clarification regarding applicability of GST on additional / penal interest

Corrigendum

Clarification regarding determination of place of supply in certain cases

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange

Which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services)

Which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category

Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019

Clarification regarding GST rates & classification (goods) Circular

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

Clarification on issue of GST on Airport levies

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)

Clarification related to supply of grant of alcoholic liquor license

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

Clarify restrictions in availment of ITC u/r 36(4) of CGST Rules

Clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

Clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons

Standard Operating Procedure to be followed in case of non-filers of returns

RCM on renting of motor vehicles.

Standard Operating Procedure (SOP) to be followed by exporters -reg.