GST related CCT Circulars

Select year
Sl. No. File No. Subject Circular No. Date of Issue English
14 KSA/GST.CR-05/2019-20 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 - reg GST-14/2019-20 29/07/2019 View
13 KSA/GST.CR-05/2019-20 Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members – reg GST-13/2019-20 29/07/2019 View
12 KSA/GST.CR-05/2019-20 Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – reg GST-12/2019-20 29/07/2019 View
11 KSA/GST.CR-05/2019-20 Clarification on doubts related to supply of Information Technology enabled Services (ITeS services) – reg GST-11/2019-20 29/07/2019 View
10 KSA/GST.CR-05/2019-20 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. GST-10/2019-20 28/06/2019 View
09 KSA/GST.CR-05/2019-20 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. GST-09/2019-20 28/06/2019 View
08 KSA/GST.CR-05/2019-20 Clarification regarding determination of place of supply in certain cases – reg. GST-08/2019-20 28/06/2019 View
07 KSA/GST.CR-05/2019-20 Clarification regarding applicability of GST on additional / penal interest – reg. GST-07/2019-20 28/06/2019 View
06 KSA/GST.CR-05/2019-20 Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order(Rod) number 05/2019 No. FD 47 CSL 2017 dated 23.04.2019 - Reg. GST-06/2019-20 18/06/2019 View
05 KSA/GST.CR-05/2019-20 GST exemption on the upfront amount payable in for long term lease of plots,under Notification (12/2017) No. FD 48 CSL 2017, dated 29.06.2017 -reg. GST-05/2019-20 02/05/2019 View
04 KSA/GST.CR-05/2019-20 GST on Seed Certification Tags-reg. GST-04/2019-20 02/05/2019 View
03 KSA/GST.CR-05/2019-20 Clarification in respect of utilization of input tax credit under GST - Reg. GST-03/2019-20 02/05/2019 View
02 KGST.CR 05/2019-20 Clarification regarding exercise of option to pay tax under Notification (02/2019) FD 48 CSL 2019 dated 07/03/2019-reg GST-02/2019-20 05/04/2019 View
Corrigendum 29/07/2019 View
01 KGST/eAudit/PA/CR-1/2019-20 KGST Act 2017 - Verification of GST registration details of newly registered person, procedures to be followed - reg GST-01/2019-20 01/04/2019 View