| Sl. NO |
Subject |
KARNATAKA |
CENTRAL |
|
Notification / Order No
|
Date of Issue
|
English
|
Order / Circular No.
|
Date of Issue
|
English
|
| 28 |
Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. |
Commissioner of Commercial Taxes Circular No.GST-13/2019-20 |
29/07/2019 |
View |
109/2019 |
22/07/2019 |
View |
| 27 |
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. |
Commissioner of Commercial Taxes Circular No.GST-12/2019-20 |
29/07/2019 |
View |
108/2019 |
18/07/2019 |
View |
| 26 |
which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). |
Commissioner of Commercial Taxes Circular No.GST-11/2019-20 |
29/07/2019 |
View |
107/2019 |
18/07/2019 |
View |
| 25 |
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. |
Commissioner of Commercial Taxes Circular No.GST-14/2019-20 |
29/07/2019 |
View |
106/2019 |
29/06/2019 |
View |
| 24 |
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. |
Commissioner of Commercial Taxes Circular No.GST-10/2019-20 |
28/06/2019 |
View |
105/2019 |
28/06/2019 |
View |
| 23 |
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. |
Commissioner of Commercial Taxes Circular No.GST-09/2019-20 |
28/06/2019 |
View |
104/2019 |
28/06/2019 |
View |
| 22 |
Clarification regarding determination of place of supply in certain cases – reg. |
Commissioner of Commercial Taxes Circular No.GST-08/2019-20 |
28/06/2019 |
View |
103/2019 |
28/06/2019 |
View |
| 21 |
Clarification regarding applicability of GST on additional / penal interest – reg. |
Commissioner of Commercial Taxes Circular No.GST-07/2019-20 |
28/06/2019 |
View |
102/2019 |
28/06/2019 |
View |
| Corrigendum |
15/07/2019 |
View |
| 20 |
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. |
Commissioner of Commercial Taxes Circular No.GST-05/2019-20 |
02/05/2019 |
View |
101/2019 |
30/04/2019 |
View |
| 19 |
GST Applicability on Seed Certification Tags. |
Commissioner of Commercial Taxes Circular No.GST-04/2019-20 |
02/05/2019 |
View |
100/2019 |
30/04/2019 |
View |
| 18 |
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. |
Commissioner of Commercial Taxes Circular No.GST-06/2019-20 |
18/06/2019 |
View |
99/2019 |
23/04/2019 |
View |
| 17 |
Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
Commissioner of Commercial Taxes Circular No.GST-03/2019-20 |
02/05/2019 |
View |
98/2019 |
23/04/2019 |
View |
| 16 |
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
Commissioner of Commercial Taxes Circular No.GST-02/2019-20 |
05/04/2019 |
View |
97/2019 |
05/04/2019 |
View |
| Corrigendum |
29/07/2019View |
01/07/2019 |
View |
29/07/2019
View |
01/07/2019 |
View |
| 15 |
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. |
Commissioner of Commercial Taxes Circular No.GST-36/2018-19 |
27/03/2019 |
View |
96/2019 |
28/03/2019 |
View |
| 14 |
Seeks to clarify verification for grant of new registration. |
Commissioner of Commercial Taxes Circular No.GST-35/2018-19 |
27/03/2019 |
View |
95/2019 |
28/03/2019 |
View |
| 13 |
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding. |
Commissioner of Commercial Taxes Circular No.GST-34/2018-19 |
27/03/2019 |
View |
94/2019 |
28/03/2019 |
View |
| 12 |
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding. |
|
|
|
93/2019 |
08/03/2019 |
View |
| 11 |
Circular clarifying various doubts related to treatment of sales promotion scheme under GST. |
|
|
|
92/2019 |
07/03/2019 |
View |
| 10 |
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. |
|
|
|
91/2019 |
18/02/2019 |
View |
| 09 |
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. |
|
|
|
90/2019 |
18/02/2019 |
View |
| 08 |
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. |
|
|
|
89/2019 |
18/02/2019 |
View |
| 07 |
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). |
Commissioner of Commercial Taxes Circular No.GST-33/2018-19 |
25/03/2019 |
View |
88/2019 |
01/02/2019 |
View |
| 06 |
Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017. |
|
|
|
87/2019 |
02/01/2019 |
View |
| 05 |
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. |
|
|
|
86/2019 |
01/01/2019 |
View |
| 04 |
Clarification on GST rate applicable on supply of food and beverage services by educational institution. |
|
|
|
85/2019 |
01/01/2019 |
View |
| 03 |
Clarification on issue of classification of service of printing of pictures covered under 998386. |
|
|
|
84/2019 |
01/01/2019 |
View |
| 02 |
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
|
|
|
83/2019 |
01/01/2019 |
View |
| 01 |
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). |
|
|
|
82/2019 |
01/01/2019 |
View |