KGST and CGST Notifications/Circulars

Select year
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