Latest
LATEST CIRCULARS/ORDERS/NOTIFICATIONS
Sl No.
Latest Circulars/Orders/Notifications No. and Date
Subjects
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1.
Circular No.77/2019-GST (CT/GST-15/Pt-I/2017/189) Dated 21/10/2019
Cancellation/Deregistration of GSTIN as per provisions of Assam GST Act.
2.
Circular No.64/2019-GST (CT/GST-15/Pt-I/2017/110) Dated 14/10/2019
Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyound immigration counters when supplied to outgoing international tourist against foreign exchange.
3.
Circular No.65/2019-GST (CT/GST-15/Pt-I/2017/124) Dated 14/10/2019
Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed.
4.
Circular No.66/2019-GST (CT/GST-15/Pt-I/2017/127) Dated 14/10/2019
Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
5.
Circular No.67/2019-GST (CT/GST-15/Pt-I/2017/130) Dated 14/10/2019
Withdrawal of Circular No.60/2019-GST(No. CT/GST-15/Pt-I/2017/40 dated 01.07.2019).
6.
Circular No.68/2019-GST (CT/GST-15/Pt-I/2017/139) Dated 14/10/2019
Clarification regarding GST rates & classification (goods).
7.
Circular No.69/2019-GST (CT/GST-15/Pt-I/2017/169) Dated 14/10/2019
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
8.
Circular No.70/2019-GST (CT/GST-15/Pt-I/2017/172) Dated 14/10/2019
Clarification on issue of GST on Airport levies.
9.
Circular No.71/2019-GST (CT/GST-15/Pt-I/2017/176) Dated 14/10/2019
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 individual donors.
10.
Circular No.72/2019-GST (CT/GST-15/Pt-I/2017/178) Dated 14/10/2019
Clarification on applicability of GSTexemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
11.
Circular No.73/2019-GST (CT/GST-15/Pt-I/2017/180) Dated 14/10/2019
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
12.
Circular No.74/2019-GST (CT/GST-15/Pt-I/2017/182) Dated 14/10/2019
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
13.
Circular No.75/2019-GST (CT/GST-15/Pt-I/2017/185) Dated 14/10/2019
Clarification on the effective date of explanation inserted in rate notification No.11 (FTX.56/2017/24 dated 29.06.2017), dated 29.06.2017, Sl. No. 3(vi).
14.
Circular No.76/2019-GST (CT/GST-15/Pt-I/2017/187) Dated 14/10/2019
GST on license fee charged by the States for grant of Liquor licences to vendors.
15.
Notification No.25/2019-GST (CT/GST-14/2017/212) Dated 28/06/2019
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019
16.
Notification No.26/2019-GST (CT/GST-14/2017/213) Dated 28/06/2019
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
17.
Order No. 3/2019 (FTX.56/2017/Pt-II/195) Dated 03/06/2019
To remove difficulty in implementation of Notification No. 2/2019- State Tax (Rate).
18.
Order No. 4/2019 (FTX.56/2017/Pt-II/276) Dated 03/06/2019
To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Assam GST Act, 2017.
19.
Order No. 5/2019 (FTX.56/2017/416) Dated 13/06/2019
Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
20.
Corrigendum To Circular No.57/2019-GST (CT/GST-15/Pt-1/2017/69) Dated 26/07/2019
Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019).
21.
Circular No.61/2019-GST (CT/GST-15/2017/71) Dated 26/07/2019
Clarification on doubts related to supply of Information Technology enabled Services (ITeS Services).
22.
Circular No.62/2019-GST (CT/GST-15/2017/75) Dated 26/07/2019
Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.
23.
Circular No.63/2019-GST (CT/GST-15/2017/81) Dated 26/07/2019
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
24.
Corrigendum To Circular No.51/2019-GST (CT/GST-15/Pt-1/2017/46) Dated 01/07/2019
Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No.CT/GST-15/2017/346 dated 05/04/2019.
25.
Circular No. 57/2019-GST (CT/GST-15/Pt-1/2017/26) Dated 01/07/2019
Clarification regarding applicability of GST on additional/penal interest.
26.
Circular No. 58/2019-GST (CT/GST-15/Pt-1/2017/30) Dated 01/07/2019
Clarification regarding determination of place of supply in certain cases.
27.
Circular No. 59/2019-GST (CT/GST-15/Pt-1/2017/36) Dated 01/07/2019
Processing of refund applications in FORM GST RFD-01A submitted by taxpayer wrongly mapped on the common portal.
28.
Circular No.60/2019-GST (CT/GST-15/Pt-1/2017/40) Dated 01/07/2019
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
29.
Circular No.56/2019-GST (CT/GST-15/2017/372) Dated 10/05/2019
Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified item (ie) or (if), against serial number 3 in the table in the rate notification no. 03/2019, as the case may be, 20th of May,2019.
30.
Circular No.54/2019-GST (CT/GST-15/2017/363) Dated 06/05/2019
GST on Seed Certification Tags.
31.
Circular No.55/2019-GST (CT/GST-15/2017/367) Dated 06/05/2019
GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12 - State Tax (Rate) Sl. No.41 dated 29.06.2017 (No.FTX.56/2017/25 dated 29.06.2017).