CBIC / GST circulars 2019

Every CBIC / GST circular issued during 2019, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

55 circulars published in 2019 · latest 03 Sept 2026

CBIC / GST circulars 2019

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130/2019-GST : RCM on renting of motor vehicles.

129/48/2019 - GST : Standard Operating Procedure to be followed in case of non-filers of returns-reg.

128/47/2019 - GST : 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.

127/46/2019-GST : seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

126/45/2019-GST : 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.

124/43/2019 - GST : Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

125/44/2019 - GST : Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

123/42/2019- GST : Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

122/41/2019- GST : 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- reg.

113/32/2019-GST : Clarification regarding GST rates & classification (goods) Circular-reg.

114/33/2019-GST : Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

115/34/2019-GST : Clarification on issue of GST on Airport levies.

116/35/2019-GST : 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.

117/36/2019-GST : Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

118/37/2019-GST : Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

119/38/2019-GST : Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

120/39/2019- GST : Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

121/40/2019-GST : Clarification related to supply of grant of alcoholic liquor license.

110/29/2019 - GST : Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

111/30/2019 - GST : Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

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CBIC / GST circulars 2019

CBIC / GST circulars 2019 results

Older

130/2019-GST : RCM on renting of motor vehicles.

129/48/2019 - GST : Standard Operating Procedure to be followed in case of non-filers of returns-reg.

128/47/2019 - GST : 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.

127/46/2019-GST : seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

126/45/2019-GST : 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.

124/43/2019 - GST : Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

125/44/2019 - GST : Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

123/42/2019- GST : Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

122/41/2019- GST : 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- reg.

113/32/2019-GST : Clarification regarding GST rates & classification (goods) Circular-reg.

114/33/2019-GST : Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

115/34/2019-GST : Clarification on issue of GST on Airport levies.

116/35/2019-GST : 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.

117/36/2019-GST : Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

118/37/2019-GST : Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

119/38/2019-GST : Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

120/39/2019- GST : Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

121/40/2019-GST : Clarification related to supply of grant of alcoholic liquor license.

110/29/2019 - GST : Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

111/30/2019 - GST : Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

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