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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 24 Jul 2026

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CBIC-GST30 Dec 2019Circular

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

CBIC-GST23 Dec 2019Circular

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

CBIC-GST22 Dec 2019Circular

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.

CBIC-GST03 Dec 2019Circular

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

CBIC-GST21 Nov 2019Circular

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.

CBIC-GST17 Nov 2019Circular

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

CBIC-GST17 Nov 2019Circular

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

CBIC-GST10 Nov 2019Circular

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.

CBIC-GST04 Nov 2019Circular

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.

CBIC-GST10 Oct 2019Circular

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

CBIC-GST10 Oct 2019Circular

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

CBIC-GST10 Oct 2019Circular

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

CBIC-GST10 Oct 2019Circular

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.

CBIC-GST10 Oct 2019Circular

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

CBIC-GST10 Oct 2019Circular

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.

CBIC-GST10 Oct 2019Circular

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

CBIC-GST10 Oct 2019Circular

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).

CBIC-GST10 Oct 2019Circular

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

CBIC-GST02 Oct 2019Circular

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

CBIC-GST02 Oct 2019Circular

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.