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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-GST02 Oct 2019Circular

112/31/2019-GST : Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

CBIC-GST05 Sept 2019Circular

Corrigendum : Corrigendum to Circular No. 63/37/2018-GST

CBIC-GST28 Jul 2019Circular

Corrigendum : Corrigendum to Circular No. 97/16/2019-GST

CBIC-GST21 Jul 2019Circular

109/28/2019- GST : Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

CBIC-GST17 Jul 2019Circular

107/26/2019-GST : which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

CBIC-GST17 Jul 2019Circular

108/27/2019-GST : 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.

CBIC-GST17 Jul 2019Circular

Corrigendum : Corrigendum to Circular No. 45/19/2018-GST

CBIC-GST14 Jul 2019Circular

Corrigendum : Corrigendum to Circular No. 102/21/2019-GST

CBIC-GST30 Jun 2019Circular

Corrigendum : Corrigendum to Circular No. 97/16/2019-GST

CBIC-GST28 Jun 2019Circular

106/25/2019-GST : 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.

CBIC-GST27 Jun 2019Circular

102/21/2019-GST : Clarification regarding applicability of GST on additional / penal interest-reg

CBIC-GST27 Jun 2019Circular

103/22/2019-GST : Clarification regarding determination of place of supply in certain cases-reg.

CBIC-GST27 Jun 2019Circular

104/23/2019-GST : Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

CBIC-GST27 Jun 2019Circular

105/24/2019-GST : Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

CBIC-GST29 Apr 2019Circular

100/19/2019-GST : GST Applicability on Seed Certification Tags.

CBIC-GST29 Apr 2019Circular

101/20/2019-GST : 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.

CBIC-GST22 Apr 2019Circular

98/17/2019-GST : Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

CBIC-GST22 Apr 2019Circular

99/18/2019-GST : 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.

CBIC-GST04 Apr 2019Circular

97/16/2019-GST : Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

CBIC-GST27 Mar 2019Circular

94/13/2019-GST : Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.