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

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

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

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

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

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.

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

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

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

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.

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

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

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

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

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

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.

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.

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.

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.

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CBIC / GST circulars 2019

CBIC / GST circulars 2019 results

Older

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

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

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

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

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

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.

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

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

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

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.

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

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

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

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

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

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.

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.

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.

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.

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