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 ಪ್ರಧಾನ ಮುಖ್ಯ ಆಯುಕ್ತರ, ಕೇಂದ್ರ ತೆರಿಗೆ, ಬೆಂಗಳೂರು ವಲಯ  
 प्रधान मुख्य आयुक्त, केंद्रीय कर, बेंगलुरु अंचल 

THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX

BENGALURU ZONE KARNATAKA
CBIC
Circulars/Orders
Circular No. English Date of issue File No. Subject
109/2019 View(459 KB) 22-07-2019 F. No. 332/04/2017- TRU Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108/2019 View(250 KB) 18-07-2019 F. No. CBEC-20/06/03/2019-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.
107/2019 View(302 KB) 18-07-2019 F. No. CBEC-20/06/03/2019-GST which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
106/2019 View(412 KB) 29-06-2019 F. No. CBEC-20/16/04/2018-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.
105/2019 View(383 KB) 28-06-2019 F. No. CBEC-20/16/04/2018-GST Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.
104/2019 View(207 KB) 28-06-2019 F. No. CBEC-20/16/04/2018-GST Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103/2019 View(499 KB) 28-06-2019 F. No. CBEC- 20/16/04/2018 – GST Clarification regarding determination of place of supply in certain cases – reg.
102/2019 View(542 KB) 28-06-2019 F. No. CBEC- 20/16/04/2018 – GST Clarification regarding applicability of GST on additional / penal interest – reg.
Corrigendum
101/2019 View(347 KB) 30-04-2019 F. No. 354/27/2019- TRU 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.
100/2019 View(277 KB) 30-04-2019 F. No. 354/27/2019- TRU GST Applicability on Seed Certification Tags.
99/2019 View(361 KB) 23-04-2019 F. No. CBEC–20/16/04/2018 – 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.
98/2019 View(380 KB) 23-04-2019 F. No. CBEC-20/16/04/2018 – GST Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/2019 View(357 KB) 5/4/2019 F. No. 20/16/04/2018 – GST Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
Corrigendum Corrigendum-2
96/2019 View(357 KB) 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
95/2019 View(365 KB) 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify verification for grant of new registration.
94/2019 View(507 KB) 28-03-2019 F. No. 20/16/04/2018 – GST Seeks to clarify certain refund related issues under GST.
93/2019 View(434 KB) 8/3/2019 F. No. 354/124/2018-TRU Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
92/2019 View(434 KB) 7/3/2019 F. No. CBEC-20/16/04/2018 - GST Circular clarifying various doubts related to treatment of sales promotion scheme under GST
91/2019 View(345 KB) 18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
90/2019 View(239 KB) 18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
89/2019 View(342 KB) 18-02-2019 F. No. CBEC-20/16/04/2018 - GST Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
88/2019 View(475 KB) 1/2/2019 F. No. CBEC-20/16/04/2018 - GST Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
87/2019 View(136 KB) 2/1/2019 F. No. 267/80/2018-CX.8 -
86/2019 View(260 KB) 1/1/2019 F. No. 354/ 428/2018- TRU GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
85/2019 View(429 KB) 1/1/2019 F. No. 354/ 428/2018- TRU Clarification on GST rate applicable on supply of food and beverage services by educational institution.
84/2019 View(429 KB) 1/1/2019 F. No. 354/ 428/2018- TRU Clarification on issue of classification of service of printing of pictures covered under 998386.
83/2019 View(150 KB) 1/1/2019 F. No. 354/ 428/2018- TRU Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
82/2019 View(383 KB) 1/1/2019 F. No. 354/ 428/2018- TRU Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

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