Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017

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).

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.

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

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.

Clarification on various doubts related to treatment of sales promotion schemes under GST

Nature of Supply of Priority Sector Lending Certificates (PSLC) – regarding

Seeks to clarify certain refund related issues under GST.

Seeks to clarify verification for grant of new registration.

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor

Clarification in respect of transfer of input tax credit in case of death of sole proprietor – Reg.

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