GST Circulars dated 31 December 2018

*GST Circulars-*

CBIC has recently issued circulars dated 31.12.2018.

1. Clarification on refund related issues – Reg (Circular No. 79/53/2018-GST)
http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-79.pdf;jsessionid=ED2780AE15A9C963F09056681032208A

2. Clarification on export of services under GST – Reg (Circular No. 78/52/2018-GST)
http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-78.pdf;jsessionid=469AF4A4B600BB0A41835F9A87ABEDAB

3. Denial of composition option by tax authorities and effective date thereof – Reg (Circular No. 77/51/2018-GST)
http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-77.pdf;jsessionid=BE09C7A2CBD5329F4D02B0C09885BF35

4. Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. (Circular No. 76/50/2018-GST)
http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-76.pdf;jsessionid=54D404F783307558242AA7D0DFDC5000

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