CENTRAL TAX CIRCULAR

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both – Circular No.114 dated 11.10.2019

Representations have been received from trade seeking clarification on the scope of the entry “services of exploration, mining or drilling of petroleum crude or natural gas or both” at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. The matter has been examined. Most of the activities associated […]

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How to file GST Refund application in case where Nil refund application is already submitted inadvertently -Circular No. 110/29/2019 Dated 3 October 2019

Circular No. 110/29/2019 – GST   F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, the 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)

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