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6 Circulars issued on 1st and 2nd Jan 2019 - Summary Chart

CA Arun Chhajer 
on 04 January 2019

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Following circular has been issued on 1st  and 2nd Jan 2019 in order to provide the clarity on various matters including meaning of owner for E Way Bill Penalty purpose, Chargebility on courses conducted by IIM, Reverse Charge on Confiscated goods, Clarity on Composition to Regular Scheme etc.

Circulars issued on 1st Jan 2019


Circular Number

Dated

Subject

Circular No. 86/05/2019- GST

1st Jan'19

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company- reg

Circular No. 85/04/2019- GST

1st Jan'19

Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg.

Circular No. 84/03/2019-GST

1st Jan'19

Clarification on issue of classification of service of printing of pictures covered under 998386– reg.

Circular No. 83/02/2019- GST

1st Jan'19

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) - reg.

Circular No. 82/01/2019- GST

1st Jan'19

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).


Circulars issued on 2nd Jan 2019


Circular Number

Dated

Subject

Circular No. 87/06/2019-GST

2nd Jan'19

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

Disclaimer: The above discussion is only for education purpose and author will not be held responsible in case of any damages, loss due to reliance on above.

The author can also be reached at arunchhajer@gmail.com


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