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



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


21191 Views 16 Likes Comment   Share GST   Report


About the Author

GST Faculty @ Ministry of MSME Govt of India

I am a Chartered Accountant and Company Secretary. I have worked 9 years with various corporate including TCS, ICICIBank,Parekh Group,DK India andSoma Isolux, etc and now started CA practiceat Delhi since 2017. I am a GST Faculty / Trainer withMinistry of MSME PPDC, Govt of India and also SGST Officer trainer with v ... Read more


Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article


Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 11 July 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
Featured 16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT, CA SemiQualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details