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Ghanshyam ParmarGoods and Services Tax (GST) Circular No. 88/07/2019-GST

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Goods and Services Tax (GST) Circular No. 88/07/2019-GST



Changes in Circulars issued earlier under the CGST Act, 2017 – Reg

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)

Circular No. 8/8/2017 dated 04.10.2017


The circular is revised in view of the amendment carried out in section 2(6) of the IGST Act, 2017 vide section 2 of the IGST (Amendment) Act, 2018 allowing realization of export proceeds in INR, wherever allowed by the RBI.

Circular No. 38/12/2018 dated 26.03.2018


This circular is revised in view of the amendment carried out in section 143 of the CGST Act, 2017 vide section 29 of the CGST (Amendment) Act, 2018 empowering the Commissioner to extend the period for return of inputs and capital goods from the job worker. Further on account of amendment carried out in section 9(4) of the CGST Act, 2017 vide section 4 of the CGST (Amendment) Act, 2018 done in relation to reverse charge, certain amendments to the Circular are required.

Circular No. 41/15/2018 dated 13.04.2018


This circular is revised in view of the amendment carried out in section 129 of the CGST Act, 2017 vide section 27 of the CGST (Amendment) Act, 2018 allowing 14 days for owner/transporter to pay tax/penalty for seized goods.

Circular No. 58/32/2018 dated 04.09.2018


This circular is revised in order to streamline the modes of recovery.

Circular No. 69/43/2018 dated 26.10.2018


The circular is revised in view of the amendment carried out in section 29 of the CGST Act, 2017 vide section 14 of the CGST (Amendment) Act, 2018 allowing suspension of registration.


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