Orders / Circulars / OM issued

Last Updated on September 29, 2020
  • Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal-reg
  • Clarification in respect of apportionment of input tax credit(ITC) in cases of business reorganization under section 18(3) of Goa GST Act read with rule 41(1) of Goa GST Rules-reg
  • Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code,2016-reg
  • Clarification on refund related issues- reg
  • Reverse Charge Mechanism (RCM) on renting of motor vehicles
  • Standard Operating Procedure to be followed in case of non-filers of returns
  • Office memorandum
  • Trade Circular for issue of Statutory Declaration Forms
  • Circular dated 25/09/2018 issued by Finance Department regarding TDS under GST effective from 01/10/2018
  • Clarification on Refund related issues
  • Verification of applications for grant of new registration
  • Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
  • Corrigendumto circular no. 38/2018-19-GST
  • Clarification regarding exercise of options to pay tax under notification No.38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 08/03/2019 dated 08/03/2019-Reg
  • Clarification with respect of utilization of input taxcredit under GST-Reg
  • GST on Seed Clarification Tags-reg.
  • GST exemption on the upfront amount payable in for long term lease of plots,under Notification 38/1/2017-Fin(R&C)(12/2017-Rate)dated 30/06/2017,at S.No.41-reg
  • Clarification regarding applicability of GST on additional / penal interest
  • Clarification regarding determination of place of supply in certain cases
  • Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal
  • Clarification on various doubts related to treatment of secondary or post-sales discounts under GST
  • Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange
  • Corrigendum to Circular No.04/2019-20-GST dated 8th April, 2019 issued vide F.no.CCT/26-4/2017-2018/C 107