GST Circulars- Circular No. 89/08/2019-GST, Circular No, 90/09/2019-GST Circular No. 91/10/2019-GST all dated 18.02.2019 & Circular No. 92/11/2019-GST dated 07.03.2019-Communication thereof - GST - Trade Notice No. 04/2019

GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE CHIEF COMMISSIONER, GOODS AND SERVICES TAX CUSTOMS GUWAHATI ZONE CRESCENS BUILDING, M.G ROAD, SHILLONG.793001 C. No. IV(16)01/CCO/TECH-I/GST/SH/2019/284472 Dated. Shillong the 12 th March, 2019 Trade Notice No. 04/2019 Subject: GST Circulars- Circular No. 89/08/2019-GST, Circular No, 90/09/2019-GST Circular No. 91/10/2019-GST all dated 18.02.2019 Circular No. 92/11/2019-GST dated 07.03.2019-Communication thereof-Regarding The Central Board of Indirect Taxes Customs has issued the following Circulars under Central Tax (Copy enclosed for ready reference). The Gist of the Circulars is tabulated hereunder: Sl. No. Circular No. Date Gist of the Circular 01. Circular No. 89/08/2019-GST dated 18.02.2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. 02. Circular No. 90/09/2019-GST dated 18.02.2019 Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply. 03. Circular No. 91/10/2019-GST dated 18.02.2019 Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. 04. Circular No. 92/11/201 9-GST dated 07.03.2019 Clarification on various doubts related to treatment of sales promotion schemes under GST. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details; the respective references may please be referred in the CBIC's website www.cbic.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the taxpayers falling under their respective jurisdiction. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. This issues with the approval of Chief Commissioner. Sd/- (Suven Das Gupta) Joint Commissioner