• CCI AD FROM 5th April 2021

CBIC amends 5 GST Circular due to amendment in CGST Act w.e.f. 01.02.2019

Circular No. ES/376/ 2018-19                                                                    February 5, 2019 

To: Members of the Council

Sub: CBIC amends 5 GST Circular due to amendment in CGST Act w.e.f. 01.02.2019

Dear Member,

This is to inform you that CBIC has issued Circular No.88/07/2019- Customs dated 1st February, 2019 seeking to make amendments in the earlier issued Circulars under the CGST Act, 2017.

The CGST (Amendment) Act, 2018, SGST Amendment Acts of the respective States, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and the GST (Compensation to States) (Amendment) Act, 2018 (hereafter referred to as the GST Amendment Acts) have been brought in force w.e.f. 01st February, 2019.

Consequent to the GST Amendment Acts, the following circulars issued earlier under the CGST Act, 2017 are hereby amended w.e.f. 01.02.2019.

For more information, members may kindly refer to the Circular No.88/07/2019- Customs dated 1st February, 2019.

Members are requested to kindly make a note of the above.

Thanking you,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR