List of GST Circulars (2019) issued by CBIC, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. laws, along with pdf copy download link.

CBIC CGST Circulars 2019 (No./ Date/ Particulars)
CBIC Circular 109/28/2019 GST dt. 22 July 2019: CBIC has clarified that if annual turnover of Residents Welfare Association (RWA) is upto Rs. 20 lacs in a financial year then GST is not payable by the concerned RWA, even if monthly contribution exceeds Rs. 7,500. However, GST liability will arise if RWA charges its members above Rs. 7.500 per month and annual turnover exceeds Rs. 20 Lacs, vide Circular No. 109/28/2019 dated July 22, 2019. Circular 109/28/2019 GST
CBIC Circular 108/27/2019 GST dt. 18 July 2019: CBIC has issued Clarifications on procedure to be followed in respect of goods sent/ taken out of India for exhibition or on consignment basis for export promotion under the GST Law, like treatment of goods sent/ taken out of India which partly crystallise into exports after a gap of certain period from the date they were physically sent / taken out of India. Circular 108/27/2019 GST
CBIC Circular 107/26/2019 GST dt. 18 July 2019: CBIC has issued Clarifications on various Issues relating to supply of Information Technology enabled Services (ITeS) like call center, business process outsourcing (BPO) services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be “export of services” or otherwise. Circular 107/26/2020 GST
CBIC Circular 105/24/2019 GST dt. 28 June 2019: CBIC has issued clarifications on various issues relating to treatment of Secondary or Post Sales Discounts pertaining to Sales Promotion Schemes for working out the value of supply under the GST. Circular 105/24/2019 GST
CBIC Circular 98/17/2019 GST dt 23 April 2019: CBIC clarifies issues relating to Order of Utilization of Input Tax Credit (ITC) under GST, specially in view of accumulation of un-utilized ITC of Central tax/ State tax in the Electronic Cash Ledger due to utilisation of IGST first as prescribed under newly enacted Sections 49A & 49B of the CGST Act, 2017 w.e.f. 1 Feb. 2019. Circular 98/17/2019 GST
CBIC Circular 97/16/2019 GST dt. 5 April, 2019: CBIC has issued clarifications regarding exercise of option to pay tax @3% based on Notification No. 2/2019 Central Tax Rate dt. 7 March 2019, by taxpayers under composition, etc., in respect of first supplies of goods/ services/ both upto an aggregate turnover of Rs. 50 Lacs in any financial year (from 1 April 2019). Circular 97/16/2019 GST
CBIC Circular 92/11/2019 GST dt. 7 March 2019: CBIC has clarified various issues faced by taxpayers regarding Treatment of different type of Sales Promotion Schemes (e.g. Free Samples and Gifts, Buy One get One Free Offers, Discounts including ‘Buy more, save more’ offers, secondary Discounts) under GST, including on taxability, valuation, availability or otherwise of Input Tax Credit in the hands of the supplier, etc. Circular 92/11/2019 GST
CBIC Circular 91/10/2019 GST dt. 18 Feb. 2019: CBIC clarifies that where taxpayers have paid CGST/ SGST on supply of warehoused goods while depositing in custom bonded warehouse during July 2017 to March 2018 (treating such supplies as ‘intra state supply’) due to technical issues on GST portal, instead of paying IGST by treating such supplies as inter-state supplies, would be deemed to have complied with the GST laws, as one time exception. Circular 91/10/2019 GST
CBIC Circular 90/09/2019 GST dt. 18 Feb. 2019: CBIC has reiterated/ clarified that registered persons (especially in the banking, insurance, telecom, etc. sectors) are required to indicate the place of supply along with the name of the State in the Tax Invoice in the case of an inter state supply of goods or services to comply with CGST Rule 46(n) and to avoid penal action under sections 122 or 125 of the CGST Act, 2017. Circular 90/09/2019 GST
CBIC Circular 89/08/2019 GST dt. 18 Feb. 2019: CBIC has reiterated/ clarified that registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR–1 to comply with GST laws and to avoid penal action under section 125 of the CGST Act. Circular 89/08/2019 GST
CBIC IGST Circulars 2019 (No./ Date/ Particulars)
CBIC UTGST Circulars 2019 (No./ Date/ Particulars)
CBIC Compensation Cess Circulars 2019 (No./ Date/ Particulars)
CBIC Updates (GST)
For downloading various GST Circulars/ Notifications/ Orders issued by the Central Board of Indirect Taxes & Customs (CBIC) under various GST  Acts/ Rules, in different years, please refer the following links:
CBIC Circulars (CGST/ IGST/ UTGST): 2020201920182017
CBIC Central Tax (CGST) Notifications: 2020201920182017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020201920182017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020201920182017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020201920182017
CBIC Compensation Cess Rate Notifications: 2020201920182017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy of the relevant GST Circulars/ Notifications/ Orders, please visit the CBIC website.