Deemed adoption of certain Circulars issued by CBIC.

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....ip;. No. JC (HQ)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai, dated 05.07.2019 Trade Circular (GST) No. 39T of 2019. Subject: Deemed adoption of certain Circulars issued by CBIC. Sir/ Gentlemen/ Madam, The Central Board of Indirect Tax and Customs (CBIC) has issued various Circulars wherein certain provisions of the Goods and Services Tax law, procedures to be followed, methodology to be adopted....

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....of Maharashtra Goods and Services Tax Act, 2017, therefore, save as otherwise specifically provided in the Circulars issued by the Commissioner of State Tax, Maharashtra State, the Circulars issued by CBIC shall be deemed to have been issued by the Commissioner of State Tax, Maharashtra State. The directions or instructions contained in CBIC Circular shall be applicable to the MGSTD unless the Cir....