Circulars
174 06 2022-GST - Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-0
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
Circulars
175 07 2022-GST - Manner of filing refund of unutilized ITC on account of export of electricity
Manner of filing refund of unutilized ITC on account of export of electricity.
Circulars
176 08 2022-GST - Withdrawal of Circular No. 106 25 2019-GST dated 29.06.2019
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
Circulars
177 09 2022-GST - Clarifications regarding applicable GST rates & exemptions on certain services
Clarifications regarding applicable GST rates & exemptions on certain services
Circulars
178 10 2022-GST - GST applicability on liquidated damages, compensation and penalty arising out of
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Circulars
179 11 2022-GST - Clarification regarding GST rates & classification (goods) based on the recommen
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th - 29th June, 2022 at Chandigarh
Circulars
180 12 2022-GST - Guidelines for filing revising TRAN-1 TRAN-2 in terms of order dated 22.07.2022
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
Circulars
181 13 2022-GST - Clarification on refund related issues
Clarification on refund related issues
Circulars
182 14 2022-GST - Guidelines for verifying the Transitional Credit in light of the order of the Ho
Guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
Circulars
183 15 2022-GST - Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
Circulars
184 16 2022-GST - Clarification on the entitlement of input tax credit where the place of supply i
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
Circulars
185 17 2022-GST - Clarification with regard to applicability of provisions of section 75(2) of Cen
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
Circulars
186 18 2022-GST - Clarification on various issue pertaining to GST
Clarification on various issue pertaining to GST
Circulars
187 19 2022-GST - Clarification regarding the treatment of statutory dues under GST law in respect
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
Circulars
188 20 2022-GST - Prescribing manner of filing an application for refund by unregistered persons
Prescribing manner of filing an application for refund by unregistered persons
Circulars
145 01 2021-GST - Standard Operating Procedure (SOP) for implementation of the provision of suspen
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
Circulars
146 02 2021-GST - Clarification in respect of applicability of Dynamic Quick Response (QR) Code on
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
Circulars
147 03 2021-GST - seeks to clarify certain refund related issues
seeks to clarify certain refund related issues
Circulars
148 04 2021-GST - Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the
Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
Circulars
149 05 2021-GST - Clarification regarding applicability of GST on supply of food in Anganwadis and
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
Circulars
150 06 2021-GST - Clarification regarding applicability of GST on the activity of construction of
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
Circulars
151 07 2021-GST - Clarification regarding GST on supply of various services by Central and State B
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
Circulars
152 08 2021-GST - Clarification regarding rate of tax applicable on construction services provided
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
Circulars
153 09 2021-GST - GST on milling of wheat into flour or paddy into rice for distribution by State
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS