Circulars
154 10 2021-GST - GST on service supplied by State Govt. to their undertakings or PSUs by way of g
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
Circulars
155 11 2021-GST - Clarification regarding GST rate on laterals parts of Sprinklers or Drip Irrigat
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
Circulars
156 12 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
157 13 2021-GST - Clarification regarding extension of limitation under GST Law in terms of Hon'bl
Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.
Circulars
158 14 2021-GST - Clarification regarding extension of time limit to apply for revocation of cance
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
Circulars
159 15 2021-GST - Clarification on doubts related to scope of Intermediary
Clarification on doubts related to scope of "Intermediary"
Circulars
160 16 2021-GST - Clarification in respect of certain GST related issues
Clarification in respect of certain GST related issues
Circulars
Corrigendum - Corrigendum to Circular No. 160 16 2021-GST
Corrigendum to Circular No. 160/16/2021-GST
Circulars
161 17 2021-GST - Clarification relating to export of services-condition (v) of section 2(6) of th
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
Circulars
162 18 2021-GST - Clarification in respect of refund of tax specified in section 77(1) of the CGST
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
Circulars
163 19 2021-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 45th meeting held on 17th September, 2021 at Lucknow-reg.
Circulars
164 20 2021-GST - Clarifications regarding applicable GST rates & exemptions on certain services
Clarifications regarding applicable GST rates & exemptions on certain services.
Circulars
165 21 2021 - 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
Circulars
166 22 2021 - Circular on Clarification on refund related issues
Circular on Clarification on refund related issues
Circulars
167 23 2021 - GST on service supplied by restaurants through e-commerce operators-reg
GST on service supplied by restaurants through e-commerce operators-reg.
Circulars
168 24 2021 - Mechanism for filing of refund claim by the taxpayers registered in erstwhile Un
Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
Circulars
131 1 2020-GST - Standard Operating Procedure (SOP) to be followed by exporters -reg
Standard Operating Procedure (SOP) to be followed by exporters -reg.
Circulars
132 2 2020 - GST - To issue clarification in respect of appeal in regard to non-constitution of App
To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
Circulars
133 03 2020-GST - Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in
Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
Circulars
134 04 2020-GST - Seeks to clarify issues in respect of issues under GST law for companies under I
Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
Circulars
135 05 2020 - GST - Circular on Clarification on refund related issues - Reg
Circular on Clarification on refund related issues - Reg
Circulars
136 06 2020-GST - Clarification in respect of various measures announced by the Government for pro
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg
Circulars
137 07 2020-GST - Circular clarifying issues in respect of challenges faced by registered persons
Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
Circulars
138 08 2020-GST - Seeks to clarify 'issues in respect of challenges faced by the registered person
Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.