| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 41 | 167/23/2021 |
View(140.61 KB  )
|
17-12-2021 |
GST on service supplied by restaurants through e-commerce operators-reg.
|
| 42 | 166/22/2021 |
View(117.45 KB )
|
17-11-2021 |
Circular on Clarification on refund related issues
|
| 43 | 165/21/2021 |
View(14.77 KB )
|
17-11-2021 |
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
|
| 44 | 164/20/2021-GST |
View(528.41 KB )
|
06-10-2021 |
Clarifications regarding applicable GST rates & exemptions on certain services.
|
| 45 | 163/19/2021-GST |
View(664.16 KB )
|
06-10-2021 |
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.
|
| 46 | 162/18/2021-GST |
View(236.18 KB )
|
25-09-2021 |
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
|
| 47 | 161/17/2021-GST |
View(138.99 KB )
|
20-09-2021 |
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
|
| 48 | 160/16/2021-GST |
View(194.76 KB )
|
20-09-2021 |
Clarification in respect of certain GST related issues
|
| 49 | Corrigendum |
View(73.24 KB )
|
21-09-2021 |
Corrigendum to Circular No. 160/16/2021-GST
|
| 50 | 159/15/2021-GST |
View(134.83 KB )
|
20-09-2021 |
Clarification on doubts related to scope of "Intermediary"
|