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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
51 158/14/2021-GST View(132.64 KB pdf) 06-09-2021

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


 

52 157/13/2021-GST View(362.27 KB pdf) 20-07-2021

Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.


 

53 156/12/2021-GST View(84.08 KB pdf) 21-06-2021

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 - Reg.


 

54 155/11/2021-GST View(307.13 KB pdf) 17-06-2021

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System


 

55 154/10/2021-GST View(396.81 KB pdf) 17-06-2021

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them


 

56 153/09/2021-GST View(409.23 KB pdf) 17-06-2021

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS


 

57 152/08/2021-GST View(416.7 KB pdf) 17-06-2021

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


 

58 151/07/2021-GST View(460.66 KB pdf) 17-06-2021

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)


 

59 150/06/2021-GST View(415.52 KB pdf) 17-06-2021

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).


 

60 149/05/2021-GST View(422.03 KB pdf) 17-06-2021

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.