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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
61 148/04/2021-GST View(382.44 KB pdf) 18-05-2021

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.


 

62 147/03//2021-GST View(497.11 KB pdf) 12-03-2021

seeks to clarify certain refund related issues


 

63 146/02/2021-GST View(661.27 KB pdf) 23-02-2021

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.


 

64 145/01/2021-GST View(537.59 KB pdf) 11-02-2021

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.


 

65 144/14/2020-GST View(62.34 KB pdf) 15-12-2020

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021


 

66 143/13/2020- GST View(161.14 KB pdf) 10-11-2020

Provisions relating to Quarterly Return Monthly Payment Scheme


 

67 142/12/2020- GST View(190.38 KB pdf) 09-10-2020

Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020


 

68 141/11/2020-GST View(114.12 KB pdf) 24-06-2020

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19


 

69 140/10/2020 - GST View(457.58 KB pdf) 10-06-2020

Clarification in respect of levy of GST on Director's Remuneration.


 

70 139/09/2020-GST View(645.07 KB pdf) 10-06-2020

Clarification on Refund Related Issues.