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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
71 138/08/2020-GST View(125.17 KB pdf) 06-05-2020

Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.


 

72 137/07/2020-GST View(102.39 KB pdf) 13-04-2020

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg


 

73 136/06/2020-GST View(134.01 KB pdf) 03-04-2020

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


 

74 135/05/2020 - GST View(692.77 KB pdf) 31-03-2020

Circular on Clarification on refund related issues - Reg


 

75 134/04/2020-GST View(366.86 KB pdf) 23-03-2020

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016


 

76 133 03/2020-GST View(239.37 KB pdf) 23-03-2020

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


 

77 132/2/2020 - GST View(172.71 KB pdf) 18-03-2020

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.


 

78 131/1/2020-GST View(224.48 KB pdf) 23-01-2020

Standard Operating Procedure (SOP) to be followed by exporters -reg.


 

79 130/2019-GST View(722.24 KB pdf) 31-12-2019

RCM on renting of motor vehicles.


 

80 129/48/2019 - GST View(299.9 KB pdf) 24-12-2019

Standard Operating Procedure to be followed in case of non-filers of returns-reg.