| Sr. No. | Circular No | Circular File | Date of issue | Subject | 
|---|---|---|---|---|
| 111 | 144/14/2020-GST |  View(62.34 KB  | 
                                                                                        15-12-2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 
  | 
              
| 112 | 143/13/2020- GST |  View(161.14 KB  | 
                                                                                        10-11-2020 | Provisions relating to Quarterly Return Monthly Payment Scheme 
  | 
              
| 113 | 142/12/2020- GST |  View(190.38 KB  | 
                                                                                        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 
  | 
              
| 114 | 141/11/2020-GST |  View(114.12 KB  | 
                                                                                        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 
  | 
              
| 115 | 140/10/2020 - GST |  View(457.58 KB  | 
                                                                                        10-06-2020 | Clarification in respect of levy of GST on Director's Remuneration. 
  | 
              
| 116 | 139/09/2020-GST |  View(645.07 KB  | 
                                                                                        10-06-2020 | Clarification on Refund Related Issues. 
  | 
              
| 117 | 138/08/2020-GST |  View(125.17 KB  | 
                                                                                        06-05-2020 | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. 
  | 
              
| 118 | 137/07/2020-GST |  View(102.39 KB  | 
                                                                                        13-04-2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg 
  | 
              
| 119 | 136/06/2020-GST |  View(134.01 KB  | 
                                                                                        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 
  | 
              
| 120 | 135/05/2020 - GST |  View(692.77 KB  | 
                                                                                        31-03-2020 | Circular on Clarification on refund related issues - Reg 
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