CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
101 152/08/2021-GST View(416.7 किलोबाइट 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


 

102 151/07/2021-GST View(460.66 किलोबाइट pdf) 17-06-2021

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


 

103 150/06/2021-GST View(415.52 किलोबाइट pdf) 17-06-2021

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


 

104 149/05/2021-GST View(422.03 किलोबाइट pdf) 17-06-2021

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


 

105 148/04/2021-GST View(382.44 किलोबाइट 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.


 

106 147/03//2021-GST View(497.11 किलोबाइट pdf) 12-03-2021

seeks to clarify certain refund related issues


 

107 146/02/2021-GST View(661.27 किलोबाइट 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.


 

108 145/01/2021-GST View(537.59 किलोबाइट 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.


 

109 144/14/2020-GST View(62.34 किलोबाइट pdf) 15-12-2020

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


 

110 143/13/2020- GST View(161.14 किलोबाइट pdf) 10-11-2020

Provisions relating to Quarterly Return Monthly Payment Scheme