CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
91 161/17/2021-GST View(138.99 किलोबाइट pdf) 20-09-2021

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017


 

92 160/16/2021-GST View(194.76 किलोबाइट pdf) 20-09-2021

Clarification in respect of certain GST related issues


 

93 Corrigendum View(73.24 किलोबाइट pdf) 21-09-2021

Corrigendum to Circular No. 160/16/2021-GST


 

94 159/15/2021-GST View(134.83 किलोबाइट pdf) 20-09-2021

Clarification on doubts related to scope of "Intermediary"


 

95 158/14/2021-GST View(132.64 किलोबाइट 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


 

96 157/13/2021-GST View(362.27 किलोबाइट 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.


 

97 156/12/2021-GST View(84.08 किलोबाइट 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.


 

98 155/11/2021-GST View(307.13 किलोबाइट pdf) 17-06-2021

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


 

99 154/10/2021-GST View(396.81 किलोबाइट pdf) 17-06-2021

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


 

100 153/09/2021-GST View(409.23 किलोबाइट pdf) 17-06-2021

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