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The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.

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CGST Circulars


Circular No. 147/03/2021 - GST, Dated 12th March, 2020


seeks to clarify certain refund related issues.

Circular No. 146/02/2021 - GST, Dated 23rd February, 2020


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.

Circular No. 145/01/2021 - GST, Dated 11th February, 2020


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