CGST Circulars

Circular No. 142/12/2020 - GST, Dated 9^th October, 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.

Circular No. 141/11/2020 - GST, Dated 10^th May, 2020

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19.

Circular No. CBEC-20/06/11/2020 - GST, Dated 17^th July, 2020

Removal of pendency of registration application filed during COVID period

Circular No. 140/10/2020 - GST, Dated 10^th May, 2020

Clarification in respect of levy of GST on Director’s Remuneration.

Circular No. 139/9/2020 - GST, Dated 10^th May, 2020

Clarification on Refund Related Issues.

Circular No. 138/8/2020 - GST, Dated 6^th May, 2020

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

Circular No. 137/7/2020 - GST, Dated 13^th April, 2020

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

Circular No. 136/6/2020 - GST, Dated 3^rd April, 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.

Circular No. 135/5/2020 - GST, Dated 31^st March, 2020

Circular on Clarification on refund related issues - Reg.

Circular No. 134/4/2020 - GST, Dated 23^rd March, 2020

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

Circular No. 133/3/2020 - GST, Dated 23^rd March, 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.

Circular No. 132/2/2020 - GST, Dated 18^th March, 2020

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

Circular No. 131/1/2020 - GST, Dated 23^rd January, 2020

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