| SOP for implementation of provision of suspension of GST registrations |
Circular No. 145/01/2021-GST |
11/02/2021 |
| Waiver from UIN recording on invoices of April 2020 to March 2021 |
Circular No. 144/14/2020-GST |
15/12/2020 |
| Provisions relating to Quarterly Return Monthly Payment Scheme |
Circular No. 143/13/2020-GST |
10/11/2020 |
| CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020 |
Circular No. 142/12/2020- GST |
09/10/2020 |
| CBIC clarifies on manner of calculation of interest & Late Fees |
Circular No.141/11/2020-GST |
24/06/2020 |
| GST on Director’s remuneration – CBIC clarifies |
Circular No: 140/10/2020 - GST |
10/06/2020 |
| GST Refund of accumulated ITC for invoices not reflected in GSTR-2A |
Circular No. 139/09/2020-GST |
10/06/2020 |
| GST implementation issues- CBIC issues 3rd Clarification |
Circular No. 138/08/2020-GST |
06/06/2020 |
| Challenges in implementation of GST provisions – CBIC clarifies |
Circular No. 137/07/2020-GST |
13/04/2020 |
| CBIC Clarifies GST Return due date extension and related issues |
Circular No. 136/06/2020-GST |
03/04/2020 |
| CBIC Clarification on GST refund related issues |
Circular No. 135/05/2020-GST |
31/03/2020 |
| Clarification on issues under GST for companies under IBC, 2016 |
Circular No. 134/04/2020-GST |
23/03/2020 |
| Apportionment of ITC in cases of business reorganization |
Circular No.133/03/2020-GST |
23/03/2020 |
| GST Appeal in regard to non-constitution of Appellate Tribunal |
Circular No. 132/2/2020 - GST |
18/03/2020 |
| Fake GST Bill/ITC: SOP to be followed by exporters |
Circular No.131/1/2020-GST |
23/01/2020 |
| Reverse Charge Mechanism (RCM) on renting of motor vehides – req |
Circular No. 130/49/2019-GST |
31/12/2019 |
| SOP to be followed in case of non-filers of GST returns |
Circular No. 129/48/2019 - GST |
24/12/2019 |
| CBIC issues format of Summons, Arrest memo, Search Authorisation |
Circular No. 128/47/2019-GST |
23/12/2019 |
| CBIC Withdraw Circular No. 107/26/2019-GST dt. 18.07.2019 – ITeS services under GST |
Circular No. 127/46/2019 – GST |
04/12/2019 |
| CBIC clarifies on Rate of GST on Job Work |
Circular No. 126/45/2019-GST |
22/11/2019 |
| Fully electronic refund process via Form GST RFD-01 & single disbursement |
Circular No. 125/44/2019 - GST |
18/11/2019 |
| Optional filing of annual GST return Form GSTR-9 / GSTR-9A- CBIC clarifies |
Circular No. 124/43/2019 - GST |
18/11/2019 |
| CBIC clarifies on 20 Percent Restriction on ITC |
Circular No. 123/42/2019– GST |
11/11/2019 |
| CBIC mandates quoting of DIN in all communications from 08.11.2019 |
Circular No. 122/41/2019-GST |
05/11/2019 |
| GST on license fee charged by States for grant of Liquor licences |
Circular No. 121/40/2019-GST |
11/10/2019 |
