| Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. |
CGST - Circular |
162/18/2021 |
25-09-2021 |
| Corrigendum to Circular No. 160/16/2021 dated 20-09-2021 |
CGST - Circular |
160/16/2021 |
24-09-2021 |
| Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
CGST - Circular |
161/17/2021 |
20-09-2021 |
| Clarification in respect of certain GST related issues |
CGST - Circular |
160/16/2021 |
20-09-2021 |
| Clarification on doubts related to scope of “Intermediary” |
CGST - Circular |
159/15/2021 |
20-09-2021 |
| 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 |
CGST - Circular |
158/14/2021 |
06-09-2021 |
| Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. |
CGST - Circular |
157/13/2021-GST |
20-07-2021 |
| 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 |
CGST - Circular |
156/12/2021-GST |
21-06-2021 |
| Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
CGST - Circular |
155/05/2021 |
17-06-2021 |
| GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them |
CGST - Circular |
154/05/2021 |
17-06-2021 |
| GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS |
CGST - Circular |
153/05/2021 |
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 |
CGST - Circular |
152/05/2021 |
17-06-2021 |
| Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) |
CGST - Circular |
151/05/2021 |
17-06-2021 |
| Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
CGST - Circular |
150/05/2021 |
17-06-2021 |
| Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
CGST - Circular |
149/05/2021 |
17-06-2021 |
| 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. |
CGST - Circular |
148/04/2021 |
18-05-2021 |
| Seeks to clarify certain refund related issues |
CGST - Circular |
147/02/2021 |
12-03-2021 |
| 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 |
CGST - Circular |
146/02/2021 |
23-02-2021 |
| Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. |
CGST - Circular |
145/01/2021 |
11-02-2021 |
| Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. |
CGST - Circular |
F. No. CBEC- 349/48/2017-GST (Part I) |
15-12-2020 |
