| Provisions relating to Quarterly Return Monthly Payment Scheme |
CGST - Circular |
143/13/2020 |
10-11-2020 |
| 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 |
CGST - Circular |
142/12/2020 |
09-10-2020 |
| Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
CGST - Order |
Order No. 01/2020-Central Tax |
25-06-2020 |
| Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 |
CGST - Circular |
141/11/2020 |
24-06-2020 |
| Clarification in respect of levy of GST on Director's Remuneration. |
CGST - Circular |
140/10/2020 |
10-06-2020 |
| Clarification on Refund Related Issues. |
CGST - Circular |
139/09/2020 |
10-06-2020 |
| Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. |
CGST - Circular |
138/08/2020 |
06-05-2020 |
| Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg |
CGST - Circular |
137/07/2020 |
13-04-2020 |
| 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 |
CGST - Circular |
136/06/2020 |
03-04-2020 |
| Circular on Clarification on refund related issues - Reg |
CGST - Circular |
135/05/2020 |
31-03-2020 |
| Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code |
CGST - Circular |
134/04/2020 |
23-03-2020 |
| 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 |
CGST - Circular |
133/03/2020 |
23-03-2020 |
| To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
CGST - Circular |
132/2/2020 |
18-03-2020 |
| Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules |
CGST - Order |
Order-01/2020-GST |
07-02-2020 |
| Standard Operating Procedure (SOP) to be followed by exporters -reg. |
CGST - Circular |
131/1/2020 |
23-01-2020 |
| RCM on renting of motor vehicles. |
CGST - Circular |
130/2019 |
31-12-2019 |
| Standard Operating Procedure to be followed in case of non-filers of returns - reg. |
CGST - Circular |
129/2019 |
24-12-2019 |
| Format : Circular No. 128/2019 |
CGST - Circular |
128/2019 |
23-12-2019 |
| Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. |
CGST - Circular |
128/2019 |
23-12-2019 |
| Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. |
CGST - Circular |
127/2019 |
04-12-2019 |
