Subject | Type | Notification No. | Date of Issue |
Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | CGST - Circular | 125/2019 | 18-11-2019 |
Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October | CGST - Circular | 124/2019 | 18-11-2019 |