Circulars

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

Extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

Applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-Central Tax

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

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

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools