Circulars

150/06/2021 - Central Tax

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

June 17, 2021

149/05/2021 - Central Tax

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

June 17, 2021

148/04/2021 - Central Tax

SOP for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 and Rule 23

May 18, 2021

147/03/2021 - Central Tax

Clarifies certain refund related issues

March 12, 2021

146/02/2021 - Central Tax

Clarification in respect of applicability of Dynamic QR Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020

February 23, 2021

145/01/2021 - Central Tax

SOP for implementation of the provision of suspension of registrations under sub-rule (2A) of Rule 21A of CGST Rules, 2017

February 11, 2021

144/14/2020 - Central Tax

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

December 15, 2020

143/13/2020 - Central Tax

Quarterly Return Monthly Payment Scheme

November 10, 2020

142/12/2020 - Central Tax

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

October 9, 2020

140/10/2020 - Central Tax

Clarification in respect of levy of GST on Director’s Remuneration

June 10, 2020

Page 11 of 26