Circulars

Clarification on export of services under GST

Denial of composition option by tax authorities and effective date thereof

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture

Collection of tax at source by Tea Board of India

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent

Clarification of procedure in respect of return of time expired drugs or medicines

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

Clarification on certain issues related to refund

Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16