Circulars

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli

GST on service supplied by restaurants through e-commerce operators

Clarification on refund related issues

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

Clarifications regarding applicable GST rates & exemptions on certain services.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

Clarification in respect of certain GST related issues

Clarification on doubts related to scope of "Intermediary"