| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 168/24/2021-GSTCBIC – 20021/04/2021– GST | 30/12/2021 | 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. | 2021-12-30 00:00:00 |
| 2 | 167/23/2021-GST CBIC-190354/207/2021-TRU Section-CBEC | 17/12/2021 | GST on service supplied by restaurants through e-commerce operators – reg. | 2021-12-17 00:00:00 |
| 3 | 165/21/2021-GST CBEC-20/16/38/2020 -GST | 17/11/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 | 2021-11-17 00:00:00 |
| 4 | 166/22/2021-GST CBIC-20021/4/2021-GST | 17/11/2021 | Circular on Clarification on refund related issues | 2021-11-17 00:00:00 |
| 5 | 163/19/2021-GST190354/206/2021-TRU | 06/10/2021 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. | 2021-10-06 00:00:00 |
| 6 | 164/2020/2021-GSTCBIC-190354/207/2021-TO (TRU-II)-CBEC | 06/10/2021 | Clarifications regarding applicable GST rates & exemptions on certain services. | 2021-10-06 00:00:00 |
| 7 | 162/18/2021-GST CBIC-20001/8/2021-GST | 25/09/2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. | 2021-09-25 00:00:00 |
| 8 | 159/15/2021-GSTCBIC-20001/8/2021-GST | 20/09/2021 | Clarification on doubts related to scope of “Intermediary” | 2021-09-20 00:00:00 |
| 9 | 160/16/2021-GST CBIC-20001/8/2021–GST | 20/09/2021 | Clarification in respect of certain GST related issues || Corrigendum | 2021-09-20 00:00:00 |
| 10 | 161/17/2021-GST CBIC-20001/8/2021–GST | 20/09/2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 | 2021-09-20 00:00:00 |
| 11 | 158/14/2021-GST CBIC-20006/17/2021-GST | 06/09/2021 | 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 | 2021-09-06 00:00:00 |
| 12 | 157/13/2021-GST CBIC-20006/10/2021 | 20/07/2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. | 2021-07-20 00:00:00 |
| 13 | 156/12/2021-GST CBEC-20/16/38/2020 -GST | 21/06/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. | 2021-06-21 00:00:00 |
| 14 | 149/05/2021-GSTCBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | 2021-06-17 00:00:00 |
| 15 | 150/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | 2021-06-17 00:00:00 |
| 16 | 151/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) | 2021-06-17 00:00:00 |
| 17 | 152/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | 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 | 2021-06-17 00:00:00 |
| 18 | 153/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS | 2021-06-17 00:00:00 |
| 19 | 154/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them | 2021-06-17 00:00:00 |
| 20 | 155/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System | 2021-06-17 00:00:00 |
| 21 | 148/04/2021-GST CBEC-20/06/04/2020-GST | 18/05/2021 | Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. | 2021-05-18 00:00:00 |
| 22 | 147/02/2021-GST CBEC-20/23/03/2020-GST | 12/03/2021 | seeks to clarify certain refund related issues | 2021-03-12 00:00:00 |
| 23 | 146/02/2021-GST CBEC-20/16/38/2020-GST | 23/02/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. | 2021-02-23 00:00:00 |
| 24 | 145/01/2021-GST CBEC-20/06/01/2021-GST | 11/02/2021 | Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. | 2021-02-11 00:00:00 |
