CGST (Circulars)

Index Subject Date View Download
131/1/2020-GST Standard Operating Procedure (SOP) to be followed by exporters -reg.
23-01-2020
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132/2/2020 - GST To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
18-03-2020
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133/03/2020-GST Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
23-03-2020
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134/04/2020-GST Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
20-03-2020
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135/05/2020 - GST Circular on Clarification on refund related issues - Reg
31-03-2020
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136/06/2020-GST Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg
03-04-2020
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137/07/2020-GST Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
13-04-2020
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138/08/2020-GST Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
06-05-2020
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139/09/2020-GST Clarification on Refund Related Issues.
10-06-2020
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140/10/2020 - GST Clarification in respect of levy of GST on Director's Remuneration.
10-06-2020
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141/11/2020-GST Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
24-06-2020
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142/12/2020- GST 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
09-10-2020
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143/13/2020- GST Provisions relating to Quarterly Return Monthly Payment Scheme
10-11-2020
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144/14/2020-GST Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
15-12-2020
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