Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. Click to download

Manner of filing refund of unutilized ITC on account of export of electricity. Click to download

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. Click to download

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1…

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. Click to…

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated…