| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 91 | 169/01/2022 | Mar 12, 2022 | Amendment clarifying proper officers for adjudicat... | Read Download |
| 169/01/2022 Mar 12, 2022 Amendment clarifying proper officers for adjudicat...This circular provides clarification on the determination of the proper officer for adjudication of ... | ||||
| 92 | 168/24/2021 | Dec 30, 2021 | Procedure for filing refund claims for period prio... | Read Download |
| 168/24/2021 Dec 30, 2021 Procedure for filing refund claims for period prio...This circular provides a mechanism to enable taxpayers registered in the erstwhile Union Territory o... | ||||
| 93 | 167/23/2021 | Dec 17, 2021 | GST liability and compliance for restaurant servic... | Read Download |
| 167/23/2021 Dec 17, 2021 GST liability and compliance for restaurant servic...This circular provides clarity on GST applicability and compliance requirements for restaurant servi... | ||||
| 94 | 165/21/2021 | Nov 17, 2021 | Clarification on requirement of Dynamic QR Code on... | Read Download |
| 165/21/2021 Nov 17, 2021 Clarification on requirement of Dynamic QR Code on...This circular provides clarification on the applicability of Dynamic Quick Response (QR) Code on B2C... | ||||
| 95 | 166/22/2021 | Nov 17, 2021 | Clarifications on key refund-related issues under ... | Read Download |
| 166/22/2021 Nov 17, 2021 Clarifications on key refund-related issues under ...This circular provides clarifications on certain refund-related issues to ensure uniform implementat... | ||||
| 96 | 163/19/2021 | Oct 6, 2021 | Clarifications on GST rates and classification of ... | Read Download |
| 163/19/2021 Oct 6, 2021 Clarifications on GST rates and classification of ...This circular provides clarifications on GST rates and classification of various goods, based on the... | ||||
| 97 | 164/20/2021 | Oct 6, 2021 | Clarifications on GST rates and exemptions applica... | Read Download |
| 164/20/2021 Oct 6, 2021 Clarifications on GST rates and exemptions applica...This circular provides detailed clarifications on applicable GST rates and exemptions for certain se... | ||||
| 98 | 162/18/2021 | Sep 25, 2021 | Clarification on refund of tax paid under wrong he... | Read Download |
| 162/18/2021 Sep 25, 2021 Clarification on refund of tax paid under wrong he...This circular provides clarification on the refund mechanism for tax paid under the wrong head in ca... | ||||
| 99 | 159/15/2021 | Sep 20, 2021 | Clarification on scope and meaning of “Intermedi... | Read Download |
| 159/15/2021 Sep 20, 2021 Clarification on scope and meaning of “Intermedi...This circular provides clarification on the scope of “intermediary services” under the IGST Act ... | ||||
| 100 | 160/16/2021 -Corrige... | Sep 20, 2021 | Clarifications on ITC availment, e-invoicing compl... | Read Download |
| 160/16/2021 -Corrigendum Sep 20, 2021 Clarifications on ITC availment, e-invoicing compl...This circular provides clarifications on certain GST-related issues to remove ambiguities and ensure... | ||||
