| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 101 | 171/03/2022 | Jul 6, 2022 | Clarification on demand and penalty provisions in ... | View Download |
| 171/03/2022 Jul 6, 2022 Clarification on demand and penalty provisions in ...This circular provides clarification on the applicability of demand, recovery, and penalty provision... | ||||
| 102 | 170/02/2022 | Jul 6, 2022 | Correct reporting of inter-State supplies and reve... | View Download |
| 170/02/2022 Jul 6, 2022 Correct reporting of inter-State supplies and reve...This circular provides detailed guidance to ensure correct and uniform reporting of inter-State supp... | ||||
| 103 | 161/17/2021 | May 20, 2022 | Clarification on export of services where supplier... | View Download |
| 161/17/2021 May 20, 2022 Clarification on export of services where supplier...This circular provides clarification on the applicability of condition (v) of section 2(6) of the IG... | ||||
| 104 | 169/01/2022 | Mar 12, 2022 | Amendment clarifying proper officers for adjudicat... | View 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 ... | ||||
| 105 | 168/24/2021 | Dec 30, 2021 | Procedure for filing refund claims for period prio... | View 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... | ||||
| 106 | 167/23/2021 | Dec 17, 2021 | GST liability and compliance for restaurant servic... | View 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... | ||||
| 107 | 166/22/2021 | Nov 17, 2021 | Clarifications on key refund-related issues under ... | View 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... | ||||
| 108 | 165/21/2021 | Nov 17, 2021 | Clarification on requirement of Dynamic QR Code on... | View 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... | ||||
| 109 | 164/20/2021 | Oct 6, 2021 | Clarifications on GST rates and exemptions applica... | View 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... | ||||
| 110 | 163/19/2021 | Oct 6, 2021 | Clarifications on GST rates and classification of ... | View 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... | ||||
