| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 131 | 140/10/2020 | Oct 10, 2020 | Clarification on GST applicability on directors’... | View Download |
| 140/10/2020 Oct 10, 2020 Clarification on GST applicability on directors’...This circular provides clarity on whether GST is payable on remuneration paid by companies to their ... | ||||
| 132 | 142/12/2020 | Oct 9, 2020 | Cumulative application of Rule 36(4) for availment... | View Download |
| 142/12/2020 Oct 9, 2020 Cumulative application of Rule 36(4) for availment...This circular provides clarification on the manner of applying sub-rule (4) of Rule 36 of the CGST R... | ||||
| 133 | 141/11/2020 | Jun 24, 2020 | Clarification on interest and late fee relief meas... | View Download |
| 141/11/2020 Jun 24, 2020 Clarification on interest and late fee relief meas...This circular provides clarification on the revised relief measures relating to interest and late fe... | ||||
| 134 | 139/09/2020 | Jun 10, 2020 | Clarification on refund of accumulated ITC and tre... | View Download |
| 139/09/2020 Jun 10, 2020 Clarification on refund of accumulated ITC and tre...This circular provides clarification on issues relating to refund of accumulated input tax credit (I... | ||||
| 135 | 138/08/2020 | May 6, 2020 | Clarifications to address GST compliance challenge... | View Download |
| 138/08/2020 May 6, 2020 Clarifications to address GST compliance challenge...This circular provides clarifications on certain practical difficulties faced by registered persons ... | ||||
| 136 | 137/07/2020 | Apr 13, 2020 | Clarifications on GST compliance issues and proced... | View Download |
| 137/07/2020 Apr 13, 2020 Clarifications on GST compliance issues and proced...This circular provides clarifications on certain practical difficulties faced by registered persons ... | ||||
| 137 | 136/06/2020 | Apr 3, 2020 | Clarifications on GST compliance relaxations and r... | View Download |
| 136/06/2020 Apr 3, 2020 Clarifications on GST compliance relaxations and r...This circular provides comprehensive clarification on various relief measures announced by the Gover... | ||||
| 138 | 135/05/2020 | Mar 31, 2020 | Clarifications and rationalisation of GST refund p... | View Download |
| 135/05/2020 Mar 31, 2020 Clarifications and rationalisation of GST refund p...This circular provides clarification on various GST-related issues faced by companies undergoing Cor... | ||||
| 139 | 131/01/2020 | Jan 23, 2020 | Standard Operating Procedure for verification of e... | View Download |
| 131/01/2020 Jan 23, 2020 Standard Operating Procedure for verification of e...This circular provides a Standard Operating Procedure (SOP) to be followed in cases where IGST refun... | ||||
| 140 | 130/49/2019 | Dec 31, 2019 | Clarification on applicability of Reverse Charge M... | View Download |
| 130/49/2019 Dec 31, 2019 Clarification on applicability of Reverse Charge M...This circular provides clarification on the applicability of Reverse Charge Mechanism (RCM) on servi... | ||||
