| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 101 | 159/15/2021 | Sep 20, 2021 | Clarification on scope and meaning of “Intermedi... | View 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 ... | ||||
| 102 | 148/04/2021 | Sep 18, 2021 | Procedure for extension of time limit to apply for... | View Download |
| 148/04/2021 Sep 18, 2021 Procedure for extension of time limit to apply for...This circular provides a standard operating procedure for implementation of the amended provisions r... | ||||
| 103 | 147/03/2021 | Sep 12, 2021 | Clarifications on key refund-related issues under ... | View Download |
| 147/03/2021 Sep 12, 2021 Clarifications on key refund-related issues under ...This circular provides clarifications on certain refund-related issues to ensure uniform implementat... | ||||
| 104 | 158/14/2021 | Sep 6, 2021 | Extension of time limit for applying for revocatio... | View Download |
| 158/14/2021 Sep 6, 2021 Extension of time limit for applying for revocatio...This circular provides clarification on the extension of time limit for filing applications for revo... | ||||
| 105 | 157/13/2021 | Jul 20, 2021 | Applicability of Supreme Court’s extension of li... | View Download |
| 157/13/2021 Jul 20, 2021 Applicability of Supreme Court’s extension of li...This circular provides clarification on the scope and applicability of the extension of limitation g... | ||||
| 106 | 156/12/2021 | Jun 21, 2021 | Clarifications on applicability and compliance of ... | View Download |
| 156/12/2021 Jun 21, 2021 Clarifications on applicability and compliance of ...This circular provides clarifications on the requirement of Dynamic Quick Response (QR) Code on B2C ... | ||||
| 107 | 155/11/2021 | Jun 17, 2021 | GST rate applicable on laterals and parts of sprin... | View Download |
| 155/11/2021 Jun 17, 2021 GST rate applicable on laterals and parts of sprin...This circular provides clarification on the applicable GST rate on laterals and parts of sprinkler o... | ||||
| 108 | 154/10/2021 | Jun 17, 2021 | exemption on loan guarantee services provided by S... | View Download |
| 154/10/2021 Jun 17, 2021 exemption on loan guarantee services provided by S...This circular provides clarification on the applicability of GST on services supplied by State Gover... | ||||
| 109 | 153/09/2021 | Jun 17, 2021 | GST treatment of milling of wheat or paddy for dis... | View Download |
| 153/09/2021 Jun 17, 2021 GST treatment of milling of wheat or paddy for dis...This circular provides clarification on the applicability of GST on services supplied by State Gover... | ||||
| 110 | 152/08/2021 | Jun 17, 2021 | GST rate on construction of ropeway and similar pr... | View Download |
| 152/08/2021 Jun 17, 2021 GST rate on construction of ropeway and similar pr...This circular provides clarification on the applicable GST rate for construction services supplied t... | ||||
