| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 111 | 150/06/2021 | Jun 17, 2021 | GST applicability on annuity payments for construc... | View Download |
| 150/06/2021 Jun 17, 2021 GST applicability on annuity payments for construc...This circular provides clarification on whether GST is applicable on annuity payments received for c... | ||||
| 112 | 149/05/2021 | Jun 17, 2021 | GST exemption on supply of food in schools and Ang... | View Download |
| 149/05/2021 Jun 17, 2021 GST exemption on supply of food in schools and Ang...This circular provides clarification on the applicability of GST on supply of food, including mid-da... | ||||
| 113 | 148/04/2021 | May 18, 2021 | Procedure for extension of time limit to apply for... | View Download |
| 148/04/2021 May 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... | ||||
| 114 | 147/03/2021 | Mar 12, 2021 | Clarifications on key refund-related issues under ... | View Download |
| 147/03/2021 Mar 12, 2021 Clarifications on key refund-related issues under ...This circular provides clarifications on certain refund-related issues to ensure uniform implementat... | ||||
| 115 | 146/02/2021 | Feb 23, 2021 | Clarifications on requirement of Dynamic QR Code o... | View Download |
| 146/02/2021 Feb 23, 2021 Clarifications on requirement of Dynamic QR Code o...This circular provides detailed clarification on the applicability and compliance requirements of Dy... | ||||
| 116 | 145/01/2021 | Feb 11, 2021 | Standard procedure for suspension of GST registrat... | View Download |
| 145/01/2021 Feb 11, 2021 Standard procedure for suspension of GST registrat...This circular provides a Standard Operating Procedure (SOP) for implementation of the provisions rel... | ||||
| 117 | 144/14/2020 | Dec 15, 2020 | Waiver of requirement to record UIN on invoices fo... | View Download |
| 144/14/2020 Dec 15, 2020 Waiver of requirement to record UIN on invoices fo...This circular provides clarification and relief regarding the requirement of recording the Unique Id... | ||||
| 118 | 143/13/2020 | Nov 10, 2020 | Clarification on Quarterly Return Monthly Payment ... | View Download |
| 143/13/2020 Nov 10, 2020 Clarification on Quarterly Return Monthly Payment ...This circular provides detailed clarification on the Quarterly Return Monthly Payment (QRMP) Scheme ... | ||||
| 119 | 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... | ||||
| 120 | 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... | ||||
