| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 101 | 160/16/2021 | Sep 20, 2021 | Clarifications on input tax credit, e-invoicing an... | Read Download |
| 160/16/2021 Sep 20, 2021 Clarifications on input tax credit, e-invoicing an...This circular provides clarifications on certain GST-related issues to remove doubts and ensure unif... | ||||
| 102 | 161/17/2021 | Sep 20, 2021 | Clarification on export of services where supplier... | Read Download |
| 161/17/2021 Sep 20, 2021 Clarification on export of services where supplier...This circular provides clarification on the applicability of condition (v) of section 2(6) of the IG... | ||||
| 103 | 158/14/2021 | Sep 6, 2021 | Extension of time limit for applying for revocatio... | Read 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... | ||||
| 104 | 157/13/2021 | Jul 20, 2021 | Applicability of Supreme Court’s extension of li... | Read 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... | ||||
| 105 | 156/12/2021 | Jun 21, 2021 | Clarifications on applicability and compliance of ... | Read 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 ... | ||||
| 106 | 149/05/2021 | Jun 17, 2021 | GST exemption on supply of food in schools and Ang... | Read 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... | ||||
| 107 | 150/06/2021 | Jun 17, 2021 | GST applicability on annuity payments for construc... | Read 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... | ||||
| 108 | 151/07/2021 | Jun 17, 2021 | GST treatment of examination and related services ... | Read Download |
| 151/07/2021 Jun 17, 2021 GST treatment of examination and related services ...This circular provides clarification on the GST applicability to various services supplied by Centra... | ||||
| 109 | 152/08/2021 | Jun 17, 2021 | GST rate on construction of ropeway and similar pr... | Read 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... | ||||
| 110 | 153/09/2021 | Jun 17, 2021 | GST treatment of milling of wheat or paddy for dis... | Read 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... | ||||
