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circulars
clarification regarding GST rates and classification of certain services.
Central Tax Circular 190/2023-clarification regarding GST rates and classification of certain services.
Central Tax Circular 189/2023-clarification regarding GST rates and classification of certain goods.
Central Tax Circular 188/2022-Prescribing manner of filing an application for refund by unregistered persons
Central Tax Circular 187/2022-Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
Central Tax Circular 160/2021 – Clarification in respect of certain GST related issues
Central Tax Circular 158/2021 – Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
Central Tax Circular 157/2021 – Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
Central Tax Circular 156/2021 – Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.
Central Tax Circular 155/2021 – Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System