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
Central Tax Circular 154/2021 – GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
Central Tax Circular 153/2021 – GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
Central Tax Circular 152/2021 – Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
Central Tax Circular 151/2021 – Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
Central Tax Circular 150/2021 – Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
Central Tax Circular 137/2020 – Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg