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

Central Tax Circular 149/2021 – Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.