| 168/24/2021-GST | View(444 KB) | -- | 30-12-2021 | CBIC – 20021/04/2021– GST | Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. |
| 167/23/2021-GST | View(407 KB) | -- | 17-12-2021 | CBIC-190354/207/2021-TRU Section-CBEC | GST on service supplied by restaurants through e-commerce operators – reg. |
| 166/22/2021-GST | View(118 KB) | -- | 17-11-2021 | CBIC-20021/4/2021-GST | Circular on Clarification on refund related issues |
| 165/21/2021-GST | View(15 KB) | -- | 17-11-2021 | CBEC-20/16/38/2020 -GST | 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 |
| 164/2020/2021-GST | View(529 KB) | -- | 06-10-2021 | CBIC-190354/207/2021-TO (TRU-II)-CBEC | Clarifications regarding applicable GST rates & exemptions on certain services. |
| 163/19/2021-GST | View(665 KB) | -- | 06-10-2021 | 190354/206/2021-TRU | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. |
| 162/18/2021-GST | View(237 KB) | -- | 25-09-2021 | CBIC-20001/8/2021-GST | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. |
| 161/17/2021-GST | View(133 KB) | -- | 20-09-2021 | CBIC-20001/8/2021–GST | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
| 160/16/2021-GST | View(133 KB) | -- | 20-09-2021 | CBIC-20001/8/2021–GST | Clarification in respect of certain GST related issues |
| 159/15/2021-GST | View(133 KB) | -- | 20-09-2021 | CBIC-20001/8/2021-GST | Clarification on doubts related to scope of “Intermediary” |
| 158/14/2021-GST | View(133 KB) | -- | 06-09-2021 | CBIC-20006/17/2021-GST | 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. |
| 157/13/2021-GST | View(363 KB) | -- | 20-07-2021 | CBIC-20006/10/2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. |
| 156/12/2021-GST | View(85 KB) | -- | 21-06-2021 | CBEC-20/16/38/2020 -GST | 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. |
| 155/05/2021-GST | View(307 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
| 154/05/2021-GST | View(397 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them |
| 153/05/2021-GST | View(409 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS |
| 152/05/2021-GST | View(417 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | 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 |
| 151/05/2021-GST | View(461 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) |
| 150/05/2021-GST | View(416 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
| 149/05/2021-GST | View(422 KB) | -- | 17-06-2021 | CBIC-190354/36/2021-TRU Section-CBEC | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
| 148/04/2021-GST | View(383 KB) | -- | 18-05-2021 | CBEC-20/06/04/2020-GST | Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. |
| 147/02/2021-GST | View(448 KB) | -- | 12-03-2021 | CBEC-20/23/03/2020-GST | seeks to clarify certain refund related issues |
| 146/02/2021-GST | View(662 KB) | -- | 23-02-2021 | CBEC-20/16/38/2020-GST | 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. |
| 145/01/2021-GST | View(538 KB) | -- | 11-02-2021 | CBEC-20/06/01/2021-GST | Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. |
| 144/14/2020-GST | View(538 KB) | -- | 15-12-2020 | CBEC- 349/48/2017-GST | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 |
| 143/13/2020 | View(256 KB) | -- | 10-11-2020 | CBEC-20/01/08/2020 -GST | provisions relating to Quarterly Return Monthly Payment Scheme |
| 142/12/2020 | View(190 KB) | -- | 09-10-2020 | CBIC-20/06/14-2020 -GST | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 |
| 141/11/2020 | View(458 KB) | -- | 10-06-2020 | CBEC-20/06/04-2020 -GST | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 |
| 140/10/2020 | View(458 KB) | -- | 10-06-2020 | CBEC-20/10/05-2020 -GST | Clarification in respect of levy of GST on Director’s Remuneration. |
| 139/09/2020 | View(645 KB) | -- | 10-06-2020 | CBEC-20/06/03-2020 -GST | Clarification on Refund Related Issues. |
| 138/08/2020 | View(126 KB) | -- | 06-05-2020 | CBEC-20/06/04-2020 -GST | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. |
| 137/07/2020 | View(103 KB) | -- | 13-04-2020 | F. No. CBEC-20/06/04-2020 -GST | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg |
| 136/06/2020 | View(693 KB) | -- | 03-04-2020 | F. No. CBEC-20/06/04-2020-GST | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| 135/05/2020 | View(693 KB) | -- | 31-03-2020 | F. No. CBEC-20/01/06/2019-GST | Circular on Clarification on refund related issues - Reg |
| 134/04/2020 | View(106 KB) | -- | 23-03-2020 | F. No. CBEC-20/16/12/2020-GST | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| 133/03/2020 | View(240 KB) | -- | 23-03-2020 | F. No. CBEC-20/16/13/2019-GST | Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules |
| 132/2/2020 | View(173 KB) | -- | 18-03-2020 | F. No. CBEC-20/16/15/2018-GST | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
| 131/1/2020 | View(224 KB) | -- | 23-01-2020 | F. No. CBEC-20/16/07/2020-GST | Standard Operating Procedure (SOP) to be followed by exporters -reg. |
