CGST Circulars

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

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

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

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.

seeks to clarify certain refund related issues

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.

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.