CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
121 134/04/2020-GST View(366.86 KB pdf) 23-03-2020

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016


 

122 133 03/2020-GST View(239.37 KB pdf) 23-03-2020

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


 

123 132/2/2020 - GST View(172.71 KB pdf) 18-03-2020

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.


 

124 131/1/2020-GST View(224.48 KB pdf) 23-01-2020

Standard Operating Procedure (SOP) to be followed by exporters -reg.


 

125 130/2019-GST View(722.24 KB pdf) 31-12-2019

RCM on renting of motor vehicles.


 

126 129/48/2019 - GST View(299.9 KB pdf) 24-12-2019

Standard Operating Procedure to be followed in case of non-filers of returns-reg.


 

127 128/47/2019 - GST View(1.25 MB pdf), View(1.25 MB pdf) 23-12-2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.

128 128/47/2019 - GST View(561.13 KB pdf), View(561.13 KB pdf) 23-12-2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.

129 127/46/2019-GST View(101.73 KB pdf) 04-12-2019

seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.


 

130 126/45/2019-GST View(419.16 KB pdf) 22-11-2019

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.