CGST Circulars 2020

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

Provisions relating to Quarterly Return Monthly Payment Scheme

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

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

Clarification in respect of levy of GST on Director’s Remuneration.

Clarification on Refund Related Issues.

Seeks to clarify ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws’.

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg

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

Circular on Clarification on refund related issues – Reg

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

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

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

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