| Document No. | Subject | |
|---|---|---|
| Circular No. 131/01/2020 - GST | View | Standard Operating Procedure (SOP) to be followed by exporters -reg. |
| Circular No. 132/02/2020 - GST | View | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. |
| Circular No. 133/03/2020 - GST | View | 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 |
| Circular No. 134/04/2020 - GST | View | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| Circular No. 135/05/2020 - GST | View | Circular on Clarification on refund related issues - Reg |
| Circular No. 136/06/2020 - GST | View | 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 No. 137/07/2020 - GST | View | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg |
| Circular No. 138/08/2020 - GST | View | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws' |
| Circular No. 139/09/2020 - GST | View | Clarification on Refund Related Issues. |
| Circular No. 140/10/2020 - GST | View | Clarification in respect of levy of GST on Director’s Remuneration |
| Circular No. 141/11/2020 - GST | View | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 |
| Circular No. 142/12/2020 - GST | View | 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 |
| Circular No. 143/13/2020 - GST | View | provisions relating to Quarterly Return Monthly Payment Scheme |
| Circular No. 144/14/2020 - GST | View | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 |