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CGST CircularsGST

Circular No. 10/10/2017-GST – Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis

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Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 (first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year)issued

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Circular No. 99/18/2019-GST-extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

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Notification No. 69/2018-Central Tax ,dt. 31-12-2018 – Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

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