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Circular No. 135/05/2020-GST – Clarification on Refund related issues

GST rate notifications

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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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31/2017-Central Tax,dt. 11-09-2017- Seeks to extend the time limit for filing of GSTR-6.

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Unique Document Identification Number to be implemented w.e.f. 01-02-2019

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