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CGST CircularsGST

Circular No. 3/3 /2017 – GST – Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017

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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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Circular No. 76/50/2018-GSTClarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

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