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Circular No. 77/51/2018-GST – Denial of composition option by tax authorities and effective date thereof

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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. 105/24/2019-GST-Clarification on various doubts related to treatment of secondary or post-sales discounts under GST

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Using Information Available at Information Utility (IU) Platform for External Confirmations – ICAI

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