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CGST CircularsGST

Circular No . 8/8 /2017 – GST – Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports

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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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Notification No. 20/2018-Central Tax (Rate) ,dt. 26-07-2018 – Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

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

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