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Sr. No. Title FILE NO Category Branch Category Date Year Download File
121 Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 and rule 23 of the DGST Rules, 2017- reg. F.3(377)/GST/Policy/2021/1243-1249 Circulars Policy 2022-2023 Download586.43 KB
122 SOP in respect of KPIs FAC/BIU/80/2020-21/84 Circulars Misc. 2021-2022 Download3.82 MB
123 Regarding blocked ITC cases: KPI 18 AC/BIU/2021-22/146 Circulars Misc. 2021-2022 Download256.07 KB
124 Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 and rule 23 of the DGST Rules, 2017- reg F.3(377)/GST/Policy/2021/1087-1093 Circulars Policy 2021-2022 Download1.25 MB
125 Clarification in respect of refund of tax specified in 77(1) of the DGST Act and section 19(1) of the IGST Act- Reg. F.3(407)/GST/Policy/2021/1017-1023 Circulars Policy 2021-2022 Download2.22 MB
126 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg. F.3(66)/Policy-GST/2017/1341-47 Circulars Policy 2021-2022 Download1.2 MB
127 Manual filing and processing of refund claim in respect of zero rated supplies-reg. F.3(66)/Policy-GST/2017/1327-33 Circulars Policy 2021-2022 Download4.52 MB
128 Clarification regarding on applicability of GST on additional/Penal Interest-reg. F.3(375)/Policy-GST/2019/610-15 Circulars Policy 2021-2022 Download2.04 MB
129 GST on service supplied by restaurants through e-commerce operators- reg. F.3(421)/GST/Policy/2022/974-981 Circulars Policy 2021-2022 Download1.48 MB
130 Circular 4 F.7(420)/VAT/Policy/2011/PF/982-988 Circulars Policy 2021-2022 Download609.87 KB
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