Department of Trade and Taxes 
Filter
| SI. No. | FILE NO | No. | Date | Subject | Download |
|---|---|---|---|---|---|
| 81 | F.3(460)/GST/Policy/2022/1793-1800 | 09/2022-GST Of State Tax |
16-12-2022 | Clarification on refund related issues | Download 1.08 MB |
| 82 | F.3(459)/GST/Policy/2022/1785-92 | 08/2022- GST Of State Tax |
16-12-2022 | Clarification regarding GST rates | Download 2.13 MB |
| 83 | F./166/Cross Empowerment/GSTC/2017 | 01/2017 |
14-10-2022 | Guideline for Division of GST Taxpayers between Central and State Govt. | Download 524.38 KB |
| 84 | E-123486 | Circular No. 02/2022-GST of State Tax |
12-10-2022 | Clarification on various issues relating to applicability of demand and penalty provisions under the Delhi Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices-reg | Download 1.35 MB |
| 85 | F.3(448)/GST/Policy/2022/1621/28 | Circular No. 01/2022-GST of State Tax |
12-10-2022 | Mandatory furnishing of correct and proper information of inter-state and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 -reg | Download 2.65 MB |
| 86 | CIRCLAR No.03/2022 | E-128072/DTT-D011/9/GST/Policy/2022/1697-1706 |
11-10-2022 | Clarification on various issues pertaining to GST-reg. | Download 2.42 MB |
| 87 | F.3(433)/GST/Policy/2022/1268-77 | F.3(433)/GST/Policy/2022/1268-77 |
13-05-2022 | Grievance redressal mechanism in case of pending Refunds | Download 827.83 KB |
| 88 | F.3(433)/GST/Policy/2022/1268-77 | Circular F.3(433)/GST/Policy/2022/1268-77 |
13-05-2022 | Grievance redressal mechanism in case of pending Refunds - reg. | Download 913.7 KB |
| 89 | F.3(390)/GST/Policy/2021/1234-1240 | CIRCULAR NO.- 21/2021-GST ofState Tax (Ref. Circular No. 158/14/2021-GST of Central Tax dated 06.09. |
02-05-2022 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 05.01.2022-reg. | Download 2.13 MB |
| 90 | F.3(412)/GST/Policy/2021/1227-1233 | CIRCULAR No.-2O/2021-GST of StateTax (Ref. Circular No. 164/20/2021-GST of Central Tax dated 06/10/2 |
02-05-2022 | Clarifications regarding applicable GST rates & exemptions on certain services-reg | Download 3.5 MB |
| 91 | F.3(377)/GST/Policy/2021/1243-1249 | CORRIGENDUM Reference Circular No.- 15/2021-GST of StateTax dated 10.03.2022 |
02-05-2022 | 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. | Download 586.43 KB |
| 92 | FAC/BIU/80/2020-21/84 | Circular |
14-03-2022 | SOP in respect of KPIs | Download 3.82 MB |
| 93 | AC/BIU/2021-22/146 | Circular |
14-03-2022 | Regarding blocked ITC cases: KPI 18 | Download 256.07 KB |
| 94 | F.3(377)/GST/Policy/2021/1087-1093 | Circular No. 15/2021-GST of State Tax of Reference Circular No. 148/04/2021-GST |
11-03-2022 | 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 | Download 1.25 MB |
| 95 | F.3(407)/GST/Policy/2021/1017-1023 | Circular No. 19/2021 (Reference circular no. 162/18/2021-GST of Central Tax dt. 25.09.2021) |
25-02-2022 | Clarification in respect of refund of tax specified in 77(1) of the DGST Act and section 19(1) of the IGST Act- Reg. | Download 2.22 MB |
| 96 | F.3(66)/Policy-GST/2017/1341-47 | Circular No. 03/2018 (Reference circular no. 22/22/2017-GST of Central Tax) |
22-02-2022 | Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg. | Download 1.2 MB |
| 97 | F.3(66)/Policy-GST/2017/1327-33 | Circular No. 02/2018 (Reference circular no. 17/17/2017-GST of Central Tax) |
22-02-2022 | Manual filing and processing of refund claim in respect of zero rated supplies-reg. | Download 4.52 MB |
| 98 | F.3(375)/Policy-GST/2019/610-15 | Circular No. 11/2019 (Reference circular no. 102/19/2019-GST of Central Tax) |
21-02-2022 | Clarification regarding on applicability of GST on additional/Penal Interest-reg. | Download 2.04 MB |
| 99 | F.3(421)/GST/Policy/2022/974-981 | Circular No. 4 of 2021-22 |
14-02-2022 | GST on service supplied by restaurants through e-commerce operators- reg. | Download 1.48 MB |
| 100 | F.7(420)/VAT/Policy/2011/PF/982-988 | Circular No. 4 of 2021-22 |
12-02-2022 | Circular 4 | Download 609.87 KB |