Circulars-2021
   
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Sl No Subject CBIC Circular No & Date State Circular No & Date
6 Clarification in respect of Refund of Tax specified in section 77(1) of CGST Act and section 19(1) of IGST Act Circular No. 162/18/2021-GST  
5 Clarification relating to export of services-Condition (V) of  section 2(6) of the IGST act 2017 Circular No. 161/17/2021-GST  
4 Corrigendum to Circular No. 160/16/2021-GST Circular No. 160/16/2021-GST-Corrigendum  
3 Clarification in respect of certain GST related issues Circular No. 160/16/2021-GST  
2 Clarification on doubts related to scope of 'Intermediary'-Reg Circular No. 159/15/2021-GST  
1 Clarification regarding extension of  limitation under GST Law in terms of  Honorable  Supreme Courts Order dated 27.04.2021 Circular No. 157/13/2021-GST