1. Circular number 1 On Proper officer
Subject:- Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder Reg.
2. Circular number 2
Subject:- Issues related to furnishing of Bond/ Letter of Undertaking for Exports Reg.
3. Circular number 3
Subject:- Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 Reg.
4. Circular number 4
Subject:- Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
5. Subject:- Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports -Regarding.
6. IGST Circular No 1
Subject: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding.
The issue relating to levy of IGST exemption on inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in cases where such movement is for further supply of the same conveyance] has been examined
7. Order 1 GST
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