S.No. Notification No. Subject

02.

Circular No. 96/15/2019-GST dt.23.15.2019 [Para 3 (c)] Seeks to clarify verification for grant of new registration

01.

Circular No. 133/03/2020-GST dt.23.03.2020 Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules