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 |