CIRCULARS

S.No. Circular No. Subject

2.

Circular No. 90/09/2019-GST dt.18.02.2019 Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply

1.

Circular No. 171/03/2022-GST dt.06.07.2022 [Para 1 (1)]

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices