CIRCULARS
| Circular No. | Subject |
| Circular No 10/10/2017- GST dated 18.10.2017 | Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis |
| Circular No. 22/22/2017-GST dated 21.12.2017 | Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries |
| Circular No. 108/27/2019-GST dated 18.07.2019 | Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion |
NOTIFICATIONS
| S. No. | Notification No. | Subject |
|
1. |
Notification No. 66/2020 - Central Tax dated 21.09.2020 | Seeks to extend the time limit for issuing invoice u/s 31(7) in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020 till 31st day of October, 2020. |