NOTIFICATIONS
| Notification No. | Subject |
| Notification No.28/2021 - Central Tax, dt. 30-06-2021 |
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 |
CIRCULARS
| Circular No. | Subject |
| Circular No. 90/09/2019-GST Dated the 18-02-2019 | Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply |
| Circular No. 76/50/2018-GST Dated the 31-12- 2018 [Para 2] | Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
| Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 |