NOTIFICATIONS
Notification No. | Subject |
Notification No. 31/2018-Central Tax, dt. 06-08-2018 | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. |
CIRCULARS
Circular No. | Subject |
Circular No. 199/11/2023-GST dt. 17.07.2023 (Sl No. 2/3) |
Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. |
Circular No. 95/14/2019-GST dt. 28.03.2019 | Verification of applications for grant of new registration. |
Circular No.36/10/2018-GST dt. 13.03.2018 | Processing of refund application for UIN entities. |
Circular No. 16/16/2017-GST dt. 15.11.2017 | Clarifications regarding applicability of GST and availability of ITC in respect of certain services. |
Circular No.1/2017-GST dt. 26.06.2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. |
INSTRUCTIONS
Instruction No. | Subject |
Instruction No. 03/2023-GST dt. 14.06.2023 | Guidelines for processing of applications for registration. |
PRESS RELEASE
CASE LAW
Particulars |
One liner |
2018(10)LCX0023 Bombay High Court Shafi Khan Khokhar |
Two parallel proceedings / enquiries under the same subject are without jurisdiction. |