CIRCULARS
| Circular No. | Subject |
| Circular No. 145/01/2021-GST dt. 11.02.2021 | Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 |
CASE LAW
|
Authority |
One liner |
|
Delhi High Court Rajkumar Singhal/Balaji Agro Industries |
Intimation in Form REG 31 sent to assessee by physical mail cannot be a mode of Service under Rule 21A of GST Act. |