CGST Circular

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167/23/2021-GSTCircular No 167 / 23 /2021 - GS17-12-2021GST on service supplied by restaurants through e-commerce operators – reg.
165/21/2021-GSTCircular No.165/21/2021-GST17-11-2021Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
166/22/2021-GSTCircular No.166/22/2021-GST17-11-2021Circular on Clarification on refund related issues
163/19/2021-GSTCircular No.163/19/2021-GST06-10-2021Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.
164/2020/2021-GSTCircular No.164/2020/2021-GST06-10-2021Clarifications regarding applicable GST rates & exemptions on certain services.
162/18/2021-GSTCircular No.162/18/2021-GST25-09-2021Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
159/15/2021-GSTCircular No. 159/15/2021-GST20-09-2021Clarification on doubts related to scope of “Intermediary”
160/16/2021-GSTCircular No. 160/16/2021-GST20-09-2021Clarification in respect of certain GST related issues
161/17/2021-GSTCircular No. 161/17/2021-GST20-09-2021Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
158/14/2021-GSTCircular No. 158/14/2021-GST06-09-2021Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
157/13/2021-GSTCircular No. 157/13/2021-GST20-07-2021Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
149/05/2021-GSTCircular No.149/05/2021-GST17/06/2021Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
150/05/2021-GSTCircular No.150/05/2021-GST17/06/2021Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
151/05/2021-GSTCircular No.151/05/2021-GST17/06/2021Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
152/05/2021-GSTCircular No.152/05/2021-GST17/06/2021Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
153/05/2021-GSTCircular No.153/05/2021-GST17/06/2021GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
154/05/2021-GSTCircular No.154/05/2021-GST17/06/2021GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
155/05/2021-GSTCircular No.155/05/2021-GST17/06/2021Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
156/12/2021-GSTCircular No.156/05/2021-GST17/06/2021Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
148/04/2021-GSTCircular No. 148/04/2021-GST18/05/2021Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

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20 May 22 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
20 May 22 Monthly Return by Non-resident taxable person for April.
25 May 22 Deposit of GST of April under QRMP scheme.
28 May 22 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 May 22 Annual Return of LLP for FY 21-22.
30 May 22 Submission of a statement by Non-resident having a liaison office in India for FY 21-22.
30 May 22 Deposit of TDS u/s 194-IA on payment made for purchase of property in April.
30 May 22 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30 May 22 Issue of TCS certificates for January-March.
30 May 22 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30 May 22 Annual Return of Foreign Company (Branch / Liaison /Project Office)
31 May 22 Annual Statement of financial transactions in respect of Dividend and Interest of FY 21-22.
31 May 22 Statement of reportable accounts for Calendar year 2021 by reporting financial institutions. File NIL statement if no transactions to report.
31 May 22 Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
31 May 22 Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggre
31 May 22 Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable (as an addendum to applicable Form AOC-4 )
31 May 22 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35. (Applicable wef FY 21-22)
31 May 22 E-filing of Annual Return for FY 21-22 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31 May 22 Quarterly statements of TDS for January- March.
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