Circular on Clarification in respect of certain GST related issues (dated – 20.09.2021) – CBIC
View PdfCircular on Clarification in respect of certain GST related issues (dated – 20.09.2021) – CBIC
- Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues pertaining to GST laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifiedin the attached circular.ETC.,
