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Circular No. 145/01/2021 – GST: Registration Suspension SOP

Learn about Circular 145/01/2021-GST prescribing the Standard Operating Procedure (SOP) for suspension of GST registration under Rule 21A(2A) of the CGST Rules.

Circular no. 146/02/2021: Dynamic QR Code on B2C Invoices

Understand Circular 146/02/2021-GST on Dynamic QR Code requirements for B2C invoices, exemptions, compliance methods, and practical examples.

Circular No. 147/03/2021: GST Refund Clarifications

Understand Circular 147/03/2021-GST covering refund claims for deemed exports, GSTR-3B reporting errors, and calculation of adjusted total turnover under Rule 89.

Circular No. 148/04/2021 – GST: Registration Revocation SOP

Understand Circular 148/04/2021-GST prescribing the Standard Operating Procedure (SOP) for extension of time to apply for revocation of GST registration cancellation under Section 30.

Circular No. 149/05/2021 GST: Food Served in Anganwadi

Understand Circular 149/05/2021-GST on GST exemption for food supplied to schools and Anganwadis, including Mid-Day Meal services funded by Government grants or corporate donations.

Circular No. 150/06/2021: GST on Road Construction Annuity

Understand Circular 150/06/2021-GST on the GST treatment of annuity payments received for road construction projects and why such deferred payments are taxable.

Circular No. 151/07/2021: GST on Services by Educational

Understand Circular 151/07/2021-GST on GST exemption for examination services provided by Central and State Educational Boards, including NBE, and GST on accreditation services.

Circular No. 152/08/2021 – GST: GST on Ropeway Construction

Understand Circular 152/08/2021-GST on the GST rate applicable to ropeway construction and other turnkey works contracts provided to Government Entities.

Circular No. 153/09/2021 – GST: GST on PDS Milling Services

Understand Circular 153/09/2021-GST on GST applicable to milling of wheat into flour and paddy into rice for distribution under the Public Distribution System (PDS).

Circular No. 154/10/2021: GST on Government Loan Guarantees

Understand Circular 154/10/2021-GST on the GST exemption for loan guarantee services provided by Central or State Governments to their undertakings and PSUs.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 8. Levy and collection of cess .

Provided that no such cess shall be leviable on supplies made by a taxable person who has decided to opt for composition levy under section 10 of the Central Goods and Services Tax Act.

FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST) PART – 2

Central Government or State Government, on the recommendations of the GST Council, can notify an activity to be the supply of goods and not supply of services or supply of services and not supply of goods or neither a supply of goods nor a supply of services.

Notification No. 9/2025 – Union Territory Tax (Rate) Updates

Notification No. 9/2025 – Union Territory Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)

Section 11. Power to grant Exemption.

Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council,

Notification No. 04/2020 – Central Tax (Rate) Explained

Notification No. 04/2020 – Central Tax (Rate) extends GST exemption on export air & sea freight up to 30.09.2021. Full details + compliance FAQs.

Notification No. 01/2025 – Union Territory (Rate) Updates

Notification No. 01/2025 – Union Territory (Rate): In exercise of the powers conferred by sub-section (1) of section7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017),

Notification No. 18/2023 | GST Exemption for Millet Flour

Notification No. 18/2023 exempts GST on millet flour preparations (70%+). Learn how this benefits businesses & farmers with expert help from Finodha.in.

Circular No. 207/01/2024 – GST: Monetary Limits for GST

Understand Circular No. 207/01/2024-GST on monetary limits for departmental GST appeals before GSTAT, High Courts and Supreme Court with practical FAQs.

Circular No. 80/54 /2018 – GST: Clarification regarding GST rates & classification (goods)

Representations have been received seeking clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. The classification dispute here is between the following two entries in the two notifications. The details are as under:

Circular No. 220/14/2024 – GST: Place of Supply for FPI Custodial Services

Representations have been received seeking clarification on the Place of Supply in cases of Custodial Services provided by Banks to Foreign Portfolio Investors (hereinafter referred to as “FPIs”),