When tax payable and when assessee deemed in default

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

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Clarification 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

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System–regarding.

Clarification 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.

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Clarification 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