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Government Of Assam Finance Commissionerate of Taxes

CIRCULARS BY COMMISSIONER OF TAXES ON GST

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Circular No.1/2017-GST     CT/GST-10/2017/180 dtd.21/07/2017 Furnishing of LUT or bonds for exports and guidelines thereof.
Circular No.2/2017-GST     CT/GST-10/2017/191 dtd.17/08/2017 Further clarification to circular No. CT/GST-10/2017/180 GST (circular No.1/2017-GST) dtd.21-07-2017.
Circular No.3/2017-GST     CT/GST-10/2017/194 dtd.24/08/2017 Deduction of Tax at Source (TDS in respect of works contractors and suppliers.
Circular No.4/2017-GST     CT/GST-10/2017/197 dtd.28/08/2017 Issue related to classification and GST rate on lottery ticket.
Circular No.5/2017-GST     CT/GST-15/2017/11 dtd.04/09/2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
Circular No.6/2017-GST     CT/GST-15/2017/16 dtd.05/09/2017 Deduction of Tax at Source (TDS) in respect of Works Contract and Suppliers.
Circular No.7/2017-GST     CT/GST-15/2017/19 dtd.05/09/2017 Liability, Submission of return, registration, eligibility to make inter-state sale / purchase and transfer of goods against Form-C and Form-F, etc.
Circular No.8/2017-GST     CT/GST-15/2017/33 dtd.17/10/2017 Clarification on issues related to furnishing of Bond I Letter of Undertafring for exports.
Circular No.9/2017-GST     CT/GST-15/2017/39 dtd.20/10/2017 Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis - R.g
Circular No.10/2017-GST     CT/GST-15/2017/46 dtd.22/12/2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
Circular No.11/2017-GST     CT/GST-15/2017/47 dtd.22/12/2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea,coffee,rubber etc.
(a) Circular No.11/2017-GST CT/GST-15/2017/191 dtd.25/09/2018  Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017.
Circular No.12/2017-GST     CT/GST-15/2017/48 dtd.22/12/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
Circular No.1/2018-GST     CT/GST-15/2017/64 dtd.28/01/2018 Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods-Reg.
Circular No.2/2018-GST     CT/GST-15/2017/65 dtd.28/01/2018 GST Inward Permit under GST -Reg.
Circular No.3/2018-GST     CT/GST-15/2017/66 dtd.02/02/2018 Introduction of e-Way Bill system on inter-State and intra-State movement of goods-Reg.
Circular No.4/2018-GST     CT/GST-15/2017/68 dtd.06/02/2018 Carriage of undeclared goods-Reg.
Circular No.5/2018-GST     CT/GST-15/2017/74 dtd.21/03/2018 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. -regarding.
Circular No.6/2018-GST     CT/GST-15/2017/75 dtd.28/03/2018 Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods-Reg.
Circular No.7/2018-GST     CT/GST-15/2017/76 dtd.28/03/2018 GST Inward permit under GST-Reg.
Circular No.8/2018-GST     CT/GST-15/2017/79 dtd.02/05/2018 Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-Reg.
Circular No.9/2018-GST     CT/GST-15/2017/82 dtd.09/05/2018 Clarification on issues related to furnishing of Bond/letter of Undertaking for Exports-Reg.
Circular No.10/2018-GST     CT/GST-15/2017/99 dtd.12/06/2018 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances-reg.
Circular No.11/2018-GST     CT/GST-15/2017/117 dtd.22/06/2018 Modification in Circular No.10/2018-GST dtd.12/06/2018.
Circular No.12/2018-GST     CT/GST-15/2017/154 dtd.09/08/2018 Liability, submission of return , registration, eligibility to make interstate sale/purchase and transfer of goods against Form-C and Form-F,etc.
Circular No.13/2018-GST     CT/GST-15/2017/166 dtd.20/08/2018 Classification regarding applicability of GST on various goods and services.
Circular No.14/2018-GST     CT/GST-15/2017/167 dtd.20/08/2018 Classification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.
Circular No.15/2018-GST     CT/GST-15/2017/168 dtd.20/08/2018 Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate.
Circular No.16/2018-GST     CT/GST-15/2017/169 dtd.20/08/2018 Taxability of services provided by Industrial Training Institutes (ITI).
Circular No.17/2018-GST     CT/GST-15/2017/182 dtd.18/09/2018 Scope of Principal-agent relationship in the context of Schedule I of the Assam GST Act.
Circular No.18/2018-GST     CT/GST-15/2017/183 dtd.18/09/2018 Recovery of arrears of wrongly availed credit under the existing law and inadmissible transitional credit.
Circular No.19/2018-GST     CT/GST-15/2017/184 dtd.18/09/2018 Processing of refund applications filed by Canteen Stores Department(CSD).
Circular No.20/2018-GST     CT/GST-15/2017/185 dtd.18/09/2018 E-way bill in case of storing of goods in godown of transporter.
Circular No.21/2018-GST     CT/GST-15/2017/186 dtd.18/09/2018 Levy of GST on priority Sector Lending Certificates (PSLC).
Circular No.22/2018-GST     CT/GST-15/2017/187 dtd.18/09/2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 10/2018-GST(CT/GST-15/2017/99 dated 12nd June, 2018) and Circular No.11/2018-GST (CT/GST-15/2017/117 dated 22nd June,2018).
Circular No.23/2018-GST     CT/GST-15/2017/192 dtd.25/09/2018 Clarification regarding removal of restriction of refund of accumulated ITC on fabrics.
Circular No.24/2018-GST     CT/GST-15/2017/195 dtd.25/10/2018 Clarification on refund related issue.
Circular No.25/2018-GST     CT/GST-15/2017/196 dtd.29/10/2018 Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
Circular No.26/2018-GST     CT/GST-15/2017/197 dtd.29/10/2018 Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
Circular No.27/2018-GST     CT/GST-15/2017/198 dtd.29/10/2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines.
Circular No.28/2018-GST     CT/GST-15/2017/207 dtd.08/11/2018 Scope of principal and agent relationship under Schedule I of CGST Act,2017 in the context pf decl-credre agent.
Circular No.29/2018-GST     CT/GST-15/2017/208 dtd.08/11/2018 Collection of tax at source by Tea Board of India.
Circular No.30/2019-GST     CT/GST-15/2017/281 dtd.30/01/2019 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the Assam GST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the Assam GST Act; applicability of notification No. FTX.56/2017/326 dtd.09/08/2018 (Tax) ; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.
(a)Corrigendum to Circular No.30/2019-GST CT/GST-15/2017/318 dtd.14/03/2019 Corrigendum to Circular No.30/2019-GST dated 30th January, 2019 issued vide CT/GST-15/2017/281 dated 30/01/2019.

Circular No.31/2019-GST     CT/GST-15/2017/282 dtd.30/01/2019

Denial of composition option by tax authorities and effective date thereof.
Circular No.32/2019-GST     CT/GST-15/2017/283 dtd.30/01/2019

Clarification on export of services under GST.

Circular No.33/2019-GST     CT/GST-15/2017/284 dtd.30/01/2019

Clarification on refund related issues.

Circular No.34/2019-GST     CT/GST-15/2017/285 dtd.30/01/2019

Clarification regarding GST rates & classification (goods).

Circular No.35/2019-GST     CT/GST-15/2017/286 dtd.30/01/2019

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.

Circular No.36/2019-GST     CT/GST-15/2017/287 dtd.30/01/2019

Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs).

Circular No.37/2019-GST     CT/GST-15/2017/288 dtd.30/01/2019

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

Circular No.38/2019-GST     CT/GST-15/2017/289 dtd.30/01/2019

Clarification on issue of classification of service of printing of pictures covered under 998386.

Circular No.39/2019-GST     CT/GST-15/2017/290 dtd.30/01/2019

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Circular No.40/2019-GST     CT/GST-15/2017/291 dtd.30/01/2019

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

Circular No. 41/2019-GST     CT/GST-15/2017/300 dtd.13/02/2019 Changes in Circulars issued earlier under the Assam GST Act, 2017.
Circular No.42/2019-GST     CT/GST-15/2017/309 dtd.18/02/2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
Circular No.43/2019-GST     CT/GST-15/2017/310 dtd.18/02/2019 Compliance of rule 46(n) of the Assam GST Rules, 2017 while issuing invoices in case of inter-State supply.
  Circular No.44/2019-GST     CT/GST-15/2017/311 dtd.18/02/2019 Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July,2017 to March, 2018.
  Circular No.45/2019-GST     CT/GST-15/2017/317 dtd.14/03/2019 Clarification on various doubts related to treatment of sales promotion schemes under GST.
  Circular No.46/2019-GST     CT/GST-15/2017/323 dtd.14/03/2019 Nature of supply of Priority Sector Lending Certificates (PSLC).
  Circular No.47/2019-GST     CT/GST-15/2017/324 dtd.14/03/2019 Clarification on certain issues related to refund.
  Circular No.48/2019-GST     CT/GST-15/2017/337 dtd.28/03/2019 Clarifications on refund related issues.
  Circular No.49/2019-GST     CT/GST-15/2017/340 dtd.28/03/2019 Verification of applications for grant of new registration.
  Circular No.50/2019-GST     CT/GST-15/2017/342 dtd.28/03/2019 Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
  Circular No.51/2019-GST     CT/GST-15/2017/346 dtd.05/04/2019 Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GST Act, 2017 having annual turnover in preceeding year upto Rs.50 lakhs.
(a)Corrigendum To Circular No.51/2019-GST CT/GST-15/Pt-1/2017/46 dtd.01/07/2019 Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No.CT/GST-15/2017/346 dated 05/04/2019.
  (b)Corrigendum To Circular No.51/2019-GST CT/GST-15/Pt-1/2017/92 dtd.30/07/2019 Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019) as amended via Corrigendum (No. CT/GST-15/Pt1/2017/46 dated 01-07-2019).
  Circular No.52/2019-GST     CT/GST-15/2017/355 dtd.24/04/2019 Clarification in respect of utilization of input tax credit under GST.
  Circular No.53/2019-GST     CT/GST-15/2017/357 dtd.24/04/2019 Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019.
  Circular No.54/2019-GST     CT/GST-15/2017/363 dtd.06/05/2019 GST on Seed Certification Tags.
  Circular No.55/2019-GST     CT/GST-15/2017/367 dtd.06/05/2019​ GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12 - State Tax (Rate) Sl. No.41 dated 29.06.2017 (No.FTX.56/2017/25 dated 29.06.2017).
  Circular No.56/2019-GST     CT/GST-15/2017/372 dtd.10/05/2019  Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified item (ie) or (if), against serial number 3 in the table in the rate notification no. 03/2019, as the case may be, 20th of May,2019.
Circular No. 57/2019-GST  CT/GST-15/Pt-1/2017/26 dtd. 01/07/2019 Clarification regarding applicability of GST on additional/penal interest.  
  (a)Corrigendum to Circular No.57/2019-GST CT/GST-15/Pt-1/2017/69 dtd.26/07/2019 Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019)
Circular No. 58/2019-GST  CT/GST-15/Pt-1/2017/30 dtd. 01/07/2019 Clarification regarding determination of place of supply in certain cases.
Circular No. 59/2019-GST  CT/GST-15/Pt-1/2017/36 dtd. 01/07/2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayer wrongly mapped on the common portal.
Circular No.60/2019-GST  CT/GST-15/Pt-1/2017/40 dtd. 01/07/2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
Circular No.61/2019-GST  CT/GST-15/2017/71 dtd.26/07/2019 Clarification on doubts related to supply of Information Technology enabled Services (ITeS Services).
Circular No.62/2019-GST  CT/GST-15/2017/75 dtd.26/07/2019 Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.
Circular No.63/2019-GST  CT/GST-15/2017/81 dtd.26/07/2019 Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
Circular No.64/2019-GST CT/GST-15/Pt-I/2017/110 dtd.14/10/2019 Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyound immigration counters when supplied to outgoing international tourist against foreign exchange. 
Circular No.65/2019-GST CT/GST-15/Pt-I/2017/124 dtd.14/10/2019 Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed.
 
Circular No.66/2019-GST CT/GST-15/Pt-I/2017/127 dtd.14/10/2019 Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
Circular No.67/2019-GST CT/GST-15/Pt-I/2017/130 dtd.14/10/2019 Withdrawal of Circular No.60/2019-GST(No. CT/GST-15/Pt-I/2017/40 dated 01.07.2019).
Circular No.68/2019-GST CT/GST-15/Pt-I/2017/139 dtd.14/10/2019 Clarification regarding GST rates & classification (goods).
Circular No.69/2019-GST CT/GST-15/Pt-I/2017/169 dtd.14/10/2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
Circular No.70/2019-GST CT/GST-15/Pt-I/2017/172 dtd.14/10/2019 Clarification on issue of GST on Airport levies.
Circular No.71/2019-GST CT/GST-15/Pt-I/2017/176 dtd.14/10/2019  Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts individual donors.
Circular No.72/2019-GST CT/GST-15/Pt-I/2017/178 dtd.14/10/2019 Clarification on applicability of GSTexemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
 
Circular No.73/2019-GST CT/GST-15/Pt-I/2017/180 dtd.14/10/2019  Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi - conductor and Design Manufacturing (ESDM) industry.
Circular No.74/2019-GST CT/GST-15/Pt-I/2017/182 dtd.14/10/2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
Circular No.75/2019-GST CT/GST-15/Pt-I/2017/185 dtd.14/10/2019  Clarification on the effective date of explanation inserted in rate notification No.11 (FTX.56/2017/24 dated 29.06.2017), dated 29.06.2017, Sl. No. 3(vi).
Circular No.76/2019-GST CT/GST-15/Pt-I/2017/187 dtd.14/10/2019 GST on license fee charged by the States for grant of Liquor licences to vendors.
Circular No.77/2019-GST CT/GST-15/Pt-I/2017/189 dtd.21/10/2019 Cancellation/Deregistration of GSTIN as per provisions of Assam GST Act.
Circular No.78/2019-GST CT/GST-15/2017/243 dtd.23/12/2019 Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of Assam GST Rules, 2017.
Circular No.79/2019-GST CT/GST-15/2017/249 dtd.23/12/2019 Fully electronic refund process through FORM GST RFD-01 and single disbursement.
Circular No.80/2019-GST CT/GST-15/2017/280 dtd.23/12/2019 Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017 (Rate) [FTX.56/2017/24 dated 29-06-2017].
Circular No.81/2019-GST CT/GST-15/2017/282 dtd.23/12/2019 Withdrawal of Circular No. 61/2019-GST dated 26.07.2019.
Circular No.82/2019-GST CT/GST-15/2017/288 dtd.26/12/2019 Standard Operating Procedure to be followed in case of non-filers of returns.
Circular No.83/2020-GST CT/GST-15/2017/315 dtd.21/04/2020   Clarification regarding optional filing of annual return under notification No. FTX.56/2017/Pt-III/339 dated 30th December, 2019.
Circular No.84/2020-GST CT/GST-15/2017/317 dtd.21/04/2020 Reverse Charge Mechanism (RCM) on renting of motor vehicles.
Circular No.85/2020-GST CT/GST-15/2017/319 dtd.21/04/2020 Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.
Circular No.86/2020-GST CT/GST-15/2017/322 dtd.21/04/2020 Clarification in respect of apportionment of input tax credit (ITC) in case of business reorganization under section 18(3) of Assam GST Act read with rule 41(1) of Assam GST Rules.
 
Circular No.87/2020-GST CT/GST-15/2017/327 dtd.21/04/2020 Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
Circular No.88/2020-GST CT/GST-15/2017/331 dtd.21/04/2020 Clarification on refund related issues.
Circular No.89/2020-GST CT/GST-15/2017/342 dtd.21/04/2020 Clarification in respect of various measures announced by the Government for providing relief to taxpayers in view of spread of Novel Corona Virus (COVID-19).
Circular No.90/2020-GST  CT/GST-15/2017/353 dtd.21/04/2020 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.
Circular No.91/2020-GST CT/GST-15/2017/365 dtd.19/06/2020   Clarification on refund related issues.
Circular No.92/2020-GST CT/GST-15/2017/367 dtd.19/06/2020  Clarification in respect of levy of GST on Director's remuneration.
Circular No.93/2020-GST CT/GST-15/2017/375 dtd.26/06/2020 Payment of GST by real estate promoter/developer supplying consruction of residential apartment etc., on the shortfall value of inward supplies from registered supplier at the end of financial year
Circular No.94/2020-GST CT/GST-15/2017/385 dtd.09/11/2020 Clarification is respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.
Circular No.95/2020-GST CT/GST-15/2017/389 dtd.09/11/2020 Clarification is respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Noval Corona Virus(COVID-19).
Circular No.96/2020-GST CT/GST-15/2017/402 dtd.07/12/2020 Clarification relating to application of sub-rule (4) of rule 36 of the Assam GST Rules, 2017 for the months of February, 2020 to August, 2020.
Circular No.97/2020-GST CT/GST-15/2017/405 dtd.07/12/2020 Quarterly Return Monthly Payment Scheme.
Circular No.98/2021-GST CT/GST-15/2017/420 dtd.01/03/2021 Standard Operating Procedure for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of Assam GST Rules, 2017.
Circular No.99/2021-GST CT/GST-15/2017/423 dtd.01/03/2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notifications no. FTX.56/2017/Pt-II/546 dated 22nd May 2020.
Circular No.100/2021-GST CT/GST-15/2017/432 dtd.25/03/2021 Clarification on refund related issues.
Circular No.101/2021-GST CT/GST-15/2017/443 dtd.21/05/2021 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 Assam GST Act,2017 and rule 23 of the Assam GST Rules,2017.
Circular No.102/2021-GST CT/GST-15/2017/463 dtd.21/06/2021 Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
Circular No.103/2021-GST CT/GST-15/2017/465 dtd.21/06/2021   Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
Circular No.104/2021-GST CT/GST-15/2017/467 dtd.21/06/2021 Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination).
Circular No.105/2021-GST CT/GST-15/2017/470 dtd.21/06/2021 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.
Circular No.106/2021-GST CT/GST-15/2017/472 dtd.21/06/2021 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.
Circular No.107/2021-GST CT/GST-15/2017/474 dtd.21/06/2021       GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
Circular No.108/2021-GST CT/GST-15/2017/476 dtd.21/06/2021 Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
Circular No.109/2021-GST CT/GST-15/2017/491 dtd.29/07/2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No.FTX.56/2017/Pt-II/546-State Tax, dated 22nd May, 2020.
Circular No.110/2021-GST CT/GST-15/2017/495 dtd.29/07/2021 Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021. 
Circular No.111/2021-GST CT/GST-15/2017/504 dtd.30/09/2021 Clarification regarding extension of time limit to apply for revocation of cancellation of registration. 
Circular No.112/2021-GST CT/GST-15/2017/523 dtd.30/09/2021 Clarification on doubts related to scope of "Intermediary". 
Circular No.113/2021-GST CT/GST-15/2017/528 dtd.30/09/2021 Clarification in respect of certain GST related issues. 
Circular No.114/2021-GST CT/GST-15/2017/533 dtd.30/09/2021 Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017. 
Circular No.115/2021-GST CT/GST-15/2017/563 dtd.11/10/2021 Clarification in respect of refund of tax specified in section 77(1) of the Assam GST Act and section 19(1) of the IGST Act.
Circular No.116/2021-GST CT/GST-15/2017/567 dtd.11/10/2021 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow. 
Circular No.117/2021-GST CT/GST-15/2017/575 dtd.11/10/2021 Clarifications regarding applicable GST rates & exemptions on certain services.
Circular No.118/2021-GST CT/GST-15/2017/587 dtd.29/11/2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021.
Circular No.119/2021-GST CT/GST-15/2017/589 dtd.29/11/2021 Clarification on certain refund related issues.