Dept. of Sales Tax

GOODS AND SERVICES TAX CIRCULARS

Sl.No.	Circular No./Date of Issue.	Subject/Download PDF
1.	Circular No.1/2017-GST CT/GST-10/2017/180 dtd.21/07/2017	Furnishing of LUT or bonds for exports and guidelines thereof.
2.	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.
3.	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.
4.	Circular No.4/2017-GST CT/GST-10/2017/197 dtd.28/08/2017	Issue related to classification and GST rate on lottery ticket.
5.	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.
6.	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.
7.	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.
8.	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.
9.	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
10.	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
11.	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.
12.	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
13.	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.
14.	Circular No.2/2018-GST CT/GST-15/2017/65 dtd.28/01/2018	GST Inward Permit under GST -Reg.
15.	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.
16.	Circular No.4/2018-GST CT/GST-15/2017/68 dtd.06/02/2018	Carriage of undeclared goods-Reg.
17.	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.
18.	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.
19.	Circular No.7/2018-GST CT/GST-15/2017/76 dtd.28/03/2018	GST Inward permit under GST-Reg.
20.	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.
21.	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.
22.	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.
23.	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.
24.	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.
25.	Circular No.13/2018-GST CT/GST-15/2017/166 dtd.20/08/2018	Classification regarding applicability of GST on various goods and services.
26.	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.
27.	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.
28.	Circular No.16/2018-GST CT/GST-15/2017/169 dtd.20/08/2018	Taxability of services provided by Industrial Training Institutes (ITI).
29.	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.
30.	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.
31.	Circular No.19/2018-GST CT/GST-15/2017/184 dtd.18/09/2018	Processing of refund applications filed by Canteen Stores Department(CSD).
32.	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.
33.	Circular No.21/2018-GST CT/GST-15/2017/186 dtd.18/09/2018	Levy of GST on priority Sector Lending Certificates (PSLC).
34.	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).
35.	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.
36.	Circular No.24/2018-GST CT/GST-15/2017/195 dtd.25/10/2018	Clarification on refund related issue.
37.	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.
38.	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.
39.	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.
40.	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.
41.	Circular No.29/2018-GST CT/GST-15/2017/208 dtd.08/11/2018	Collection of tax at source by Tea Board of India.
42.	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.
43.	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.
44.	Circular No.32/2019-GST CT/GST-15/2017/283 dtd.30/01/2019	Clarification on export of services under GST.
45.	Circular No.33/2019-GST CT/GST-15/2017/284 dtd.30/01/2019	Clarification on refund related issues.
46.	Circular No.34/2019-GST CT/GST-15/2017/285 dtd.30/01/2019	Clarification regarding GST rates & classification (goods).
47.	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.
48.	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).
49.	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).
50.	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.
51.	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.
52.	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.
53.	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.
54.	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.
55.	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.
56.	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.
57.	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.
58.	Circular No.46/2019-GST CT/GST-15/2017/323 dtd.14/03/2019	Nature of supply of Priority Sector Lending Certificates (PSLC).
59.	Circular No.47/2019-GST CT/GST-15/2017/324 dtd.14/03/2019	Clarification on certain issues related to refund.
60.	Circular No.48/2019-GST CT/GST-15/2017/337 dtd.28/03/2019	Clarifications on refund related issues.
61.	Circular No.49/2019-GST CT/GST-15/2017/340 dtd.28/03/2019	Verification of applications for grant of new registration.
62.	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.
63.	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).
64.	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.
65.	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.
66.	Circular No.54/2019-GST CT/GST-15/2017/363 dtd.06/05/2019	GST on Seed Certification Tags.
67.	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).
68.	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.
69.	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).
70.	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.
71.	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.
72.	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.
73.	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).
74.	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.
75.	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.
76.	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.
77.	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.
78.	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.
79.	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).
80.	Circular No.68/2019-GST CT/GST-15/Pt-I/2017/139 dtd.14/10/2019	Clarification regarding GST rates & classification (goods).
81.	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.
82.	Circular No.70/2019-GST CT/GST-15/Pt-I/2017/172 dtd.14/10/2019	Clarification on issue of GST on Airport levies.
83.	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.
84.	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.
85.	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.
86.	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.
87.	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).
88.	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.
89.	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.
90.	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.
91.	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.
92.	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].
93.	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.
94.	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.
95.	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.
96.	Circular No.84/2020-GST CT/GST-15/2017/317 dtd.21/04/2020	Reverse Charge Mechanism (RCM) on renting of motor vehicles.
97.	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.
98.	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.
99.	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.
100.	Circular No.88/2020-GST CT/GST-15/2017/331 dtd.21/04/2020	Clarification on refund related issues.
101.	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).
102.	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.
103.	Circular No.91/2020-GST CT/GST-15/2017/365 dtd.19/06/2020	Clarification on refund related issues.
104.	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.
105.	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
106.	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
107.	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)
108.	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.
109.	Circular No.97/2020-GST CT/GST-15/2017/405 dtd.07/12/2020	Quarterly Return Monthly Payment Scheme.
110.	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
111.	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
112.	Circular No.100/2021-GST CT/GST-15/2017/432 dtd.25/03/2021	Clarification on refund related issues
113.	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.
114.	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.
115.	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).
116.	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).
117.	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.
118.	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.
119.	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.
120.	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.
121.	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.
122.	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.
123.	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.
124.	Circular No.112/2021-GST CT/GST-15/2017/523 dtd.30/09/2021	Clarification on doubts related to scope of "Intermediary".
125.	Circular No.113/2021-GST CT/GST-15/2017/528 dtd.30/09/2021	Clarification in respect of certain GST related issues.
126.	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.
127.	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.
128.	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.
129.	Circular No.117/2021-GST CT/GST-15/2017/575 dtd.11/10/2021	Clarifications regarding applicable GST rates & exemptions on certain services.
130.	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.
131.	Circular No.119/2021-GST CT/GST-15/2017/589 dtd.29/11/2021	Clarification on certain refund related issues.
132.	Circular No.120/2022-GST CT/GST-15/2017/597 dtd.19/01/2022	GST on service supplied by restaurants through e-commerce operators.
133.	Circular No.121/2022-GST CT/GST-15/2017/632 dtd. 12/07/2022	Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1.
134.	Circular No.122/2022-GST CT/GST-15/2017/643 dtd. 12/07/2022	Clarification on various issue pertaining to GST.
135.	Circular No.123/2022-GST CT/GST-15/2017/649 dtd. 12/07/2022	Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
136.	Circular No.124/2022-GST CT/GST-15/2017/652 dtd. 12/07/2022	Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
137.	Circular No.125/2022-GST CT/GST-15/2017/657 dtd. 12/07/2022	Manner of filing refund of unutilized ITC on account of export of electricity.
138.	Circular No.126/2022-GST CT/GST-15/2017/662 dtd. 12/07/2022	Withdrawal of Circular No. 64/2019-GST dated 14.10.2019.
139.	Circular No.127/2022-GST CT/GST-15/2017/699 dtd. 16/09/2022	Clarifications regarding applicable GST rates & exemptions on certain services.
140.	Circular No.128/2022-GST CT/GST-15/2017/711 dtd. 16/09/2022	GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.
141.	Circular No.129/2022-GST CT/GST-15/2017/722 dtd. 16/09/2022	Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
142.	Circular No.130/2022-GST CT/GST-15/2017/742 dtd. 12/12/2022	Guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
143.	Circular No.131/2021-GST CT/GST-15/2017/778 dtd. 11/01/2023	Clarification to deal with difference in Input Tax Credit(ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 - reg.
144.	Circular No.132/2021-GST CT/GST-15/2017/782 dtd. 11/01/2023	Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act,2017 - reg.
145.	Circular No.133/2021-GST CT/GST-15/2017/786 dtd. 11/01/2023	Clarification with regard to applicability of provisions of section 75(2) of Assam Goods and Services Tax Act, 2017 and its effect on limitation - reg.
146.	Circular No.134/2021-GST CT/GST-15/2017/791 dtd. 11/01/2023	Clarification on various issue pertaining to GST- reg.
147.	Circular No.135/2021-GST CT/GST-15/2017/795 dtd. 11/01/2023	Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 - reg.
148.	Circular No.136/2021-GST CT/GST-15/2017/798 dtd. 11/01/2023	Prescribing manner of filing an application for refund by unregistered persons - reg.
149.	Circular No.1/2023-GST CTS-81/(Pt)/2007/50 dtd. 07/07/2023	Registration under GST Act - registered rent deed.
150.	Circular No.2/2023-GST CTS-81(Pt)/2007/46 dtd. 18/07/2023	Prevention of fake registration and bogus ITC claims - and role of Tax officers under GST.
151.	Circular No.137/2023-GST CT/GST-15/2017/828 dtd. 21/07/2023	Clarification on charging of interest under section 50(3) of the Assam GST Act, 2017 in case of wrong availment of IGST credit and reversal thereof.
152.	Circular No.138/2023-GST CT/GST-15/2017/831 dtd. 21/07/2023	Clarification to deal with difference in Input Tax Credit(ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
153.	Circular No.139/2023-GST CT/GST-15/2017/835 dtd. 21/07/2023	Clarification on TCS liability umder Sec 52 of the Assam GST Act, 2017 in case of multiple E-commerce Operators in one transaction.
154.	Circular No.140/2023-GST CT/GST-15/2017/838 dtd. 21/07/2023	Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.
155.	Circular No.141/2023-GST CT/GST-15/2017/843 dtd. 21/07/2023	Clarification on taxability of shares held in a subsidiary company by the holding company.
156.	Circular No.142/2023-GST CT/GST-15/2017/845 dtd. 21/07/2023	Clarification on refund related issues.
157.	Circular No.143/2023-GST CT/GST-15/2017/851 dtd. 21/07/2023	Clarification on issue pertaining to e-invoice.
158.	Circular No.144/2023-GST CT/GST-15/2017/853 dtd. 21/07/2023	Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.
159.	Circular No.3/2023-GST CTS-81(Pt)/2007/51 dtd. 25/07/2023	Instruction for Scrutiny of Returns.
160.	Circular No.145/2023-GST CT/GST-15/2017/864 dtd.16/08/2023	Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11 th July, 2023.
161.	Circular No.146/2023-GST CT/GST-15/2017/868 dtd.16/08/2023	Clarification regarding applicability of GST on certain services.
162.	Circular No.147/2023-GST CT/GST-15/2017/886 dtd.01/11/2023	Clarification relating to export of services-sub-clause (iv) of the Section 2 (6) of the IGST Act 2017.
163.	Circular No.148/2023-GST CT/GST-15/2017/889 dtd.01/11/2023	Clarification regarding determination of place of supply in various cases.
164.	Circular No.149/2023-GST CT/GST-15/2017/895 dtd.01/11/2023	Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.
165.	Circular No.150/2023-GST CT/GST-15/2017/908 dtd.06/11/2023	Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 07.10.2023.
166.	Circular No.151/2023-GST CT/GST-15/2017/910 dtd.01/11/2023	Clarification regarding applicability of GST on certain services.
167.	Circular No.1/2024-GST CTS-81/(Pt)/2007/86 dtd.30/03/2024	Registration under GST Act-registered rent deed.
168.	Circular No. 152/2024-GST CT/GST-15/2017/987 dtd. 08/07/2024	Reduction of Government Litigation-fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court.
169.	Circular No. 153/2024-GST CT/GST-15/2017/992 dtd. 08/07/2024	Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No.04/2024-Central Tax dated 05.01.2024.
170.	Circular No. 154/2024-GST CT/GST-15/2017/996 dtd. 08/07/2024	Clarifications on the provisions of clause(ca) of Section 10(1) of the Integrated Goods and Services Tax Act,2017 relating to place of supply of goods to unregistered persons.
171.	Circular No. 155/2024-GST CT/GST-15/2017/999 dtd. 08/07/2024	Clarification on valuation of support of import of services by a related person where recipient is eligible to full Input Tax Credit.
172.	Circular No. 156/2024-GST CT/GST-15/2017/1002 dtd. 08/07/2024	Clarification on time limit under Section 16(4) of Assam GST Act, 2017 in respect of RCM supplies received from unregistered persons.
173.	Circular No. 157/2024-GST CT/GST-15/2017/1006 dtd. 08/07/2024	Mechanism for providing evidence of compliance of conditions of Section 15(3)(B)(ii) of the Assam GST Act, 2017 by the suppliers.
174.	Circular No. 158/2024-GST CT/GST-15/2017/1009 dtd. 08/07/2024	Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company.
175.	Circular No. 159/2024-GST CT/GST-15/2017/1013 dtd. 08/07/2024	Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value.
176.	Circular No. 160/2024-GST CT/GST-15/2017/1018 dtd. 08/07/2024	Clarification on taxability of salvage/wreck value earmarked in the claim assessment of the damage caused to the motor vehicle.
177.	Circular No. 161/2024-GST CT/GST-15/2017/1022 dtd. 08/07/2024	Clarification in respect of GST liability and input tax credit(ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 140/2023-GST dated 21.07.2023.
178.	Circular No. 162/2024-GST CT/GST-15/2017/1026 dtd. 08/07/2024	Entitlement of ITC by the insurance companies on the expanses incurred for repair of motor vehicles in case of reimbursement mode of insurance claimed settlement.
179.	Circular No. 163/2024-GST CT/GST-15/2017/1030 dtd. 08/07/2024	Clarification regarding taxability on the transaction of proving loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
180.	Circular No. 164/2024-GST CT/GST-15/2017/1034 dtd. 08/07/2024	Clarification on availability of input tax credit ducts and manholes used in network of optical fiber cables(OFCs) in terms of Section 17(5) of the Assam GST Act, 2017.
181.	Circular No. 165/2024-GST CT/GST-15/2017/1037 dtd. 08/07/2024	Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors.
182.	Circular No. 166/2024-GST CT/GST-15/2017/1042 dtd. 08/07/2024	Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India(NHAI) in Hybrid Annuity Mode(HAM) model.
183.	Circular No. 167/2024-GST CT/GST-15/2017/1046 dtd. 08/07/2024	Clarification on time of supply of services of spectrum usage and other similar services under GST.
184.	Circular No. 168/2024-GST CT/GST-15/2017/1068 dtd. 18/07/2024	Guidelines for recovery of outstanding dues, in cases where first appeal has been disposed of, till Appellate Tribunal comes into operation.
185.	Circular No. 169/2024-GST CT/GST-15/2017/1072 dtd. 18/07/2024	Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
186.	Circular No. 170/2024-GST CT/GST-15/2017/1079 dtd. 18/07/2024	Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.
187.	Circular No. 171/2024-GST CT/GST-15/2017/1083 dtd. 18/07/2024	Seeks to exempt the registered person whose aggregate turnover in the financial year 2023-24 is upto two crore rupees, from filing annual return for the said financial year.
188.	Circular No. 172/2024-GST CT/GST-15/2017/1113 dtd. 13/09/2024	Clarification regarding applicability of GST on certain services.
189.	Circular No. 173/2024-GST CT/GST-15/2017/1119 dtd. 13/09/2024	Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi.
190.	Circular No. 174/2024-GST CT/GST-15/2017/1122 dtd. 13/09/2024	Clarification in respect of advertising services provided to foreign clients.
191.	Circular No. 175/2024-GST CT/GST-15/2017/1127 dtd. 13/09/2024	Clarification on availability of input tax credit in respect of demo vehicles.
192.	Circular No. 176/2024-GST CT/GST-15/2017/1131 dtd. 13/09/2024	Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
193.	Circular No. 177/2024-GST CT/GST-15/2017/1136 dtd. 13/09/2024	Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
194.	Circular No. 181/2024 CT/COMP-7/2024/173 dtd. 21/10/2024	Guidelines for claiming of SGST reimbursement under Assam Industrial Scheme, 2017 and 2021 through portal https://commercialtax.assam.gov.in.