Section No. 148 - Special procedure for certain processes.
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
124/43/2019 - GST 18.11.2019 |
Clarification regarding Optional Filing of Annual Return under notification No. 47/2019-Central Tax, dated 09.10.2019-Reg. |
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134/04/2020 - GST 23.03.2020 |
Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
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187/19/2022 - GST 27.12.2022 |
Clarification regarding the treatment of statutory dues under GST laws in respect of taxpayers for whom the proceedings have been finalized under Insolvency and Bankruptcy Code, 2016.
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208/2/2024 - GST 26.06.2024 |
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-Reg. |