Section No. 10 - Composition levy

Circular Issued - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
01/2017 - GST 26.06.2017

It specifies proper officer for provisions relating to Registration and Composition levy under the CGST Act, 2017 or the rules made there under. 

01/2017 Order No. - Central Tax 13.10.2017
It was issued to remove the difficulties in respect of provision of section 10 of the CGST Act, 2017.
Superceded vide The CGST (Removal of Difficulties) Order No.
01/2019-Central Tax, dated 01.02.2019.
77/51/2018 - GST 31.12.2018
It clarifies on the issue of denial of composition option by tax authorities and effective date thereof
97/16/2019 - GST 05.04.2019

It clarifies the issue of exercise of option to pay tax ( composition scheme for service providers) under notification No. 2/2019-Central Tax (Rate), dated 07.03.2019. 

121/40/2019 - GST 11.10.2019

GST on License Fee Charged by the States for Grant of Liquor Licenses to Vendors-Reg,