List of GST Circulars issued by CBIC during 2020, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. GST laws:
| List of CBIC CGST Circulars 2020 (No./ Date/ Particulars) |
| CBIC GST Circular 140/10/2020 dt. 10/06/2020: CBIC clarifies the issue of applicability of GST on reverse charge basis in the case of Director’s remuneration paid by the companies, specially in the case of directors employed by the company, like whole time directors including managing directors and in the case of independent directors (non-employees). |
| CBIC GST Circular 139/09/2020 dt. 10/06/2020: CBIC has clarified issues relating to refund of accumulated ITC in respect of invoices whose details are not reflected in the FORM GSTR-2A of the applicant. |
| CBIC GST Circular 134/04/2020 dt. 23/03/2020: CBIC clarifies various issues of GST law concerning the companies under the procedure of IBC, 2016. Also refer CBIC Clarification vide Circular 187/19/2022 in this regard. |
| CBIC GST Circular 133/03/2020 dt. 23/03/2020: CBIC clarifies issues relating to apportionment/ transfer of input tax credit (ITC) in the cases involving business reorganization, like merger, demerger, amalgamation, etc., u/s 18(3) of the CGST Act read with CGST rule 41(1). |
| CBIC GST Circular 132/2/2020 dt. 18/03/2020: CBIC clarifies the issue of pending disposal of appeals, in view of the fact that appellate authorities are not passing the Orders on the grounds that the appellate tribunal has not yet been constituted and that no remedy is available against their Order-in-Appeal. |
| CBIC GST Circular 131/1/2020 dt. 23/01/2020: CBIC prescribes Standard Operating Procedure (SOP) to be followed for submission of certain information by exporters whose scrolls have been kept in abeyance for verification. |
| CBIC IGST Circulars 2020 (No./ Date/ Particulars) |
| CBIC UTGST Circulars 2020 (No./ Date/ Particulars) |
| CBIC Compensation Cess Circulars 2020 (No./ Date/ Particulars) |
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |