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Amendment Tree
of
Circular
No. 131/1/2020-GST Central Tax
1
28 Nov, 2022
Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.
Instruction No. 04/2022 Central Tax
Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.
2
23 Jan, 2020
Standard Operating Procedure (SOP) to be followed by exporters -reg.
Circular No. 131/1/2020-GST Central Tax
Standard Operating Procedure (SOP) to be followed by exporters -reg.
No prior amendment.
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28 Jun
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28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).