Circular 7/2021 – Instructions/Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions. Circular 6/2021 – Proper officer functions – scrutiny, assessment, detention, seizure, release and refund – reg Circular 04/2021 – Guidelines on blocking of credit under Rule 86A of SGST Rules, 2017 Trade Circular –  1/2021

  Circular 8/2020 – System generated Document Identification Number (DIN) is mandatory for communications issued from the Goods and Services Tax Department – reg. Circullar 6/2020 – Filing of GSTR-3B returns correctly – Guidelines regarding disclosure of ineligible ITC on account of IGST paid on inward interstate supply and import supplies in form GSTR-3B. Circular