Circular No. 36/10/2018-GST
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017. It has decided that the entities having Unique Identity Number (UIN) may be given centralised registration, at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compl iances in respect of such entities.
In order to clarify some of the issues and to ensure uniformity of implementation across field formations. The Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) hereby clarifies the following issues:
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