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Circular No. 157/13/2021-GST
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During the covide-19 the department has been issued so many notification & circular to relief the taxpayer in pandemic time. The Circular No 157/13/2021-GST is also the one of them. The circular was issued to implement the order of Hon’ble Supreme Court dated 27.04.2021. The circular is taken as much relief by the government for the various taxpayers which wants to filled appeal & any other proceeding which are time barred. The circular issued by department is as follows :- ...