Circular No. 114/33/2019-GST 1
F. No. 354/136/2019-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, the 11th October 2019
To,
The Principal Chief Commissioners/ Chief Commission
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Circular No : 114/2019Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/circular-cgst-114.pdf