Circular Circular No 76/50/2018 Central Tax Dated F. No. CBEC-20/16/04/2018-GST dated 31st Dec 2018 clarifies tax treatment for (a) Supplies of old vehicles by govt. (b) Penalty for late filing of 3B (c) Debit or Credit Note for revision of prices (d) GST on TDS Valuation and TCS valuation (e) owner of goods under section 129

Financial Year: 2018

Here is the link for the aforesaid circular

76/50/2018 GST 

Thanks & Regards

CA Rahul Gupta

RVG & Co

Chartered Accountants