Cir.No.76/50/2018 GST (CBEC 20/16/04/2018) dt.31.12.2018 Clarificationon certain issues (sale by government departments to unregistered person; leviabilityof penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)related to GST-Reg.

Link