Type: Circulars- Central Tax
Find Central Tax circulars covering CGST provisions, ITC, registration, returns, refunds, tax administration and other GST compliance matters.

GSTAT Appeal Procedure in DGGI Common Adjudicating Authority Cases

CBIC Clarifies GST Jurisdiction After Taxpayer Migration

GST Proceedings Valid Despite Jurisdiction Change Due to Business Migration

CBIC Assigns Proper Officers for Section 74A, 75(2) & 122 of CGST Act

CBIC Withdraws Circular No. 212/6/2024-GST dated 26th June, 2024

CBIC Modifies DIN Rules: eOffice Issue Number Equals DIN for GST Orders

CBIC clarifies treatment of secondary or post-sale discounts under GST

CBIC Clarifies Review of Orders by CAA under GST

No DIN Required on GST Portal Documents with RFN: CBIC Circular

GST: Section 128A Clarifications on Waiver of interest and penalties

GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks & ground clearance

Clarification on Late Fee for Delay in FORM GSTR-9C Filing

GST Clarifications on Penal Charges, Exemptions & GST on certain Services

GST Circular on Co-Insurance Premium and Ceding/Re-Insurance Commission
Central Tax Circulars provide clarifications and procedural guidance relating to the Central Goods and Services Tax framework. This TaxGuru archive brings together circulars dealing with CGST provisions and compliance matters including input tax credit, registration, returns, refunds, tax administration, demands and other GST issues. Taxpayers, businesses and GST professionals can use this category to locate Central Tax circulars relevant to GST compliance, interpretation and research.
