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

Fake GST Bill/ITC: SOP to be followed by exporters

Reverse Charge Mechanism (RCM) on renting of motor vehides – req

SOP to be followed in case of non-filers of GST returns

CBIC issues format of Summons, Arrest memo, Search Authorisation

CBIC Withdraw Circular No. 107/26/2019-GST dt. 18.07.2019 – ITeS services under GST

CBIC clarifies on Rate of GST on Job Work

Fully electronic refund process via Form GST RFD-01 & single disbursement

Optional filing of annual GST return Form GSTR-9 / GSTR-9A- CBIC clarifies

CBIC clarifies on 20 Percent Restriction on ITC

CBIC mandates quoting of DIN in all communications from 08.11.2019

GST on license fee charged by States for grant of Liquor licences

Effective date of explanation inserted in notification No. 11/2017- CTR

GST on supply of securities under Securities Lending Scheme, 1997

Place of supply of software/design services related to ESDM industry
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.
