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

GST exemption to DG Shipping approved maritime courses

GST on service of display of name or placing of name plates of donor

Clarification on issue of GST on Airport levies

GST: Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

Clarification regarding GST rates & classification of Goods on 7 items

CBIC withdraws Discount Circular No. 105/24/2019-GST dated 28.06.2019

CBIC clarifies on GST refund subsequent to favourable order in appeal

GST refund application when NIL refund application already been filed

Waiver from recording of UINs extended till 31st March 2020

GST on contribution charged by a Residential Welfare Association

Procedure under GST for goods sent / taken out of India for exhibition

GST on Information Technology enabled Services (ITeS services)

Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018

Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018
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.
