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

6% Composition Scheme- Date to apply extended to 31st July 2019

GST refund on inward supply of indigenous goods by retail outlets established at departure area of international airport

CBIC clarifies GST treatment of secondary or post-sales discounts

Processing of refund in Form GST RFD-01A wrongly mapped on portal

Place of supply for Services provided by Ports or on goods temporarily imported in India

GST on additional / penal interest- Clarification

GST exemption on upfront amount payable in installments for long term lease of plots

GST Applicability on Seed Certification Tags

Opportunity to apply for revocation of cancellation of GST registration

CBIC clarifies manner of utilization of GST input tax credit

CBIC clarifies on 3% GST Rate option under notification No. 2/2019 CT(R)

Transfer of input tax credit in case of death of sole proprietor

Verification for grant of new GST registration- CBIC clarifies

CBIC clarification on GST Refund and Reversal of Input Tax Credit
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.
