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

Clarification regarding GST rates & classification (goods)

GST Refund- CBIC clarifies on 7 Issues

GST on Export Services through supplier of services located outside India

Denial of composition option by tax authorities and effective date thereof

CBIC clarifies on 6 Important GST Related Issue

GST: Processing of financial assistance request under Seva Bhoj Yojna

Collection of tax at source (TCS) under GST by Tea Board of India

Scope of principal & agent relationship in context of del-credere agent

Procedure in respect of GST return of time expired drugs or medicines

Casual taxable person registration & recovery of excess ITC distributed by ISD

GST Refund: Deficiency memo & Receipt of capital goods under EPCG

Processing of Applications for Cancellation of GST Registration submitted in FORM GST REG-16

Foreign embassies to comply CGST notifications to claim compensation cess refund

Modification to Guidelines for Deductions & Deposits of TDS under GST
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.
