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

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by trusts

Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Clarification on GST refund claims filed by UIN entities

Guidelines for Deductions and Deposits of TDS by DDO under GST

GST on Priority Sector Lending Certificates from 1.7.2017 to 27.5.2018

E-way bill in case of storing of goods in godown of transporter.

Processing of GST refund applications of Canteen Stores Department

CBIC clarification on 7 GST Refund Related Issues

Recovery of arrears of wrongly availed CENVAT credit & inadmissible transitional credit

Principal-agent relationship in context of Schedule I of CGST Act

Much needed clarification on Removal of restriction of refund of accumulated ITC on fabrics

GST on services provided by Industrial Training Institutes (ITI)

5% GST on fertilizers supplied for use in manufacture of other fertilizers

GST on petroleum gases retained for manufacture of petrochemical & chemical products
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.
