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

IGST / GST refund on Export: CBEC clarifies on 13 Issues

Circular on Processing of refund application for UIN entities

GST on services by members of Joint Venture to JV & vice versa

GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.

CBEC Direction on Non-transition/utilization of Blocked/Disputed Cenvat Credit

6 New Clarifications regarding GST on services

Central Tax Superintendent can issue SCN & orders U/s. 74 of CGST Act, 2017

GST rates on various supplies made to Indian Railways

Applicability of GST on Polybutylene feedstock and LPG

GST on College Hostel Mess Fees- CBEC issues Clarification

GST on accommodation services, betting, gambling, horse racing, cinema etc.

Clarification on all aspects of Filing of Returns under GST: Must Read

Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance Ruling

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
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.
