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

Maintenance of books of accounts by principal and an auctioneer

GST on supply by artist in various States & on supply from galleries

No IGST on Inter-State movement of rigs, tools and all goods on wheels

Classification and GST rate on Terracotta idols

Clarification on taxability of custom milling of paddy – regarding

Refund of unutilized input tax credit of GST to exporters of fabrics

Procedure for Manual filing & processing of GST refund claims

GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories

Due date for generation of Form GSTR-2A & Form GSTR-1A

Procedure for procurement of supplies of goods from DTA by EOU, EHTP, STP, BTP Unit

GST on Unstitched Salwar Suits / Cut pieces of Fabrics under GST

GST on superior kerosene oil for manufacture of Linear Alkyl Benzene

GST on printing contracts of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc.

GST: Clarification on movement of goods on approval basis
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.
