Type: Circulars- Central Tax
Find Central Tax circulars covering CGST provisions, ITC, registration, returns, refunds, tax administration and other GST compliance matters.
Goods and Services Tax
Goods and Services Tax
Clarification on GST Treatment of Vouchers by CBIC
Goods and Services Tax
Goods and Services Tax
Clarification on Place of Supply for Online Services to Unregistered Recipients
Goods and Services Tax
Goods and Services Tax
ITC Availability for Goods Under Ex-Works Contract Clarified
Goods and Services Tax
Goods and Services Tax
Clarification on ITC Reversal for ECO under GST Act
Goods and Services Tax
Goods and Services Tax
Amendment to GST Circular on Adjudication of DGGI Cases
Goods and Services Tax
Goods and Services Tax
Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024
Goods and Services Tax
Goods and Services Tax
Clarification on Waiver of Interest & Penalty under Section 128A of CGST ACT
Goods and Services Tax
Goods and Services Tax
Clarification on Input Tax Credit: Circular No. 237/31/2024-GST
Goods and Services Tax
Goods and Services Tax
Clarification on scope of “as is / as is, where is basis” mentioned in GST Circulars
Goods and Services Tax
Goods and Services Tax
GST Rates Clarified for Specific Goods – Circular 235/29/2024
Goods and Services Tax
Goods and Services Tax
Clarification on GST Applicability for Various Services
Goods and Services Tax
Goods and Services Tax
IGST Refund for exporters who initially imported without paying IGST & Cess
Goods and Services Tax
Goods and Services Tax
Clarification on GST Place of Supply for Data Hosting Services
Goods and Services Tax
Goods and Services Tax
Input Tax Credit Clarification for Demo Vehicles – GST Circular
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.
