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
GST on advertising services provided to foreign clients
Goods and Services Tax
Goods and Services Tax
GST Rates: Solar Cookers, Fire Sprinklers, Poultry Machinery Parts, Pre-Packaged Agricultural Produce & Govt Agency Supplies
Goods and Services Tax
Goods and Services Tax
GST Clarifications: Railways, SPV, RERA, Digital Payments, Reinsurance & Accommodation Services
Goods and Services Tax
Goods and Services Tax
Circular No. 227/21/2024-GST: New Procedure for CSD Refund
Goods and Services Tax
Goods and Services Tax
Mechanism for Refund of Additional IGST Paid on Price Revision Post-Exports
Goods and Services Tax
Goods and Services Tax
Clarification on Corporate Guarantee Services: GST Circular No. 225/19/2024
Goods and Services Tax
Goods and Services Tax
Guidelines for Recovery of Outstanding Dues Post First GST Appeal
Goods and Services Tax
Goods and Services Tax
Proper officer Provisions amended for GST Registration & Composition Levy
Goods and Services Tax
Goods and Services Tax
Time of Supply for Spectrum Usage and Similar Services under GST
Goods and Services Tax
Goods and Services Tax
GST on HAM Model for NHAI Projects: Time of Supply Clarified
Goods and Services Tax
Goods and Services Tax
Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors
Goods and Services Tax
Goods and Services Tax
Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks
Goods and Services Tax
Goods and Services Tax
GST on Loans Provided by Overseas Affiliate to Indian Affiliate or Related Persons
Goods and Services Tax
Goods and Services Tax
ITC Entitlement for Insurance Companies on Motor Vehicle Repair Expenses under Reimbursement Claims
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.
