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 liability and ITC Clarifications for Warranty/ Extended Warranty
Goods and Services Tax
Goods and Services Tax
GST on Salvage/Wreck Value in Claim Assessment of Damaged Motor Vehicle
Goods and Services Tax
Goods and Services Tax
Requirement to Reverse ITC for Life Insurance Premium Portion Not included in Taxable Value
Goods and Services Tax
Goods and Services Tax
GST on ESOP/ESPP/RSU provided through overseas holding company
Goods and Services Tax
Goods and Services Tax
Mechanism for providing evidence of compliance under Section 15(3)(b)(ii) of CGST Act
Goods and Services Tax
Goods and Services Tax
Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons
Goods and Services Tax
Goods and Services Tax
Valuation of Imported Services by Related Party- Full ITC Eligibility: CGST Circular
Goods and Services Tax
Goods and Services Tax
GST: Clarifications on special procedure for specified commodity manufacturers
Goods and Services Tax
Goods and Services Tax
Monetary limits for filing appeals by Department before GSTAT, HC & SC
Goods and Services Tax
Goods and Services Tax
Clarification on Place of Supply of Goods to Unregistered Persons under IGST Act
Goods and Services Tax
Goods and Services Tax
GST Clarifications: Passenger Transport, Electricity Charges, Job Work, DMFTs & Horticulture Services
Goods and Services Tax
Goods and Services Tax
CBIC Clarifies on GST rate on imitation zari thread or yarn
Goods and Services Tax
Goods and Services Tax
Clarification on taxability of personal & corporate guarantee in GST
Goods and Services Tax
Goods and Services Tax
Clarification regarding determination of place of supply in various cases
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.
