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

CBIC clarifies conditions for export of services under IGST Act 2017

GST Clarification 2023: Applicability of GST on certain services

GST Clarification 2023: Rates & Classification of Goods

Clarification on Taxability of Services between Distinct Offices under GST

Clarification on Applicability of E-Invoice for Supplies to Government Departments

Clarification on GST Refund Issues: CBIC Circular 197/09/2023-GST

Taxability of Shares in Subsidiary Company: CBIC Circular 196/08/2023-GST

Clarification on ITC Availability for Warranty Replacement

Clarification on TCS Liability for Multiple E-commerce Operators

Clarification on Input Tax Credit Availment in GSTR-3B and GSTR-2A

Clarification on Charging of Interest for Wrong Availment of IGST Credit – CBIC Circular

Clarification regarding GST rate and classification of ‘Rab’

Clarifications regarding applicability of GST on certain services

CBIC clarifies on GST rates and classification of certain goods
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.
