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
Manner of filing application for GST refund by unregistered persons
Goods and Services Tax
Goods and Services Tax
Treatment of statutory dues under GST law for taxpayers under IBC
Goods and Services Tax
Goods and Services Tax
Taxability of No Claim Bonus & applicability of GST e-invoicing
Goods and Services Tax
Goods and Services Tax
Applicability of section 75(2) of CGST Act, 2017 & its effect on limitation
Goods and Services Tax
Goods and Services Tax
ITC Entitlement where place of supply is determined under proviso to section 12(8) of IGST Act
Goods and Services Tax
Goods and Services Tax
Clarification to deal with difference in ITC availed in FORM GSTR-3B
Goods and Services Tax
Goods and Services Tax
Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2
Goods and Services Tax
Goods and Services Tax
Clarification on formula for grant of GST refund in cases of inverted duty structure
Goods and Services Tax
Goods and Services Tax
Guidelines for filing/revising TRAN-1/TRAN-2 as per SC order
Goods and Services Tax
Goods and Services Tax
Clarification on GST rates & classification (goods) – 47th GST Council meeting
Goods and Services Tax
Goods and Services Tax
GST on liquidated damages, compensation & penalty out of breach of contract
Goods and Services Tax
Goods and Services Tax
CBIC clarifies GST rates & exemptions on 16 services
Goods and Services Tax
Goods and Services Tax
CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019
Goods and Services Tax
Goods and Services Tax
Manner of filing refund of unutilized ITC on account of export of electricity
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.
