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
Re-credit in electronic credit ledger using FORM GST PMT-03A
Goods and Services Tax
Goods and Services Tax
Clarification on issue of claiming refund under inverted duty structure
Goods and Services Tax
Goods and Services Tax
Clarification on GST Refund on deemed export, GST on perquisites etc
Goods and Services Tax
Goods and Services Tax
GST Demand & penalty in respect of transactions involving fake invoices
Goods and Services Tax
Goods and Services Tax
Circular on reversal of ineligible/blocked ITC in Form GSTR-3B & GSTR-1
Goods and Services Tax
Goods and Services Tax
Proper officer for adjudication of SCN issued by officers of DGGI
Goods and Services Tax
Goods and Services Tax
GST refund filing Mechanism for taxpayers registered in erstwhile UT of Daman & Diu
Goods and Services Tax
Goods and Services Tax
GST on supply of restaurant service through e-commerce operators
Goods and Services Tax
Goods and Services Tax
CBIC issues Clarification on 4 GST refund related issues
Goods and Services Tax
Goods and Services Tax
CBIC clarifies on GST rates & exemptions on 9 services
Goods and Services Tax
Goods and Services Tax
CBIC clarifies on GST rates & classification for 12 Category of goods
Goods and Services Tax
Goods and Services Tax
CBIC clarifies on GST Refund under section 77/19 of CGST/IGST Act
Goods and Services Tax
Goods and Services Tax
CBIC clarifies on export of services-condition (v) of section 2(6) of IGST Act, 2017
Goods and Services Tax
Goods and Services Tax
CBIC clarifies on issuance of debit note, physical copy of invoice & refund of unutilized ITC
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.
