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

CBIC clarifies on Scope of Intermediary services under GST

CBIC clarifies issues relating to Extension of timelines for application for revocation of cancellation of registration

SC order not extend every action/proceeding under CGST Act: CBIC

CBIC clarifies on Applicability of Dynamic QR Code on B2C invoices

GST rate on laterals/parts of Sprinklers or Drip Irrigation System

No GST on guaranteeing of loans by Govt for their undertaking or PSU

GST on milling of wheat into flour or paddy into rice for distribution by Govt

GST on works contract service by way of construction of rope way

GST on services provided by Central or State Boards of Examination

GST on annuities paid for construction of road

No GST on supply of food in Anganwadis and Schools

GST: SOP to implement extended time limit for revocation of cancellation of registration

Clarification on GST refund & Adjusted total turnover calculation

Applicability of Dynamic QR Code on B2C invoices & compliance
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.
