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

SOP for implementation of provision of suspension of GST registrations

Waiver from UIN recording on invoices of April 2020 to March 2021

Provisions relating to Quarterly Return Monthly Payment Scheme

CBIC clarifies CGST ITC Rule 36(4) for Feb, 2020 to Aug, 2020

CBIC clarifies on manner of calculation of interest & Late Fees

GST on Director’s remuneration – CBIC clarifies

GST Refund of accumulated ITC for invoices not reflected in GSTR-2A

GST implementation issues- CBIC issues 3rd Clarification

Challenges in implementation of GST provisions – CBIC clarifies

CBIC Clarifies GST Return due date extension and related issues

CBIC Clarification on GST refund related issues

Clarification on issues under GST for companies under IBC, 2016

Apportionment of ITC in cases of business reorganization

GST Appeal in regard to non-constitution of Appellate Tribunal
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.
