https://www.taxtmi.com/forum/issue?id=117986 Circulars issued by the CBIC function as departmental clarifications under central law applicable to the CGST component and are administratively binding on the issuing department but not judicially binding on courts or taxpayers. States are formally required to issue SGST equivalents under their statutory powers, though GST Council recommendations and administrative practice commonly produce practical uniformity; several states have begun issuing their own circulars, instructions or SOPs to replicate or align with central guidance. en-us Wed, 08 Jun 2022 07:34:35 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117986 Circulars issued by the CBIC function as departmental clarifications under central law applicable to the CGST component and are administratively binding on the issuing department but not judicially binding on courts or taxpayers. States are formally required to issue SGST equivalents under their statutory powers, though GST Council recommendations and administrative practice commonly produce practical uniformity; several states have begun issuing their own circulars, instructions or SOPs to replicate or align with central guidance. Discussion-Forum GST Wed, 08 Jun 2022 07:34:35 +0530 https://www.taxtmi.com/forum/issue?id=117986