New Delhi, Oct. 28 -- The Central Board of Indirect Taxes and Customs (CBIC) has issued eight circulars clarifying GST registration, export payments and tax demand proceedings to reduce compliance difficulties and ensure uniformity in tax administration.

The circulars follow decisions taken at the 57th GST Council meeting and address registration documents, pre-show-cause notices, evidence of fraud and the use of artificial intelligence (AI) in tax adjudication.

Clearer GST Registration Process

The CBIC noted that registration delays and rejections often result from missing information, inconsistent details and illegible documents. It directed officers not to seek unnecessary documents or raise queries unrelated to registration require...