Instructions
Instruction No. 01 2025-GST - GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST
GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017 - REG.
Instructions
Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No
Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.
Instructions
Instruction No. 02 2025-GST - Procedure to be followed in department appeal filed against interest and or pena
Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
Instructions
Instruction No. 03 2025-GST - Instructions for processing of applications for GST registration
Instructions for processing of applications for GST registration
Instructions
Instruction No. 04 2025-GST - Grievance Redressal Mechanism for processing of application for GST registration
Grievance Redressal Mechanism for processing of application for GST registration
Instructions
Instruction No. 05 2025-GST - Timely production of records information for audit
Timely production of records/information for audit
Instructions
Instruction No. 06 2025-GST - Provisional sanction of refund claims on the basis of identification and evaluat
Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system
Instructions
Instruction No. 01 2023-24-[GST-INV] - Guidelines for CGST field formations in maintaining ease of doing business while
Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg.
Instructions
Instruction No. 01 2024-GST - Guidelines for initiation of recovery proceedings before three months from the d
Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.
Instructions
Instruction No. 02 2023-24 - Guidelines for Second special All-India Drive against fake registrations-regardi
Guidelines for Second special All-India Drive against fake registrations-regarding.
Instructions
Instruction No. 03 2023-24 - Applying para 2(g) of Instruction No. 01 2023 24-GST (Inv.) dt. 30-3-2024 in Aud
Applying para 2(g) of Instruction No. 01/2023 24-GST (Inv.) dt. 30-3-2024 in Audit.
Instructions
Instruction No. 04 2024-GST - Systemic improvement with respect to mapping de-mapping of the officers on the
Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding
Instructions
Instruction No. 01 2023-GST - Guidelines for Special All-India Drive against fake registrations -regarding
Guidelines for Special All-India Drive against fake registrations -regarding
Instructions
Instruction No. 02 2023-GST - Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
Instructions
Instruction No. 03 2023-GST - Guidelines for processing of applications for registration
Guidelines for processing of applications for registration.
Instructions
Instruction No. 04 2023-GST - Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of
Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer.
Instructions
Instruction No. 05 2023-GST - Judgment of the Honourable Supreme Court in the case of Northern Operating Syste
Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).
Instructions
Instruction No. 01 2022-GST - Guidelines for recovery under section 79 for cases covered under explanation to
Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017
Instructions
Instruction No. 02 2022-GST - Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 20
Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19
Instructions
Instruction No. 01 2022-23[GST-INV] - Deposit of tax during the course of search, inspection or investigation
Deposit of tax during the course of search, inspection or investigation
Instructions
Instruction No. 03 2022-GST - Procedure relating to sanction, post-audit and review of refund claims
Procedure relating to sanction, post-audit and review of refund claims
Instructions
Instruction No. 02 2022-23-[GST-INV] - Guidelines for arrest and bail in relation to offences punishable under the CGST
Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
Instructions
Instruction No. 03 2022-23[GST-INV] - GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVIC
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017
Instructions
Instruction No. 04 2022-23 [GST-Inv.] - Guidelines for launching of prosecution under the Central Goods & Services Tax A
Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017