Instructions
Instruction No. 04 2022-GST - Manner of processing and sanction of IGST refunds, withheld in terms of clause (
Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.
Instructions
Corrigendum [GST INV-OD] - Corrigendum to Instruction No. 01 2020-21
Corrigendum to Instruction No. 01/2020-21.
Instructions
01 2020-21 [GST-INV-DGOV Ref] - Instructions Guidelines regarding procedures to be followed during Search Operat
Instructions/Guidelines regarding procedures to be followed during Search Operation.
Instructions
Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017
Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017
Instructions
01 2021-22 [GST-INV] - Reporting of major cases of GST evasion
Reporting of major cases of GST evasion.
Instructions
02 2021-22 [GST-INV-ISP] - Protocol for sharing of information by Law and Enforcement Agencies & Department
Protocol for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau.
Instructions
02 2021-22 [GST-INV-DR] - Issuance of SCNS in Time Bound Manner - Regarding
Issuance of SCNS in Time Bound Manner - Regarding.
Instructions
Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017
Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017
Instructions
2 1 2020-GST - Implementation of decision to expedite pending refund claims - reg
Implementation of decision to expedite pending refund claims - reg.
Instructions
3 2 2020-GST - Payment of GST by real estate promoter developer supplying construction of resid
Payment of GST by real estate promoter/developer supplying construction of residential apartment etc,on the shortfall value of inward supplies from registered supplier at the end of the financial year - reg.
Instructions
Admin instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017 -reg
Admin instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017 -reg.
Instructions
01 2019-20 [GST-INV-Arrest-caveat] - Arrest under GST- Filing of Caveat in Honble Supreme Court
Arrest under GST- Filing of Caveat in Honble Supreme Court.
Instructions
02 2019-20 [GST-INV-Arrest-caveat] - Direction of Honble Supreme Court in the matter of SLP No. 4322-4324 2019
Direction of Honble Supreme Court in the matter of SLP No. 4322-4324/2019.
Instructions
03 2019-20 [GST-INV] - Monitoring of Companies under the process of strike off u s 248 of Companies Act
Monitoring of Companies under the process of strike off u/s 248 of Companies Act, 2013.
Instructions
04 2019-20 [GST-INV-Seizure] - Judgement of Honble Supreme Court in the case of state of Uttar Pradesh & Ors vs
Judgement of Honble Supreme Court in the case of state of Uttar Pradesh & Ors vs. M/s. Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 & 8944/2019.
Instructions
Constitution of Grievance Redressal Committees at Zonal State level for redressal of grievances of t
Constitution of Grievance Redressal Committees at Zonal/State level for redressal of grievances of taxpayers on GST related issues-reg.
Instructions
Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017
Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017