GST Instruction

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Instruction No. 01/2024-GSTGuidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.
Instruction No. 01/2023-24-[GST-INV]Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg.
Instruction No. 01/2023-GSTGuidelines for Special All-India Drive against fake registrations -regarding
Instruction No. 02/2023-GSTStandard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
Instruction No. 03/2023-GSTGuidelines for processing of applications for registration.
Instruction No. 04/2023-GSTServing 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.
Instruction No. 05/2023-GSTJudgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).
Instruction No. 01/2022-GSTGuidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017
Instruction No. 02/2022-GSTStandard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19
Instruction No. 01/2022-23[GST-INV]Deposit of tax during the course of search, inspection or investigation
Instruction No. 03/2022-GSTProcedure relating to sanction, post-audit and review of refund claims
Instruction No. 02/2022-23-[GST-INV]Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
Instruction No. 03/2022-23[GST-INV]GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017
Instruction No. 04/2022-23 [GST-Inv.]Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017
Instruction No. 04/2022-GSTManner 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.
Corrigendum [GST INV-OD]Corrigendum to Instruction No. 01/2020-21.
01/2020-21 [GST-INV-DGOV Ref]Instructions/Guidelines regarding procedures to be followed during Search Operation.
 Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017
01/2021-22 [GST-INV]Reporting of major cases of GST evasion.
02/2021-22 [GST-INV-ISP]Protocol for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau.