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Others Circulars |
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Conduct of Joint Audits by CGST / SGST Officers, Dated 3rd April 2024 |
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The Chief Commissioner of Central Tax, Central Excise, and Customs for Thiruvananthapuram Zone held a meeting with the Special Commissioner, SGST on 21.03.2024. It was decided that both CGST and SGST Audit Teams would collaborate and participate in each other's audits. The Chief Commissioner directed that each Audit Circle of CGST should share its monthly Audit Plan with SGST counterparts. The Commissioner instructed Circle AC/DCs to coordinate with State GST authorities and develop a framework to initiate joint audit work immediately as per the Chief Commissioner's directive. |
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CBIC SOP on Preventive Vigilance Mechanism during election , Dated 23rd
March 2024 |
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Standard Operating Procedure for stepping up of Preventive Vigilance Mechanism by the jurisdictional CBIC field formations and to prevent flow of suspicious cash, illicit liquor, drugs/narcotics, freebies and smuggled goods during elections |
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Instruction F.No. 3(543)/GST/POLICY/2024/1355-60, Dated 21st
March 2024 |
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Rectification of Assessment Orders u/s 161 -NCT of Delhi |
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Instruction F.No. 3(543)/GST/POLICY/2024/1312-18, Dated 1st
March 2024 |
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Guidelines for Rectification of Demand Orders under DGST Act, 2017 |
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Circular No: F. No.A-50050/99/2018-CESTAT-DOR-DOR, Dated
February 2024 |
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The Ministry of Finance released a Circular on February 15, 2024, regarding the selection process for Member(s) in the Goods and Services Tax Appellate Tribunal (Principal / State Benches). |
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Instruction No: F.6 (4)/GST/Policy/2022/1122-23, Dated
29th
November 2023 |
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Implementation of Mandatory DIN/RFN on Delhi GST Department Communications |
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Instruction No: F.3/432/GST/Policy/2023/1048-1053, Dated
31st
October 2023 |
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In cases where SCNs have been issued based on HSN/SAC Codes or transactions carried out with cancelled taxpayers, the Proper Officer should carefully examine relevant facts and supporting records to make decisions on a case-by-case basis, following the law. |
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Order no 22/2023, Dated
16th
October 2023 |
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This Office Order specifies the procedure to be followed for speedy closure of pending DRC 03s, mostly relate to voluntary payment, by the concerned Central GST Officers of Jaipur Zone, in view of the time limit prescribed under Section 73 of the GST Act for verification of pending DRC 03s of 2018-19 is fast approaching. |
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Kerala Circular No.
13/2023, Dated
22nd
June 2023 |
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Kerala State Goods & Services Tax Department Maintenance of Call Book -
instructions |
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Karnataka Circular No.
GST-02/2023-24, Dated
23rd
June 2023 |
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Karnataka State GST Department has instructed all their officers vide this Circular to generate RFN (Reference Number) through GSTN portal in respect of all offline communication (physically generated communication) such as Notices, Adjournments, Orders, Reminders and RFN so generated shall be superscribed on the document. |
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Delhi SOP for Attachment of Bank Account - 06/02/2023 |
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To streamline the process of attachment/detachment of the Bank Account of Dealers whose VAT / GST are overdue, under Section 46 / 46A of the DVAT Act, 2004 and Sections, 78,79 & 83 of the DGST Act, 2017 , DEPARTMENT OF TRADE AND TAXES. NCT, Delhi has issued this Standard Operating Procedure (SOP). |
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Haryana Instruction No.
01/GST -II, Dated
21st
November 2022 |
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Haryana GST - Forming of internal review cell for examining all refund orders and to recommend appropriate action for filing appeal wherever required within prescribed time limit. |
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Kerala GST
Circular No. 10/2022, Dated
10th
November 2022 |
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Kerala State Goods & Services Tax Act, 2017 - Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- Instructions issued for passing final orders and uploading in portal. |
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Tamil Nadu GST
Circular No. 14/2022, Dated
12th
November 2022 |
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TNGST Instructions on procedure to be followed for Assessment / Cancellation of registration of non-filers of returns. |
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Rajasthan
GST Circular No. R1/2022, Dated
07th
April 2022 |
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The Rajasthan State Tax Chief commissioner has issued a circular detailing the procedure for verifying the premises and the details furnished in the Registration Application before or after grant of GST Registration. |
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Tamil Nadu
F.No. P/3S/2021-ADC(RC AND M)-CCT-CTD, Dated
07th
April 2021 |
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GST Registration Instructions issued clarifying the period of limitation for deciding the application filed for revocation of cancellation of Registration as per Supreme courts Order on Suo Motto Writ Petition. |
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F. NO. RCD-01001/7/2021-REGULATORY-FSSAI-PART(1), Dated 27th
July 2022 |
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GST collection of food businesses License/Registration fee/penalty-reg |
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Karnataka GST No./DCCT(E-G)CR-07/2022-23, Dated 2nd June 2022 |
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Revocation of cancelled GSTIN beyond 90 days by LGSTO'S/SGSTO'S
based on Appeal order / High Court orders - Regarding |
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Uttar Pradesh GST Instruction No. GST/2021-22/36, Dated 20th April 2022 |
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Clarification in respect of refund of tax specified in section 77(1) of the
UP SGST Act and section 19(1) of the IGST Act -Reg |
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Rajasthan GST No. F. 5 Misc./Appeals/Legal/CCT/15-16/2370 - Jaipur, Dated 18th April 2022 |
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Guidelines for conduct of personal hearing in virtual mode |
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Rajasthan GST Circular No: 1/2022, Dated 5th April 2022 |
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Regarding correct submission of ITC details in GSTR-3B return(s) under GST. |
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Haryana GST Internal control Instructions for processing of refund claims |
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The Department of Excise and Taxation, Haryana, has put in place an internal control mechanism for processing of refund applications under GST. Instructions for processing of Refund application of tax amount of more than Rs 2 Crore and less than Rs.2 crores is specified. |
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Circular No.
Policy Circular No. 3.3.21/2021[GST-NHAI],
Dated
01st
September, 2021 |
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Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment HAM (Annuity) reg. |
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Circular No. GST/INV/FAKE INVOICES/18-19[GST-Investigation Wing],
Dated
12th
May, 2019 |
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Standard Operating Procedure(SOP) for utilising the fake invoice Issuers dataset by SGST authorities -reg
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