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Instructions / Guidelines |
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Instruction No. 01/2023-24-[GST-INV], Dated
30th
March, 2024 |
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This section outlines directives from the Board for CGST field formations, ensuring uniform procedures in enforcement activities with regular taxpayers. It emphasizes the responsibility of (Pr.) Commissioners, the need for approval before initiating investigations, coordination between investigating offices, and adherence to legal provisions. Additionally, it addresses specific scenarios, such as investigations involving multinational corporations or government entities, and emphasizes proactive mechanisms within the jurisdiction. |
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Instruction No. 03/2023-GST, Dated
14th
June, 2023 |
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The board has directed the proper officer to carefully review and verify the information and documents provided by applicants for GST registration. They should give special attention to high-risk cases and check for any previous registrations using the same PAN. The officer should consider factors such as past cancellations, suspensions, rejections, and the riskiness of the business location. If any deficiencies are found, the officer must send an electronic notice (Form GST REG-03) within the prescribed time limit requesting clarification or additional information. The registration can be approved if the officer is satisfied with the applicant's response (Form GST REG-04). If Aadhaar authentication is not completed, a physical inspection of the business premises is required. |
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Instruction No. 02/2023-GST, Dated
26th
May, 2023 |
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Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards |
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Instruction No. 01/2023-GST, Dated
04th
May, 2023 |
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With the aim to prevent revenue loss to Government CBIC has issued instructions and guidelines for a nationwide drive from 16th May 2023 to 15th July 2023 to combat fake GST registrations and bogus Input Tax Credit (ITC) claims. |
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Instruction No. 04/2022-GST, Dated
28th
November, 2022 |
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In view of changes have been made in the alert module on ICES consequent to amendments in Rule 96 of GST Rules fresh instructions have been issued for 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 (SA) of rule 96 of the CGST Rules, 2017. |
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Instruction No. 04/2022-23[GST-INV], Dated
01st
September, 2022 |
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Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017 |
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Instruction No. 03/2022-23[GST-INV], Dated
17th
August, 2022 |
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Guidelines on Issuance of Summons Under Section 70 of The Central Goods & Services Tax Act, 2017 |
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Instruction No. 02/2022-23-[GST-INV], Dated
17th
August, 2022 |
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Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017. |
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Instruction No. 03/2022-GST, Dated
14th
June, 2022 |
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Procedure relating to sanction, post-audit and review of refund claims |
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Instruction No. 01/2022-23 [GST - Investigation), Dated
25th
May, 2022 |
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Deposit of tax during the course of search, inspection or investigation |
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Instruction No. 02/2022-GST, Dated 22th March, 2022 |
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Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 – reg. |
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Instruction No. 01/2022-GST, Dated
07th
January, 2022 |
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Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017 |
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