The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.

Others Circulars

Circular No 8/2024, Dated 29^th August 2024

This guidelines emphasize the importance of clarity, fairness, and legal adherence in drafting GST adjudication orders. These qualities are essential to minimize litigation, ensure transparent communication, and protect the rights of taxpayers while maintaining the integrity of the GST system. Proper officers are urged to follow these guidelines rigorously, ensuring that their orders are well-reasoned, legally sound, and reflective of the principles of natural justice. This approach will enhance the credibility of the adjudication process and promote a more efficient and equitable GST administration

SOP guidance for the new GST registration certificate

This circular outlines a Standard Operating Procedure (SOP) under the TNGST Act, 2017, to verify the existence of newly registered taxpayers and prevent fraudulent registrations. The new SOP reintroduces RPAD for sending a 'Welcome letter' to new taxpayers, marking a goodwill gesture and verification method. Joint Commissioners oversee the dispatch and tracking of these letters. If undelivered, the Registering authority must issue a Show Cause Notice (SCN) and conduct a physical verification. The procedure includes a workflow and monitoring system to ensure effective implementation and prevent misuse of the GST system by non-existent taxpayers.

Conduct of Joint Audits by CGST / SGST Officers, Dated 3^rd April 2024

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.

CBIC SOP on Preventive Vigilance Mechanism during election ,  Dated 23^rd March 2024

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

Instruction F.No. 3(543)/GST/POLICY/2024/1355-60,  Dated 21^st March 2024

Rectification of Assessment Orders u/s 161 -NCT of Delhi

Instruction F.No. 3(543)/GST/POLICY/2024/1312-18,  Dated 1^st March 2024

Guidelines for Rectification of Demand Orders under DGST Act, 2017

Circular No: F. No.A-50050/99/2018-CESTAT-DOR-DOR,  Dated February 2024

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).

Instruction No: F.6 (4)/GST/Policy/2022/1122-23,  Dated 29^th November 2023

Implementation of Mandatory DIN/RFN on Delhi GST Department Communications

Instruction No: F.3/432/GST/Policy/2023/1048-1053,  Dated 31^st October 2023

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.

Order no 22/2023,  Dated 16^th October 2023

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.

Kerala Circular No. 13/2023,  Dated 22^nd June 2023

Kerala State Goods & Services Tax Department – Maintenance of Call Book - instructions

Karnataka Circular No. GST-02/2023-24,  Dated 23rd June 2023

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.

Delhi SOP for Attachment of Bank Account - 06/02/2023

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).

Haryana Instruction No. 01/GST -II,  Dated 21st November 2022

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.

Kerala GST Circular No. 10/2022,  Dated 10th November 2022

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.

Tamil Nadu GST Circular No. 14/2022,  Dated 12th November 2022

TNGST – Instructions on procedure to be followed for Assessment / Cancellation of registration of non-filers of returns.

Rajasthan GST Circular No. R1/2022,  Dated 07th April 2022

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.

Tamil Nadu F.No. P/3S/2021-ADC(RC AND M)-CCT-CTD,  Dated 07th April 2021

GST Registration – Instructions issued clarifying the period of limitation for deciding the application filed for revocation of cancellation of Registration as per Supreme court’s Order on Suo Motto Writ Petition.

F. NO. RCD-01001/7/2021-REGULATORY-FSSAI-PART(1), Dated 27th July 2022

GST collection of food businesses License/Registration fee/penalty-reg

Karnataka GST – No./DCCT(E-G)CR-07/2022-23, Dated 2nd June 2022

Revocation of cancelled GSTIN beyond 90 days by LGSTO'S/SGSTO'S based on Appeal order / High Court orders - Regarding

Uttar Pradesh GST – Instruction No. GST/2021-22/36, Dated 20th April 2022

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

Rajasthan GST – No. F. 5 Misc./Appeals/Legal/CCT/15-16/2370 - Jaipur, Dated 18th April 2022

Guidelines for conduct of personal hearing in virtual mode

Rajasthan GST – Circular No: 1/2022, Dated 5th April 2022

Regarding correct submission of ITC details in GSTR-3B return(s) under GST.

Haryana GST – Internal control Instructions for processing of refund claims

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.

Circular No. Policy Circular No. 3.3.21/2021[GST-NHAI], Dated 01st September, 2021

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment HAM (Annuity) – reg.

Circular No. GST/INV/FAKE INVOICES/18-19[GST-Investigation Wing], Dated 12th May, 2019

Standard Operating Procedure(SOP) for utilising the fake invoice Issuers dataset by SGST authorities -reg…