| S.No | Instruction No. | Date | Subject | Actions |
|---|---|---|---|---|
| 1 | 06/2025 | Oct 3, 2025 | Provisional sanction of refund claims based on sys... | Read Download |
| 06/2025 Oct 3, 2025 Provisional sanction of refund claims based on sys...This instruction implements the GST Council’s decision to allow provisional sanction of 90% of ref... | ||||
| 2 | 04/2025 | May 2, 2025 | Grievance redressal mechanism for processing of GS... | Read Download |
| 04/2025 May 2, 2025 Grievance redressal mechanism for processing of GS...This instruction establishes a dedicated grievance redressal mechanism for applicants facing issues ... | ||||
| 3 | 05/2025 | May 2, 2025 | Timely production of records and information for a... | Read Download |
| 05/2025 May 2, 2025 Timely production of records and information for a...This instruction addresses concerns raised by the Comptroller and Auditor General regarding non-prod... | ||||
| 4 | 03/2025 | Apr 17, 2025 | Comprehensive instructions for processing of appli... | Read Download |
| 03/2025 Apr 17, 2025 Comprehensive instructions for processing of appli...This instruction supersedes earlier guidelines and provides exhaustive directions for processing GST... | ||||
| 5 | 02/2025 | Feb 7, 2025 | Procedure for departmental appeals involving inter... | Read Download |
| 02/2025 Feb 7, 2025 Procedure for departmental appeals involving inter...This instruction clarifies the application of Section 128A of the CGST Act, which provides waiver of... | ||||
| 6 | F. No. 190341/12/202... | Jan 31, 2025 | Information received from Ministry of Civil Aviati... | Read Download |
| F. No. 190341/12/2025 Jan 31, 2025 Information received from Ministry of Civil Aviati...This instruction circulates information received from the Ministry of Civil Aviation (MoCA) relating... | ||||
| 7 | 01/2025 | Jan 13, 2025 | Amendment to guidelines on arrest and bail – com... | Read Download |
| 01/2025 Jan 13, 2025 Amendment to guidelines on arrest and bail – com...This instruction amends Instruction No. 02/2022–23 (Investigation) in light of judicial pronouncem... | ||||
| 8 | 04/2024 | Oct 4, 2024 | Systemic improvement with respect to mapping and d... | Read Download |
| 04/2024 Oct 4, 2024 Systemic improvement with respect to mapping and d...This instruction addresses systemic lapses in mapping and de-mapping of GST officers on the GSTN por... | ||||
| 9 | 03/2024 | Aug 14, 2024 | Application of para 2(g) of Instruction No. 01/202... | Read Download |
| 03/2024 Aug 14, 2024 Application of para 2(g) of Instruction No. 01/202...This instruction clarifies that the guidance contained in para 2(g) of Instruction No. 01/2023–24â... | ||||
| 10 | 01/2024 | May 30, 2024 | Guidelines for initiation of recovery proceedings ... | Read Download |
| 01/2024 May 30, 2024 Guidelines for initiation of recovery proceedings ...This instruction clarifies the legal position under Sections 78 and 79 of the CGST Act regarding ini... | ||||
