| S.No | Instruction No. | Date | Subject | Actions |
|---|---|---|---|---|
| 11 | 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... | ||||
| 12 | 01/2024. | Mar 30, 2024 | Guidelines for CGST field formations to maintain e... | Read Download |
| 01/2024. Mar 30, 2024 Guidelines for CGST field formations to maintain e...This instruction lays down comprehensive guidelines to ensure uniform, fair, and non-intrusive inves... | ||||
| 13 | 05/2023 | Dec 13, 2023 | Judgment of the Hon’ble Supreme Court in Norther... | Read Download |
| 05/2023 Dec 13, 2023 Judgment of the Hon’ble Supreme Court in Norther...This instruction examines the implications of the Hon’ble Supreme Court’s judgment in Northern O... | ||||
| 14 | 04/2023 | Nov 23, 2023 | Mandatory serving of summary of notice in FORM GST... | Read Download |
| 04/2023 Nov 23, 2023 Mandatory serving of summary of notice in FORM GST...This instruction reiterates the statutory requirement under Rule 142 of the CGST Rules to electronic... | ||||
| 15 | 03/2023 | Jun 14, 2023 | Guidelines for processing and verification of appl... | Read Download |
| 03/2023 Jun 14, 2023 Guidelines for processing and verification of appl...This instruction issues detailed guidelines to strengthen scrutiny and verification of GST registrat... | ||||
| 16 | 02/2023 | May 26, 2023 | Standard Operating Procedure for scrutiny of GST r... | Read Download |
| 02/2023 May 26, 2023 Standard Operating Procedure for scrutiny of GST r...This instruction issues a revised Standard Operating Procedure for scrutiny of GST returns under Sec... | ||||
| 17 | 01/2023 | May 4, 2023 | Guidelines for Special All-India Drive against fak... | Read Download |
| 01/2023 May 4, 2023 Guidelines for Special All-India Drive against fak...This instruction launches a Special All-India Drive to detect and eliminate fake and bogus GST regis... | ||||
| 18 | 04/2022 | Nov 28, 2022 | Manner of processing and sanction of IGST refunds ... | Read Download |
| 04/2022 Nov 28, 2022 Manner of processing and sanction of IGST refunds ...This instruction prescribes a detailed procedure for processing IGST refunds withheld on account of ... | ||||
| 19 | 04/2022. | Sep 1, 2022 | Guidelines for launching of prosecution under the ... | Read Download |
| 04/2022. Sep 1, 2022 Guidelines for launching of prosecution under the ...This instruction lays down comprehensive guidelines for initiation, sanction, and conduct of prosecu... | ||||
| 20 | 02/2022 | Aug 17, 2022 | Guidelines for arrest and bail in relation to offe... | Read Download |
| 02/2022 Aug 17, 2022 Guidelines for arrest and bail in relation to offe...This instruction lays down comprehensive guidelines for exercise of powers of arrest and grant of ba... | ||||
