| S.No | Instruction No. | Date | Subject | Actions |
|---|---|---|---|---|
| 21 | 03/2022 | Aug 17, 2022 | Guidelines on issuance of summons under Section 70... | Read Download |
| 03/2022 Aug 17, 2022 Guidelines on issuance of summons under Section 70...This instruction issues detailed guidelines to ensure judicious and non-routine use of summons under... | ||||
| 22 | 03/2022. | Jun 14, 2022 | Procedure relating to sanction, post-audit and rev... | Read Download |
| 03/2022. Jun 14, 2022 Procedure relating to sanction, post-audit and rev...This instruction lays down uniform procedures for sanction, post-audit, and review of GST refund cla... | ||||
| 23 | 01/2022 | May 25, 2022 | Deposit of tax during the course of search, inspec... | Read Download |
| 01/2022 May 25, 2022 Deposit of tax during the course of search, inspec...This instruction clarifies the legal position regarding deposit of GST during search, inspection, or... | ||||
| 24 | 02/2022. | Mar 22, 2022 | Standard Operating Procedure (SOP) for scrutiny of... | Read Download |
| 02/2022. Mar 22, 2022 Standard Operating Procedure (SOP) for scrutiny of...This instruction issues a detailed SOP for scrutiny of GST returns under Section 61 of the CGST Act ... | ||||
| 25 | 01/2022. | Jan 7, 2022 | Guidelines for recovery proceedings under Section ... | Read Download |
| 01/2022. Jan 7, 2022 Guidelines for recovery proceedings under Section ...This instruction clarifies the manner of initiating recovery proceedings under Section 79 of the CGS... | ||||
| 26 | CBEC-20/16/05/2021-G... | Nov 2, 2021 | Guidelines for disallowing debit of electronic cre... | Read Download |
| CBEC-20/16/05/2021-GST Nov 2, 2021 Guidelines for disallowing debit of electronic cre...This instruction lays down comprehensive guidelines for exercising powers under Rule 86A to restrict... | ||||
| 27 | 02/2021-22 | Sep 22, 2021 | Issuance of show cause notices (SCNs) in a time-bo... | Read Download |
| 02/2021-22 Sep 22, 2021 Issuance of show cause notices (SCNs) in a time-bo...This instruction highlights delays in issuance of show cause notices in GST evasion and fraudulent I... | ||||
| 28 | Corrigendum to Instr... | Sep 14, 2021 | Creation of a centralized GST offence database of ... | Read Download |
| Corrigendum to Instruction No. 01/2020–21 Sep 14, 2021 Creation of a centralized GST offence database of ...This corrigendum clarifies Para 5(d) of Instruction No. 01/2020–21 relating to seeding of offence ... | ||||
| 29 | 02/2021-22. | Aug 16, 2021 | Protocol for sharing of information by Law Enforce... | Read Download |
| 02/2021-22. Aug 16, 2021 Protocol for sharing of information by Law Enforce...This instruction reiterates mandatory compliance with the Information Sharing Protocol (ISP) for sha... | ||||
| 30 | 01/2021-22 | Apr 26, 2021 | Immediate reporting of important and sensitive GST... | Read Download |
| 01/2021-22 Apr 26, 2021 Immediate reporting of important and sensitive GST...This instruction addresses delays in reporting major GST evasion and misuse of input tax credit case... | ||||
