Instruction 03/2024-GST - Central Tax

Date: August 14, 2024

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Subject

Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit

Content

The undersigned is directed to say that the Board’s Instruction No. 01/2023-24-GST (Inv.) dated 30-03-2024 has been issued providing guidelines for maintaining ease of doing business while engaging in investigation with regular taxpayers. The para 2(g) of said Instruction is — “The scenario may arise in a CGST Zone where an issue investigated by one of the (Pr.) Commissioners is…

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