Instructions

Instructions for processing of applications for GST registration

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

Guidelines for Arrest and Bail in Relation to Offences Punishable Under the CGST Act, 2017

Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal

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

Guidelines for Second special All-India Drive against fake registrations

Guidelines for initiation of recovery proceedings before three months from the date of service of demand order

Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers

Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS)

Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer-regarding.