Instructions

03/2023 - Central Tax

Guidelines for processing of applications for registration

June 14, 2023

02/2023 - Central Tax

Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards

May 26, 2023

01/2023 - Central Tax

Guidelines for Special All-India Drive against fake registrations

May 4, 2023

04/2022-23[GST-INV] - Central Tax

Guidelines for launching of prosecution under the CGST Act, 2017

September 1, 2022

03/2022-23[GST-INV] - Central Tax

Guidelines on issuance of Summons u/s 70

August 17, 2022

02/2022-23[GST-INV] - Central Tax

Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017

August 17, 2022

03/2022-GST - Central Tax

Procedure relating to sanction, post-audit and review of refund claims

June 14, 2022

01/2022-23[GST-INV] - Central Tax

Deposit of tax during the course of search, inspection or investigation

May 25, 2022

02/2022-GST - Central Tax

SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

March 22, 2022

01/2022-GST - Central Tax

Guidelines for recovery under section 79 for cases covered under explanation to Section75(12)

January 7, 2022

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