Instructions

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.

Guidelines for processing of applications for registration

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

Guidelines for Special All-India Drive against fake registrations

Guidelines for launching of prosecution under the CGST Act, 2017

Guidelines on issuance of Summons u/s 70

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

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