CGST Instructions

Sr. No. Date Subject Document
1 30-05-2024

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


 

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2 30-03-2024

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


 

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3 13-12-2023

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


 

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4 23-11-2023

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.

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5 14-06-2023

Guidelines for processing of applications for registration.


 

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6 26-05-2023

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


 

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7 04-05-2023


Guidelines for Special All-India Drive against fake registrations -regarding

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8 28-11-2022

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.

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9 01-09-2022

Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017


 

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10 17-08-2022

GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017


 

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