माल और सेवा कर परिषद Goods & Se₹vices Tax Council

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

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

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

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

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

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

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

Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19

Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017