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.	View
2	30-03-2024	Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg.	View, View
3	13-12-2023	Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).	View
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.	View
5	14-06-2023	Guidelines for processing of applications for registration.	View
6	26-05-2023	Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards	View
7	04-05-2023	Guidelines for Special All-India Drive against fake registrations -regarding	View
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.	View
9	01-09-2022	Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017	View, View
10	17-08-2022	GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017	View, View