CGST Instructions

Sr. No. Date Subject Document
11 01-09-2022

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


 

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12 17-08-2022

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


 

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13 17-08-2022

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


 

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14 17-08-2022

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


 

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15 17-08-2022

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


 

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16 14-06-2022

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


 

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17 25-05-2022

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


 

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18 25-05-2022

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


 

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19 22-03-2022

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


 

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20 07-01-2022

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


 

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