Instruction No. 04/2022-GST |
28-Nov-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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Instruction No. 04/2022-23 [GST-Inv.] |
01-Sep-2022 |
Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017 |
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Instruction No. 03/2022-23[GST-INV] |
17-Aug-2022 |
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017 |
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Instruction No. 02/2022-23-[GST-INV] |
17-Aug-2022 |
Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017. |
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Instruction No. 03/2022-GST |
14-Jun-2022 |
Procedure relating to sanction, post-audit and review of refund claims |
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Instruction No. 01/2022-23[GST-INV] |
25-May-2022 |
Deposit of tax during the course of search, inspection or investigation |
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Instruction No. 02/2022-GST |
22-Mar-2022 |
Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 |
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Instruction No. 01/2022-GST |
07-Jan-2022 |
Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017 |
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