Aditi Patni and Associates
Chartered Accountants
GST Instruction
| Instruction No | Instruction No | Instruction Pdf |
|---|---|---|
| Instruction No. 01/2024-GST | Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg. | |
| Instruction No. 01/2023-24-[GST-INV] | Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg. | |
| Instruction No. 01/2023-GST | Guidelines for Special All-India Drive against fake registrations -regarding | |
| Instruction No. 02/2023-GST | Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards | |
| Instruction No. 03/2023-GST | Guidelines for processing of applications for registration. | |
| Instruction No. 04/2023-GST | 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. | |
| Instruction No. 05/2023-GST | Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS). | |
| Instruction No. 01/2022-GST | Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017 | |
| Instruction No. 02/2022-GST | Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 | |
| Instruction No. 01/2022-23[GST-INV] | Deposit of tax during the course of search, inspection or investigation | |
| Instruction No. 03/2022-GST | Procedure relating to sanction, post-audit and review of refund claims | |
| Instruction No. 02/2022-23-[GST-INV] | Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017. | |
| Instruction No. 03/2022-23[GST-INV] | GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017 | |
| Instruction No. 04/2022-23 [GST-Inv.] | Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017 | |
| Instruction No. 04/2022-GST | 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. | |
| Corrigendum [GST INV-OD] | Corrigendum to Instruction No. 01/2020-21. | |
| 01/2020-21 [GST-INV-DGOV Ref] | Instructions/Guidelines regarding procedures to be followed during Search Operation. | |
| Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017 | ||
| 01/2021-22 [GST-INV] | Reporting of major cases of GST evasion. | |
| 02/2021-22 [GST-INV-ISP] | Protocol for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau. |