NumberDate of issueTitle
05/202502-05-25Timely production of records/information for audit
04/202502-05-25Grievance Redressal Mechanism for processing of application for GST registration
03/202517-04-25Instructions for processing of applications for GST registration
02/202507-02-25Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
31-01-25Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 – Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.
01/202513-01-25Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017
04/202404-10-24Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding
03/202414-08-24Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.
02/202412-08-24Guidelines for Second special All-India Drive against fake registrations– regarding.
01/202430-05-24Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.
01/2023-2430-03-24Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers – reg.
05/202313-12-23Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS)
04/202323-11-23Serving 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.
03/202314-06-23Guidelines for processing of applications for registration.
02/202326-05-23Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
01/202304-05-23Guidelines for Special All-India Drive against fake registrations -regarding
04/202228-11-22Manner 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.
04/2022-2301-09-22Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017
03/2022-2317-08-22Guidelines on issuance of summons under section 70 of the Central Goods & Services Tax Act, 2017
02/2022-2317-08-22Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
03/202214-06-22Procedure relating to sanction, post-audit and review of refund claims
01/2022-2325-05-22Deposit of tax during the course of search, inspection or investigation
02/202222-03-22Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19
01/202207-01-22Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017
02-11-21Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017
02/2021-2222-09-21Issuance of SCNS in Time Bound Manner– Regarding.
02/2021-2216-08-21Protocol for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau.
01/2021-2226-04-21Reporting of major cases of GST evasion.
23-02-21Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017
01/2020-2102-02-21Instructions/Guidelines regarding procedures to be followed during Search Operation.
Corrigendum 14-09-21Corrigendum to Instruction No. 01/2020-21.
18-09-20Admin instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017 -reg.
3/2/202024-06-20Payment of GST by real estate promoter/developer supplying construction of residential apartment etc,on the shortfall value of inward supplies from registered supplier at the end of the financial year–reg.
2/1/202009-04-20Implementation of decision to expedite pending refund claims – reg.
24-12-19Constitution of Grievance Redressal Committees at Zonal/State level for redressal of grievances of taxpayers on GST related issues-reg.
04/2019-2009-12-19Judgement of Hon’ble Supreme Court in the case of state of Uttar Pradesh & Ors vs. M/s. Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 & 8944/2019.
03/2019-2022-11-19Monitoring of Companies under the process of strike off u/s 248 of Companies Act, 2013.
02/2019-2030-05-19Direction of Hon’ble Supreme Court in the matter of SLP No. 4322-4324/2019.
01/2019-2029-05-19Arrest under GST- Filing of Caveat in Hon’ble Supreme Court.
17Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017