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

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

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

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.

Draft Reply for Intimation of liability under Section 73(5) of CGST Act

Draft Reply to Sought Relief From Filing Return and Payment of Tax

To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.

Amnesty to GSTR-4 non-filers

Extension of time limit for application for revocation of cancellation of registration

Amendment in CGST Rules

Seeks to amend Notification No. 27/2022 dated 26.12.2022

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62