Issuance of SCNS in Time Bound Manner– Regarding.

Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017

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

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

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

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

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

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act

Denial of composition option by tax authorities and effective date thereof

Clarification on export of services under GST – Reg.

Sanction for issue of notice