List of Instructions on the Procedures/ SOPs, issued by the CBIC/CBEC during the years 2017 to 2023, regarding provisions under CGST, IGST, UTGST and GST Compensation Cess Acts/ Rules 2017 along with subsequent amendments thereto:
CBIC GST Instructions 2023
| List of CBIC GST Instructions 2023 (No./ Date/ Particulars) |
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CBIC GST Instructions 2022
| List of CBIC GST Instructions 2022 (No./ Date/ Particulars) |
| CBIC GST Investigation Instruction No. 03/2022-23 dt. 17/08/2022: Guidelines/ Instructions on Summons u/s 70 (CGST Act 2017), with specially emphasis on non-issuance of summons to Senior management officials such as CMD/ MD/ CEO/ CFO/ Similar Officers of any Company/ PSU in the first instance, for routine information or which is available on the GST Portal online. Read More… |
| CBIC GST Investigation Instruction No. 02/2022-23 dt. 17/08/2022: Guidelines/ Instructions on Arrest/ Bail for Offences under CGST Act. Read More… |
| CBIC GST Investigation Instructions 1/2022 dt. 25/05/2022: Only voluntary deposit of tax during the course of search, inspection or investigation. Read More… |
| CBIC GST Instructions 2/2022 dt. 22/03/2022: CBIC has issued Instructions/ Standard Operating Procedures (SOPs) for scrutiny of Annual GST Returns for FY 2017-18 and 2018-19, as an interim measure till ‘Scrutiny Module’ for online scrutiny of GST returns is enabled. |
| CBIC GST Instructions 1/2022 dt. 07/01/2022: CBIC has issued Instructions/ Guidelines for conducting the recovery proceedings u/s 79 of the CGST Act, 2017 in the cases covered under explanation to section 75(12). |
CBIC GST Instructions 2021
| List of CBIC GST Instructions 2021 (No./ Date/ Particulars) |
| CWF Guidelines 2021 dt. 29/12/2021: Guidelines for Management and Administration of Consumer Welfare Fund (CWF) provided to the CBEC under CGST Rule 97(7A) read with Section 58 of the CGST Act, 2017. |
| CBIC GST Investigation Instruction 2/2021-22 dt. 22/09/2021: CBIC instructions on timely issuance of Show Cause Notices (SCNs) in cases of GST evasion and fraudulent availment of ITC in the years 2017-18, 2018-19 and 2019-20. |
| CBIC GST Investigation Instruction 2/2021-22 dt. 16/08/2021: CBIC instructions on protocol to be followed for sharing of information by Law and Enforcement Agencies & Department with the Central Economic Intelligence Bureau (CEIB). |
| CBIC GST Investigation Instruction 1/2021-22 dt. 26/04/2021: CBIC instructions on reporting of major cases of GST evasion and misuse of ITC facility. |
| CBIC GST Instructions dt. 23/02/2021: CBIC issues Instructions/ Guidelines for provisional attachment of property u/s 83 of the CGST Act, 2017. |
| CBIC GST Investigation Instruction 1/2020-21 dt. 02/02/2021: Instructions/ Guidelines regarding procedures to be followed during GST Search Operations. |
CBIC GST Instructions 2020
| List of CBIC GST Instructions 2020 (No./ Date/ Particulars) |
| CBIC GST Policy Instructions dt. 18/09/2020: Recovery of Interest on Net Cash Tax Liability w.e.f. 01/07/2017. |
| CBIC GST TRU Instruction 3/2/2020 dt. 24/06/2020: CBIC has prescribed Form GST DRC-03 for payment of shortfall tax upto 30/06/2020, by Real Estate Promoters/ Developers on account of ‘below 80% value of inward supplies from registered suppliers’ used for construction of residential apartments, during 2019-20. |
| CBIC GST Investigation Instruction 1/2020-21 dt. 14/06/2020: CBIC instructions on creation of a centralized GST offence database. Corrigendum dt. 14/09/2021. |
| CBIC GST Policy Instruction 2/1/2020 dt. 09/04/2020: CBIC instructions on implementation of decision to expedite pending refund claims, to dispose off all the pending claims latest by 30/04/2020. |
CBIC GST Instructions 2019
| List of CBIC GST Instructions 2019 (No./ Date/ Particulars) |
| CBIC GST Policy Instructions dt. 24/12/2019: Constitution of Grievance Redressal Committees at Zonal/ State level for redressal of grievances of taxpayers on GST related issues. |
| CBIC GST Investigation Instruction 4/2019 dt. 09/12/2019: Hon’ble Supreme Court has held that the Competent Authority shall call upon every assessee to complete the formality strictly as per the requirements of Section 67 (Power of Inspection, Search & Seizure) read with Rule 140 (Bond and Security for release of seized goods) in such cases. |
| CBIC GST Investigation Instruction 3/2019 dt. 22/11/2019: CBIC instructions for proactive approach based monitoring of Companies under the Process of Strike Off u/s 248 of Companies Act, 2013, to protect the interest of GST Revenue. |
| CBIC Customs Circular 16/2019 dt. 17/06/2019: Revised/ Automated Procedure for IGST Refunds to Exporters, to check suspicious exporters/ claims. Read More… |
| CBIC GST Investigation Instruction 2/2019 dt. 30/05/2019: Directions of the Hon’ble Supreme Court in the matter of SLP Nos. 4322-4324/2019 challenging powers to arrest u/s 69 of the CGST Act, 2017. |
| CBIC GST Investigation Instruction 1/2019 dt. 29/05/2019: Filing of Caveat in Hon’ble Supreme Court in the matter of arrests u/s 69 of the CGST Act, 2017 in the cases of fake invoices and availment of ITC based thereon. |
CBIC GST Instructions 2017
| List of CBIC GST Instructions 2017 (No./ Date/ Particulars) |
| CBEC Customs Instruction 16/2017 dt. 09/10/2017: Guidelines/ Instructions for IGST Refund to Exporters. Read More…. |
| CBEC Customs Instruction 15/2017 dt. 09/10/2017: Guidelines/ Instructions for IGST Refund to Exporters. Read More… |
| CBIC Updates (GST) |
| GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| CBIC Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC CGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC IGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC UT Tax/ UTGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |