List of Instructions on the Procedures/ SOPs, issued by the CBEC/ CBIC during the years 2017, 2018, 2019, 2020, 2021 and 2022, regarding provisions under CGST, IGST, UTGST and GST Compensation Cess Acts/ Rules 2017 along with subsequent amendments thereto:

List of CBIC GST Instructions (No./ Date/ Particulars) 2017 onwards
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 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 dt. 23/02/2021: CBIC issues Instructions/ Guidelines for provisional attachment of property u/s 83 of the CGST Act, 2017.
CBIC GST Instructions dt. 18/09/2020: Recovery of Interest on Net Cash Tax Liability w.e.f. 01/07/2017.
CBIC GST 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 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 Circular No. 16/2019 Customs dt. 17/06/2019: Revised/ Automated Procedure for IGST Refunds to Exporters, to check suspicious exporters/ claims.
CBEC Customs Instruction 16/2017 dt. 09/10/2017: Guidelines/ Instructions for IGST Refund to Exporters.
CBEC Customs Instruction 15/2017 dt. 09/10/2017: Guidelines/ Instructions for IGST Refund to Exporters.
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): 2021, 2020, 2019, 2018, 2017
CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017
CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Rate Notifications: 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): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
GST Portal/ Network (GSTN) Updates
Note: For Official/ updated copy, please visit the CBIC website.