Tag: Instructions
Discover the recent CBIC Instructions 3/2023 on guidelines for the processing of applications for GST registrations, to avoid fake GST registrations and input tax credit frauds.
CBIC has issued revised SOP for Scrutiny of GST Returns for FY 2019-20 and onwards, vide Instruction 2/2023, in view of recent introduction of automated scrutiny module.
Discover how the CBIC's Special All-India Drive aims to combat fake GST registrations by detecting and eliminating fraudulent GSTINs, safeguarding government revenue and ensuring the GST ecosystem's integrity.
The CBDT has issued instructions/circular compiling the provisions/rates applicable u/s 192 for TDS on Salary payments to employees during FY 2022-23 (AY 2023-24), for the guidance of concerned employers/employees. …
CBIC issues instructions on the procedure for sanctioning IGST refunds withheld in accordance with Rule 96(4)(c), which are transmitted to the jurisdictional GST authorities in accordance with Rule 96(5A) …
The GST Council has issued an Office Memorandum (OM) dated 19/10/2022 pertaining to clarification on the Authority regarding Show Cause Notice (SCN) and recurring SCN in case of Central …
The CBIC has issued guidelines/instructions on arrest and bail for offences punishable under the CGST Act, 2017, vide GST Investigation Instruction No. 04/2022-23. All field formations must follow these …
CBIC has issued detailed guidelines/ instructions/ clarifications for field formations to follow in connection with arrests/ bails relating to offences punishable under the CGST Act, 2017, vide GST Investigation …
CBIC has issued detailed Guidelines/Instructions for adherence by field formations dealing with GST Investigation prior to issuing Summons under Section 70 of the CGST Act 2017, vide GST Investigation …
CBIC directs GST Investigation Officials to ensure that any tax payments made during a search, inspection, or investigation are made voluntarily by taxpayers using DRC-03 and that no coercive …
