INSTRUCTIONS

Document No.	PDF	Subject
Guidelines on Rule 86A dated 02-11-2021	View	Guidelines on Rule 86A
Guidelines for Special All-India Drive against fake registrations– regarding	View	Guidelines for Special All-India Drive against fake registrations–regarding
Instruction No. 02/2022-GST	View	SOP for Scrutiny of returns for FY 2017-18 and 2018-19
Instruction No. 01/2020-21 [GST Investigation]	View	Guidelines regarding procedures to be followed during Search Operation.
INSTRUCTION No. 04/2022-23 [GST - Investigation]	View	Guidelines for launching of prosecution
Instruction No. 02/2021-[GST Investigation]	View	Instruction for issuance of SCN in time bound manner
Instruction No. 01/2025-GST	View	Guidelines for arrest and bail for offences punishable under GSt
Instruction No. 02/2022-23 [GST Investigation]	View	Guidelines for arrest and bail for offences punishable under CGST Act
Instruction No. 02/2025-GST	View	Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
Instruction No. 03/2025-GST	View	Instructions for processing of applications for GST registration
Instruction No. 04/2023-GST	View	Serving of the summary of notice in GST DRC-01 and uploading of summary of order in GST DRC-07 electronically on the portal by the proper officer.