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INSTRUCTIONS
| Document No. | 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 |