Instructions

Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS)

Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer-regarding.

Guidelines for processing of applications for registration

Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards

Guidelines for Special All-India Drive against fake registrations

Guidelines for launching of prosecution under the CGST Act, 2017

Guidelines on issuance of Summons u/s 70

Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017

Procedure relating to sanction, post-audit and review of refund claims

Deposit of tax during the course of search, inspection or investigation