CBIC has issued GST Instruction on investigation by Instruction No.01/2023-24-GST Dated 30-03-2024 to officer.
The CBIC has issued guidelines to GST officers for carrying out enforcement actions to maintain consistency. These guidelines cover the process of initiating investigations and specify the approval needed from designated officers before starting such activities. They also emphasize the importance of considering trade practices when conducting these investigations. Additionally, it is required that any summons issued and investigations conducted comply with GST laws.
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