GST Instruction No 05/2025 GST Instruction No 05/2025 has been issued with the approval of the CBIC chairman for the timely sharing of records for audit by the C&AG. The C&AG raised concerns in its recent audit report No 7 of 2024 about the availability or partial availability of records during the audits related to … Read more
GST Instruction No 04/2025: Grievance Redressal Mechanism GST Instruction No 04/2025 has been issued for the Grievance Redressal Mechanism for processing of applications for GST registration. This GST Instruction No 04/2025 has been issued regarding GST Instruction No 03/2025 dated 17-04-2025, which was issued by CBIC for the GST registration process. Who can use the Grievance … Read more
Summary of GST Instruction No 03/2025 dated 17-04-2025 GST Instruction No. 03/2025, issued on 17-04-2025, gives updated guidelines for getting GST registration. It replaces the earlier Instruction No. 03/2023-GST dated 14-06-2023. As per the new instructions, officers must follow only the list of documents mentioned in FORM GST REG-01 and should not ask for any … Read more
Procedure for handling appeal for section 128A GST Instruction No 02/2025 has issued for procedure for handling appeal for Section 128A . Section 128A of CGST Act,2017, allows taxpayer to get waiver of interest, penalty or both for tax demands issued under section 73 for the FY 2017-18 to 2019-20. However, this waiver is subject … Read more
Instruction No 01/2025 Guidelines for Arrest and Bail CBIC has issued Instruction No 01/2025 Guidelines for Arrest and Bail under which Grounds of arrest in written is mandatory. This instruction has been issued with refrence to the recent judgement by Delhi High Court in case of Kshitij Ghildiyal Vs Director General of GST Intelligence, Delhi … Read more
Summary of Systemic improvement for Officer De-mapping on GST Portal GST Instruction No 04/2024 has been issued for Systemic improvement for Officer De-mapping on GST Portal. This Instruction states that when GST officer, who was supposed to be discharged from their duties was not promptly removed or de-mapped from GSTN portal. Hence the officer fraudently … Read more
Summary of the GST Instruction No.03/2024 related to Guidelines for handling Multiple Interpretations during CGST Audit and investigation. Earlier Board has issued Guidelines to make it easier for regular taxpayer to do business while they are under investigation through instruction No.01/2023-24-GST dated on 30-03-2024. The aim of the guidelines is to ensure smooth investigation process … Read more
The goal of this article is to cover all GST Instructions 2024. All GST Instructions issued in the year 2024 have been covered in this article.In addition GST Instructions 2024 latest pdf download facility has been provided in this article. Means PDF of GST Instructions 2024 have been provided in front of each notification details. … Read more
Summary of the GST Instruction on Fake Registration – Guidelines for second special all india drive against fake registration: On Aug 12, 2024 – The Government issued GST Instruction on Fake Registration comprising Guidelines for second special all-India drive against fake registration. The Government issued original nationwide guidelines on 04-05-2023 to identify and verify fake … Read more
Guidelines for Initiation of Recovery Proceedings Government has issued Guidelines for Initiation of Recovery Proceedings before 3 months from the date of service of demand order.Summary of the Instruction are as under: This Guidelines has been issued by CBIC , GST Policy wing, Government of India dated 30-05-2024. The Guidelines is for Intiating recovery proceedings … Read more