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GST - Highlights / Catch Notes

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Guidelines for CGST field formations in maintaining ease of ...

Circulars     GST

April 4, 2024

Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST (Inv.) is a comprehensive framework aimed at streamlining GST investigations to foster a conducive business environment. It balances enforcement activities with the ease of doing business by introducing clear guidelines for jurisdictional responsibility, approval processes, inter-departmental coordination, and grievance redressal mechanisms.

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