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INSTRUCTION No. 04/2024-GST: Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding

A reference has been received from the DGoV, CBIC, New Delhi stating therein that a GST officer, mapped in the GSTN portal, was not de-mapped with immediate effect after his relieving from the charge, which resulted into fraudulent sanction of refund by the officer.

Instruction No. 03/2024-GST: Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.

The scenario may arise in a CGST Zone where an issue investigated by one of the (Pr.) Commissioners is based on an interpretation of CGST Act/ Rules,

Instruction No. 02/2024-GST: Guidelines for Second special All-India Drive against fake registrations– regarding.

Attention is invited to the Instruction No. 01/2023-GST dated 04.05.2023 vide which guidelines were issued for conducting a special All-India drive during the period from 16th May 2023 to 15th July 2023

Instruction No. 01/2024-GST: Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.

Attention is invited to sub-section (1) of section 79 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’),

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