DIN
| S.No. | Authority | Date | Subject |
| 1. | Centre | 23.12.2019 09.06.2025 | Document Identification Number (DIN) Circular No.128/47/2019-GST Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. Circular No. 249/06/2025-GST |
| 2. | Andhra Pradesh | 01.08.2022 | Andhra Pradesh State Govt DIN Circular Circular No. 2 of 2022 |
| 3. | Karnataka | 23.05.2023 | DIN (Document Identification Number)/ RFN (Reference Number) Circular No. GST-02/2023-24 |
| 4. | West Bengal | 29.03.2023 | Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons. Trade Circular No. 01/2023 |
| 5. | Maharashtra | 03.05.2023 | Maharashtra SGST – Trade Circular mandatory to affix DIN Trade Circular No. 10 T of 2023 |
| 6. | Delhi | 29.11.2023 | Delhi Mandatory to quote DIN Ref. Circular No. 128/47/2019-GST and 122/41/2019-GST |
Proper Officers
| S.No. | Authority | Date | Subject |
| 1. | Centre | 19.06.2017 | GST officers – Territorial and functional jurisdictions Notification No. 2/2017-Central Tax |
| 2. | Gujarat | 23.06.2017 | Proper officers in Gujarat State No.GSL/S.5(1)/B.1 |
| 3. | Uttar Pradesh | 19.11.2018 | UP Circulars for Powers of officers merged |
| 4. | Rajasthan | 25.02.2020 | Proper officers in Rajasthan State |
| 5. | Madhya Pradesh | 18.04.2024 | Proper officers in Madhya Pradesh No.28/2017/24(B)/I/87 |
Scrutiny of Return
| S.No. | Date | Subject |
| 1. | 22.03.2022 | Standard Operating Procedure for Scrutiny of returns for FY 2017-18 and 2018-19 – reg. |
| 2. | 26.05.2023 | Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards |
Appeal
| S.No. | Authority | Date | Subject. |
| 1. | West Bengal | 23.06.2022 | Procedure West Bengal Certified copy to file appeal |
| 2. | Centre | 28.10.2022 | Pre-Deposit in excise and service tax |
Audit
| S.No. | Authority | Date | Subject |
| 1. | Centre | 05.07.2019 | GST Audit Manual 2019 (GSTAM) |
| 2. | Maharashtra | 21.12.2020 | Maharashtra GST Audit Manual |
| 3. | Karnataka | 01.01.2021 | Karnataka GST Audit Manual |
| 4. | UP | 15.06.2021 | UP GST Audit Manual |
| 5. | Jammu and Kashmir | 12.2021 | Jammu and Kashmir GST Audit Manual |
| 6. | Punjab | 2021 | Punjab GST Audit Manual |
| 7. | Centre | 14.08.2022 | Guidance note on Income Tax audit Section 44AB for AY 2022-23 onwards |
| 8. | Centre | 14.08.2024 | Instructions for Audit Instruction No. 03/2024-GST |
Demand and Recovery
| S.No. | Authority | Date | Subject |
| 1. | Centre | 10.03.2017 | Master Circular on Show Cause Notice, Adjudication and Recovery Circular No. 1053/02/2017-CX |
| 2. | Centre | 12.05.2019 | Standard Operating Procedure(SOP) for utilising the fake invoice Issuers dataset by SGST authorities |
| 3. | Maharashtra | 11.06.2021 | Guidelines with respect to scrutiny parameters and system or data related issues faced during return scrutiny under GST 6A of 2021 |
| 4. | C&G | 2021 | Audit of SCN issued by department |
| 5. | Centre | 07.01.2022 | Guidelines for recovery under section 79 for cases covered under explanation to section 75(12) of the CGST Act, 2017[1] Instruction No. 01/2022-GST |
| 6. | Maharashtra | 25.02.2022 | Maharashtra govt. issued guidelines w.r.t. legal issues pertaining to return scrutiny for tax periods 2017-18 and 2018-19 File no.-/B.1 Internal circular No. 02 A of 2022 |
| 7. | GST Council | 19.10.2022 | GST Council office memorandum 8198 dated 19-10-2022 |
| 8. | Mumbai | 17.11.2022 | Maharashtra Circular |
| 9. | C&G | 2022 | CAG Audit on DGARM report-Section is mandatory in the notice |
| 10. | Circular | 08.01.2023 | Shifting of adjudication from Intelligence,Enforcement and Audit verticals to Taxpayer services Formations – reg. Circular No. 04/2023 |
| 11. | Centre | 23.11.2023 | Mandatory to serve SCN and Order (DRC 01 and DRC 07) on the portal Instruction No. 04/2023-GST |
| 12. | NACIN | 2023 | NACIN book on GST Litigation |
| 13. | Centre | 13.12.2023 | Instructions regardng secondment of employees Instruction No. 05/2023-GST |
| 14. | Telangana | 12.03.2024 | DSC affixation In the Taxpayer communications issued by the Tax Officer CCT’s Ref. No. CS(1)/06/2016 |
| 15. | Assam | 14.03.2024 | Assam quality of adjudication should be ensured Instruction No. 14/2023-GST |
| 16. | Delhi | 21.03.2024 | Rectification order Delhi F. No.3(543)/GST/POLICY/2024/1355-60 |
| 17. | Centre | 30.05.2024 | Recovery proceedings before 3 months Instruction No.01/2024-GST |
| 18. | Kerala | 13.08.2024 | Kerala circular for computation of penalty under section 73 Circular No. 12/2024 |
E-way Bill / Penalty
| S.No. | Authority | Date | Subject |
| 1. | Kerala | 06.04.2022 | Detention of goods Circular No. 6/2022 |
| 2. | Circular | 10.01.2023 | Offence levied on goods in transit by squad officers tamil nadu circulars |
Registration
| S.No. | Authority | Date | Subject |
| 1. | Maharashtra | 23.03.2022 | Revocation of cancellation of registration 06A of 2022 |
| 2. | Centre | 04.05.2023 | Guidelines for Special All-India Drive against fake registrations– regarding Instruction No. 01/2023-GST |
| 3. | Centre | 14.06.2023 | Guidelines for processing of applications for registration – regarding Instruction No. 03/2023-GST |
| 4. | Centre | 17.04.2025 | Instructions for processing GST registration application Instruction No. 03/2025-GST |
| 5. | Centre | 02.05.2025 | Grievance Redressal Mechanism for processing of application for GST registration -reg Instruction No. 04/2025-GST |
Search,Seizure and Arrest
| S.No. | Authority | Date | Subject |
| 1. | Centre | 30.05.2007 | Search and Seizure Manual Vol 1 |
| 2. | Centre | 28.08.2020 | Roll out of investigation module |
| 3. | Centre | 23.02.2021 | Provisional Attachment of Property Under Section 83 of CGST Act In Certain Cases CBEC-20/16/05/2021-GST |
| 4. | Maharashtra | 29.03.2022 | Provisional Attachment 07A of 2022 |
| 5. | Centre | 25.05.2022 | No Coercive actions to be taken for deposit of money during Search & Seizure F. No. GST/INV/lnstructions/2022-23 |
| 6. | Centre | 17.08.2022 | Summons and Arrest Instruction No. 02/2022-23 |
| 7. | Centre | 01.09.2022 | Arrest and Prosecution in GST Instruction No 04/2022-23 |
| 8. | Centre | 2023 | Search, Seizure Arrest in GST by the Department |
| 9. | DGGI | 08.02.2024 | Guidelines for conducting investigation in certain cases |
| 10. | Centre | 30.03.2024 | Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers Instruction No. 01/2023-24-GST |
| 11. | Centre | 02.02.2021 | Instructions / Guidelines regarding procedures to be followed during Search Operation Instructions No. 01/2020-21 – GST – Investigation |
Refund
| S. No. | Topic |
| 1. | Rajasthan GST Department allows GST refund within 21 days instead of 60 days |
Articles
| S. No. | Topic |
| 1. | Is GST is superior to parliament ? |
| 2. | When can writ be filed |
| 3. | Reasons to believe: Why it is necessary to be recorded |
| 4. | Bail Application |
Others
| S.No. | Authority | Date | Subject |
| 1. | Centre | 13.04.2018 | Mov 01 to 11 Circular No. 41/15/2018-GST |
| 2. | Centre | Feb-2021 | GST office all over India |
| 3. | West Bengal | 28.02.2022 | Compilation of Misc circulars up to 28.02.2022 west bengal govt |
| 4. | Rajasthan | 05.04.2022 | Correct filing of ITC 1/2022 |
| 5. | UP | 20.04.2022 | Claim of ITC Letter No. GST/2(121-22/35/Commercial Tax |
| 6. | Kerala | 23.04.2022 | Limitation File No.CT/3134/2022-C11 |
| 7. | Kerala | 21.11.2022 | Filing 3B File No. CT/9151/2022-C11 |
| 8. | Centre | 28.11.2022 | Manner of Claiming of IGST Refund Instruction No 04/2022-GST |
| 9. | Centre | 01.05.2024 | GST grievances problems and solutions 22.04.2024 GCCO/TECH/21/2023-TECH |
| 10. | Centre | 01.07.2024 | Handbook of GST law and Procedures for departmental officers. |