DIN
| S.No. | Authority | Date | Subject |
| 1. | Centre | 23.12.2019 | Document Identification Number (DIN) Circular No.128/47/2019-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 |
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 |
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. |