Topicwise Procedures

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1.Centre23.12.2019Document Identification Number (DIN)
Circular No.128/47/2019-GST
2.Andhra Pradesh01.08.2022Andhra Pradesh State Govt DIN Circular
Circular No. 2 of 2022
3.Karnataka23.05.2023DIN (Document Identification Number)/ RFN (Reference Number)
Circular No. GST-02/2023-24
4.West Bengal29.03.2023Generation 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.Maharashtra03.05.2023Maharashtra SGST – Trade Circular mandatory to affix DIN
Trade Circular No. 10 T of 2023
6.Delhi29.11.2023Delhi Mandatory to quote DIN
Ref. Circular No. 128/47/2019-GST and 122/41/2019-GST

Proper Officers

1.Centre19.06.2017GST officers – Territorial and functional jurisdictions
Notification No. 2/2017-Central Tax
2.Gujarat23.06.2017Proper officers in Gujarat State
3.Uttar Pradesh19.11.2018UP Circulars for Powers of officers merged
4.Rajasthan 25.02.2020Proper officers in Rajasthan State
5.Madhya Pradesh18.04.2024Proper officers in Madhya Pradesh

Scrutiny of Return

S.No.DateSubject Operating Procedure for Scrutiny of returns for FY 2017-18 and 2018-19 – reg. Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards


1.West Bengal23.06.2022Procedure West Bengal Certified copy to file appeal
2.Centre28.10.2022Pre-Deposit in excise and service tax


1.Centre05.07.2019GST Audit Manual 2019 (GSTAM)
2.Maharashtra21.12.2020Maharashtra GST Audit Manual
3.Karnataka01.01.2021Karnataka GST Audit Manual
4.UP15.06.2021UP GST Audit Manual
5.Jammu and Kashmir12.2021Jammu and Kashmir GST Audit Manual
6.Punjab2021Punjab GST Audit Manual
7.Centre14.08.2022Guidance note on Income Tax audit Section 44AB for AY 2022-23 onwards

Demand and Recovery

1.Centre10.03.2017Master Circular on Show Cause Notice, Adjudication and Recovery
Circular No. 1053/02/2017-CX
2.Centre12.05.2019Standard Operating Procedure(SOP) for utilising the fake invoice Issuers dataset by SGST authorities
3.Maharashtra11.06.2021Guidelines with respect to scrutiny parameters and system or data related issues faced during return scrutiny under GST
6A of 2021
4.C&G2021Audit of SCN issued by department
5.Centre07.01.2022Guidelines 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.Maharashtra25.02.2022Maharashtra 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 Council19.10.2022GST Council office memorandum 8198 dated 19-10-2022
8.Mumbai17.11.2022Maharashtra Circular
9.C&G2022CAG Audit on DGARM report-Section is mandatory in the notice
10.Circular08.01.2023Shifting of adjudication from Intelligence,Enforcement and Audit verticals to Taxpayer services Formations – reg.
Circular No. 04/2023
11.Centre11.07.2023PO did not considered the reply and hence DRC 07 quashed
12.Centre24.07.2023Telephonic hearing is not a personal hearing
13.Centre23.11.2023Mandatory to serve SCN and Order (DRC 01 and DRC 07) on the portal
Instruction No. 04/2023-GST
14.NACIN2023NACIN book on GST Litigation
15.Centre13.12.2023Instructions regardng secondment of employees
Instruction No. 05/2023-GST
16.Telangana 12.03.2024DSC affixation In the Taxpayer communications issued by the Tax Officer
CCT’s Ref. No. CS(1)/06/2016
17.Assam14.03.2024Assam quality of adjudication should be ensured
Instruction No. 14/2023-GST
18.Delhi21.03.2024Rectification order Delhi
F. No.3(543)/GST/POLICY/2024/1355-60
19.Centre30.05.2024Recovery proceedings before 3 months
Instruction No.01/2024-GST

E-way Bill / Penalty

1.Kerala06.04.2022Detention of goods
Circular No. 6/2022
2.Circular10.01.2023Offence levied on goods in transit by squad officers tamil nadu circulars


1.Maharashtra23.03.2022Revocation of cancellation of registration
06A of 2022
2.Centre04.05.2023Guidelines for Special All-India Drive against fake registrations– regarding
Instruction No. 01/2023-GST
3.Centre14.06.2023Guidelines for processing of applications for registration – regarding
Instruction No. 03/2023-GST

Search,Seizure and Arrest

1.Centre30.05.2007Search and Seizure Manual Vol 1
2.Centre28.08.2020Roll out of investigation module
3.Centre23.02.2021Provisional Attachment of Property Under Section 83 of CGST Act In Certain Cases
4.Maharashtra29.03.2022Provisional Attachment
07A of 2022
5.Centre25.05.2022No Coercive actions to be taken for deposit of money during Search & Seizure
F. No. GST/INV/lnstructions/2022-23
6.Centre17.08.2022Summons and Arrest
Instruction No. 02/2022-23
7.Centre01.09.2022Arrest and Prosecution in GST
Instruction No 04/2022-23
8.Centre2023Search, Seizure Arrest in GST by the Department
9.DGGI08.02.2024Guidelines for conducting investigation in certain cases
10.Centre30.03.2024Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular
Instruction No. 01/2023-24-GST


S. No.Topic
1.Rajasthan GST Department allows GST refund within 21 days instead of 60 days


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


1.Centre13.04.2018Mov 01 to 11
Circular No. 41/15/2018-GST
2.CentreFeb-2021GST office all over India
3.West Bengal28.02.2022Compilation of Misc circulars up to 28.02.2022 west bengal govt
4.Rajasthan05.04.2022Correct filing of ITC
5.UP20.04.2022Claim of ITC
Letter No. GST/2(121-22/35/Commercial Tax
File No.CT/3134/2022-C11
7.Kerala21.11.2022Filing 3B
File No. CT/9151/2022-C11
8.Centre28.11.2022Manner of Claiming of IGST Refund
Instruction No 04/2022-GST
9.Centre01.05.2024GST grievances problems and solutions 22.04.2024
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