CBIC Issues Guidelines on CGST Audit Interpretations to Ensure Uniformity and Reduce Litigation

The CBIC issued Instruction No. 03/2024-GST dated August 14, 2024, advising that during audits, if a CGST Audit (Pr.) Commissioner encounters issues involving differing interpretations of the CGST Act due to prevalent trade practices, the Zonal (Pr.) Chief Commissioner should refer the matter to the Board’s policy wing. This aims to ensure uniformity and reduce litigation risks. This procedure, outlined in para 2(g) of Instruction No. 01/2023-24-GST, applies to ongoing and future audit cases.

Source : https://taxinformation.cbic.gov.in/view-pdf/1000515/ENG/Instructions