CBIC issues new guidelines for GST investigations, including deadline to complete probe

CBIC issued a very important Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers

The CBIC vide Instruction No. 01/2023-24-GST (Inv.) dated March 30, 2024 has issued a very important Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers.

The undersigned is directed to say that the matter of CGST field formations following a uniform procedure in undertaking enforcement activities, with or involving regular taxpayers, which incorporates aspects related to the ease of doing business, was considered by Board.

Source : https://taxinformation.cbic.gov.in/view-pdf/1000499/ENG/Instructions