Instructions/Guidelines

Sl. NO.	Subject	KARNATAKA			CENTRAL
Sl. NO.	Subject	Instruction No.	Date of Issue	English	Instruction No.	Date of Issue	English
13	Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017.				01/2025-GST	09/02/2025	View
12	Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.					31/01/2025	View
11	GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017 - REG.				01/2025-GST	13/01/2025	View
10	Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding				04/2024-GST	04/10/2024	View
09	Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.				03/2024-GST	14/08/2024	View
08	Guidelines for Second special All-India Drive against fake registrations– regarding.				02/2024-GST	12/08/2024	View
07	Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.				01/2024-GST	30/05/2024	View
06	Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg.				01/2023-24-GST	30/03/2024	View
05	Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).				05/2023-GST	13/12/2023	View
04	Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer.				04/2023-GST	23/11/2023	View
03	Guidelines for processing of applications for registration.				03/2023-GST	14/06/2023	View
02	Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards.				02/2023-GST	26/05/2023	View
01	Guidelines for Special All-India Drive against fake registrations -regarding.				01/2023-GST	04/05/2023	View