Instructions/Guidelines

Sl. NO. Subject KARNATAKA CENTRAL
Instruction No. Date of Issue English Instruction No. Date of Issue English
17 Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system. 06/2025-GST 03/10/2025 View
16 Timely production of records/information for audit. 05/2025-GST 02/05/2025 View
15 Grievance Redressal Mechanism for processing of application for GST registration. 04/2025-GST 02/05/2025 View
14 Instructions for processing of applications for GST registration. 01/2025- GST 25/04/2025 Kannada

English   
03/2025-GST 17/04/2025 View
13 Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017. 02/2025-GST 07/02/2025 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