Guidelines for CGST Investigations: Balancing Compliance and Ease of Business

INSTRUCTION NO.1/2023-24-GST (INV.) [F.NO. GST/INV/INSTRUCT…GUIDELINES FOR CGST FIELD FORMATIONS IN MAINTAINING EASE OF DOING BUSINESS WHILE ENGAGING IN INVESTIGATION WITH REGULAR TAXPAYERSINSTRUCTION NO.1/2023-24-GST (INV.) [F.NO. GST/INV/INSTRUCTIONS/2023-24], DATED 30-3-2024The 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. Keeping relevant aspects in view, the Board has desired that the following guidelines, henceforth, should...

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