Tag: gst instruction

CBIC issues guidelines for processing of applications for GST registration

CBIC issues Guidelines for processing of applications for GST registration – Instruction No. 03/2023-GST CBIC has issued Instruction No. 03/2023-GST dated 14.06.2023 giving guidelines for processing of GST registration application. These guidelines have been issued in view of instances of unscrupulous elements obtaining fake/ bogus registration under GST …

Procedures during GST Search Operation – CBIC Instructions/Guidelines to be followed

Procedures to be followed during GST Search Operation – CBIC Instructions/Guidelines F. No. CST/INV/DGOV Reference/20-21Ministry of FinanceDepartment of RevenueCentral Board of indirect Taxes and customsGST-investigation Wing Dated: 02.02.2021 Instructions No. 01/2020-21 Subject: Instructions / Guidelines regarding procedures to be followed during Search Operation regarding. Specific instances have come to the notice …

Standard Operating Procedure for verification of taxpayers granted deemed GST registration

Standard Operating Procedure for verification of taxpayers granted deemed GST registration   Instruction No. 4/3/2020-GST   CBEC-20/13/06/2020-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing**** New Delhi, Dated the, 27thNovember, 2020   To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The …

Deemed approval of GST registration application during COVID/lockdown period­ & thereafter

Deemed approval of GST registration application filed during COVID / lockdown period­ and thereafter CBEC-20/06/11/2020-GST/1137/17.07.2020Government  of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs GST Policy Wing Room 159-A, North Block, New Delhi Dated 17 July 2020 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners …

Payment of GST by real estate developer on  shortfall value of inward  supplies

Payment of GST by real estate developer supplying construction of residential apartment etc. on  shortfall value of inward supplies at end of financial year Instruction No. 3/2/2020-GST F. No. 354/32/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax research Unit)***** Room No. 146G, North Block, New Delhi, 24th June, 2020 ToThe Principal Chief Commissioners / …