List of Instructions on the Procedures/ SOPs, issued by the CBIC/CBEC during the years 2017 to 2025, regarding provisions under CGST, IGST, UTGST and GST Compensation Cess Acts/ Rules 2017 along with subsequent amendments thereto:
CBIC GST Instructions 2025
| List of CBIC GST Instructions 2025 (No./ Date/ Particulars) |
GST Instruction 6/2025 dated 03/10/2025: Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system.
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CBIC GST Instruction 05/2025 dated 02/05/2025: Timely production of records/ information for audit.
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CBIC GST Instruction 04/2025 dated 02/05/2025: Grievance Redressal Mechanism for processing of application for GST registration.
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CBIC GST Instruction 3/2025 dated 17/04/2025: Revised Instructions for processing of GST Registration Applications.
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| CBIC GST Instruction 2/2025 dated 07/02/2025: Procedure for Department Appeals on Interest/Penalty u/s 128A of the CGST Act, 2017. |
| CBIC GST Instruction 1/2025 dated 16/01/2025: CBIC amends Guidelines on Arrest/ Bail for Offences under CGST Act prescribed vide GST (Investigation) Instruction 02/2022-23. Read More… |
CBIC GST Instructions 2024
| List of CBIC GST Instructions 2024 (No./ Date/ Particulars) |
CBIC GST Instruction 04/2024 dated 04/10/2024: CBIC prescribes procedure for quick mapping/ de-mapping of the officers on the GSTN portal, as soon as they join or are relieved.
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CBIC GST Instruction 03/2024 dated 14/08/2024: CBIC guidelines on applying para 2(g) of GST Investigation Instruction 01/2023-24 in Audit.
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| CBIC GST Instruction 02/2024 dated 12/08/2024: Revised CBIC guidelines for the second ‘Special All-India Drive’ against fake registrations, modifying GST Instructions 1/2023. |
| CBIC GST Instruction 01/2024 dated 30/05/2024: CBIC guidelines for initiating recovery proceedings even before 3 months from date of service of demand order. |
| CBIC GST Investigation Instruction 01/2023-24 dated 30/03/2024: CBIC guidelines for CGST officials to maintain ease of doing business while engaging in investigation with regular taxpayers. Also refer GST Instruction 03/2024. |
CBIC GST Instructions 2023
| List of CBIC GST Instructions 2023 (No./ Date/ Particulars) |
CBIC GST Instruction 5/2023 dated 13/12/2023: CBIC instructions clarifies NOS Ruling (SC) impact on GST Liability in Employee Secondments. Read More…
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CBIC GST Instruction 4/2023 dated 23/11/2023: CBIC instructions on 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 GST portal by the proper officers. Read More…
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CBIC GST Instruction 3/2023 dated 14/06/2023: Guidelines for Processing GST Registration Applications 2023. Read More…
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CBIC GST Instruction 2/2023 dated 26/05/2023: Revised SOP for Scrutiny of GST Returns (FY 2019-20 Onwards). Read More…
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| CBIC GST Instruction 1/2023 dated 04/05/2023: Guidelines for Special All-India Drive against fake registrations. Also refer amendments vide GST Instruction 02/2024. Read More… |
CBIC GST Instructions 2022
| List of CBIC GST Instructions 2022 (No./ Date/ Particulars) |
CBIC GST Instruction 04/2022 dt. 28/11/2022: Procedure for sanctioning IGST refunds withheld in accordance with Rule 96(4)(c), which are transmitted to the jurisdictional GST authorities in accordance with Rule 96(5A) of the CGST Rules, 2017. Read More….
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GST Council Office Memorandum dt. 19/10/2022: Clarification on the Authority regarding Show Cause Notice (SCN) and recurring SCN in case of Central enforcement action against a taxpayer assigned to State and vice versa. Read More…
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CBIC GST Investigation Instruction No. 04/2022-23 dt. 01/09/2022: CBIC guidelines for arrest and bail, in relation to offences punishable under the CGST Act, 2017. Read More…
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CBIC GST Investigation Instruction No. 03/2022-23 dt. 17/08/2022: Guidelines/ Instructions on Summons u/s 70 (CGST Act 2017), with specially emphasis on non-issuance of summons to Senior management officials such as CMD/ MD/ CEO/ CFO/ Similar Officers of any Company/ PSU in the first instance, for routine information or which is available on the GST Portal online. Read More…
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CBIC GST Investigation Instruction No. 02/2022-23 dt. 17/08/2022: CBIC Guidelines/ Instructions on Arrest/ Bail for Offences under CGST Act. Also refer amendments vide GST Instruction 1/2025. Read More…
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| CBIC GST Instruction 1/2022 dated 14/06/2022: CBIC guidelines and procedure relating to sanction, post-audit and review of refund claims. |
CBIC GST Investigation Instructions 1/2022 dt. 25/05/2022: Only voluntary deposit of tax during the course of search, inspection or investigation. Read More…
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| CBIC GST Instruction 2/2022 dt. 22/03/2022: CBIC has issued Instructions/ Standard Operating Procedures (SOPs) for scrutiny of Annual GST Returns for FY 2017-18 and 2018-19, as an interim measure till ‘Scrutiny Module’ for online scrutiny of GST returns is enabled. Also refer GST Instructions 2/2023. |
| CBIC GST Instruction 1/2022 dt. 07/01/2022: CBIC has issued Instructions/ Guidelines for conducting the recovery proceedings u/s 79 of the CGST Act, 2017 in the cases covered under explanation to section 75(12). |
CBIC GST Instructions 2021
| List of CBIC GST Instructions 2021 (No./ Date/ Particulars) |
| CWF Guidelines 2021 dt. 29/12/2021: Guidelines for Management and Administration of Consumer Welfare Fund (CWF) provided to the CBEC under CGST Rule 97(7A) read with Section 58 of the CGST Act, 2017. |
| CBIC GST Investigation Instruction 2/2021-22 dt. 22/09/2021: CBIC instructions on timely issuance of Show Cause Notices (SCNs) in cases of GST evasion and fraudulent availment of ITC in the years 2017-18, 2018-19 and 2019-20. |
CBIC GST Investigation Instruction 2/2021-22 dt. 16/08/2021: CBIC instructions on protocol to be followed for sharing of information by Law and Enforcement Agencies & Department with the Central Economic Intelligence Bureau (CEIB).
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| CBIC GST Investigation Instruction 1/2021-22 dt. 26/04/2021: CBIC instructions on reporting of major cases of GST evasion and misuse of ITC facility. |
| CBIC GST Instruction dt. 23/02/2021: CBIC issues Instructions/ Guidelines for provisional attachment of property u/s 83 of the CGST Act, 2017. |
| CBIC GST Investigation Instruction 1/2020-21 dated 02/02/2021: Instructions/ Guidelines regarding procedures to be followed during GST Search Operations. (Corrigendum dated 14/09/2021) |
CBIC GST Instructions 2020
| List of CBIC GST Instructions 2020 (No./ Date/ Particulars) |
CBIC GST Policy Instruction dt. 18/09/2020: Recovery of Interest on Net Cash Tax Liability w.e.f. 01/07/2017.
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| CBIC GST TRU Instruction 3/2/2020 dt. 24/06/2020: CBIC has prescribed Form GST DRC-03 for payment of shortfall tax upto 30/06/2020, by Real Estate Promoters/ Developers on account of ‘below 80% value of inward supplies from registered suppliers’ used for construction of residential apartments, during 2019-20. |
| CBIC GST Investigation Instruction 1/2020-21 dt. 14/06/2020: CBIC instructions on creation of a centralized GST offence database. Corrigendum dt. 14/09/2021. |
| CBIC GST Policy Instruction 2/1/2020 dt. 09/04/2020: CBIC instructions on implementation of decision to expedite pending refund claims, to dispose off all the pending claims latest by 30/04/2020. |
CBIC GST Instructions 2019
| List of CBIC GST Instructions 2019 (No./ Date/ Particulars) |
CBIC GST Policy Instruction dt. 24/12/2019: Constitution of Grievance Redressal Committees at Zonal/ State level for redressal of grievances of taxpayers on GST related issues.
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CBIC GST Investigation Instruction 4/2019 dt. 09/12/2019: Hon’ble Supreme Court has held that the Competent Authority shall call upon every assessee to complete the formality strictly as per the requirements of Section 67 (Power of Inspection, Search & Seizure) read with Rule 140 (Bond and Security for release of seized goods) in such cases.
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CBIC GST Investigation Instruction 3/2019 dt. 22/11/2019: CBIC instructions for proactive approach-based monitoring of Companies under the Process of Strike Off u/s 248 of Companies Act, 2013, to protect the interest of GST Revenue.
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CBIC Customs Circular 16/2019 dt. 17/06/2019: Revised/ Automated Procedure for IGST Refunds to Exporters, to check suspicious exporters/ claims. Read More…
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CBIC GST Investigation Instruction 2/2019 dt. 30/05/2019: Directions of the Hon’ble Supreme Court in the matter of SLP Nos. 4322-4324/2019 challenging powers to arrest u/s 69 of the CGST Act, 2017.
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| CBIC GST Investigation Instruction 1/2019 dt. 29/05/2019: Filing of Caveat in Hon’ble Supreme Court in the matter of arrests u/s 69 of the CGST Act, 2017 in the cases of fake invoices and availment of ITC based thereon. |
CBIC GST Instructions 2018
| List of CBIC GST Instructions 2018 (No./ Date/ Particulars) |
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CBIC GST Instructions 2017
| List of CBIC GST Instructions 2017 (No./ Date/ Particulars) |
CBEC Customs Instruction 16/2017 dt. 09/10/2017: Guidelines/ Instructions for IGST Refund to Exporters. Read More….
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| CBEC Customs Instruction 15/2017 dt. 09/10/2017: Guidelines/ Instructions for IGST Refund to Exporters. Read More… |
| CBIC Updates (GST) |
| Information on GST Circulars, Instructions, Notifications, Orders, Press Releases, RODs, etc. issued by GOI/CBIC since 2017. Also read Section-wise/Rule-wise amendments and bare text of the CGST/IGST/UTGST Acts/Rules. Please visit CBIC/GSTN website for error-free, official and updated information. E&OE. |
| CGST Act | CGST Rules | GST Forms |
| IGST Act | IGST Rules |
| UTGST Act | UTGST Rules |
| CGST Notifications: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2017 onwards (upto 2025) |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Circulars: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2017 onwards (upto 2025)
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| GST Rate Notifications: 2025, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2017 onwards (upto 2025) |
| UTGST Notifications: 2017 onwards (upto 2025) |
