Categories
Home_post

CBIC issues instructions on issuing summons under GST provisions

CBIC has laid down guidelines on issuance of summons under the CGST Act, including procedure to be followed prior to issue of summons, and avoidance of summons notices calling for statutory information already filed online. The Instruction No. 03/2022-23 (GST-Investigation) dated August 17, 2022 can be accessed here.

USISPF Home Tax Forum Members