Guidelines on Issuance of Summons under GST by CBIC: Instruction
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- By Taxmann
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- Last Updated on 20 August, 2022
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Instruction No. 03/2022-23 dated August 17th, 2022
The CBIC has issued detailed guidelines for issuing Summons under GST. These guidelines must be followed in matters related to investigation under GST and officers are advised to explore instances when instead of resorting to summons, a letter for requisition of information may suffice. Moreover, it is also provided that the non-observance of these instructions will be viewed seriously.
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