Uniform implementation of GST guidance: state tax officers directed to apply the central corrigendum for consistent enforcement. Instruction under the State Act's power to secure uniform implementation directing specified state tax officers to follow the Corrigendum to Circular No. 45/19/2018-GST issued by the central GST Policy Wing; the corrigendum is annexed and must be applied to ensure consistent interpretation and enforcement across field formations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Uniform implementation of GST guidance: state tax officers directed to apply the central corrigendum for consistent enforcement.
Instruction under the State Act's power to secure uniform implementation directing specified state tax officers to follow the Corrigendum to Circular No. 45/19/2018-GST issued by the central GST Policy Wing; the corrigendum is annexed and must be applied to ensure consistent interpretation and enforcement across field formations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.