Guidelines for conducting investigation in certain cases

Investigation jurisdiction: All India DGGI procedures to coordinate inter zonal probes and streamline summons and record based inquiries.

DGGI units have all India jurisdiction for GST enforcement but must follow operating procedures: Zonal ADG/ADG approval is required to initiate investigations, record based investigations are to be initiated by the ZU where the entity is registered, and cross jurisdictional or sensitive cases require higher approval. Summons and information requests must be specific, not fishing, avoid portal data demands, and receive prior reasoned approval, with mandatory e file documentation. Coordination among offices is required to prevent duplication and investigations should conclude promptly, ordinarily within one year.