Standard operating procedure for non-filers of returns ensures uniform GST implementation across field formations. Uniform implementation of the State GST law in cases of non-filers of returns is directed by adopting the clarification issued by the GST Policy Wing of the Department of Revenue, Central Board of Indirect Taxes and Customs. The instruction is issued in exercise of the power under section 168 of the Tripura State Goods and Services Tax Act, 2017, and requires field formations to follow the specified standard operating procedure for non-filers of returns so that the Act is applied consistently across officers and units.
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.
Standard operating procedure for non-filers of returns ensures uniform GST implementation across field formations.
Uniform implementation of the State GST law in cases of non-filers of returns is directed by adopting the clarification issued by the GST Policy Wing of the Department of Revenue, Central Board of Indirect Taxes and Customs. The instruction is issued in exercise of the power under section 168 of the Tripura State Goods and Services Tax Act, 2017, and requires field formations to follow the specified standard operating procedure for non-filers of returns so that the Act is applied consistently across officers and units.
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